
The following article contains information about the marginal federal income tax brackets for 2011. You’ll need this information to prepare and file your 2011 tax return in early 2012. To the extent that the information in this article helps summarize the changes in Federal Income Tax, you should consult the official IRS.gov web site and a professional tax advisor as needed.
The table below gives you the marginal tax brackets for single, married couples filing jointly, qualifying widowers, married filing separately, head of household, as well as the long-term capital gains and qualified dividend tax rates. The income numbers listed are taxable incomes, and thus they have taken into consideration all available personal exemptions as well as any of either the standard or itemized deductions.
The numbers for previous years are also provided to give you an idea of some of the changes.
| Income Tax | Single | Married Filing Jointly / Qualifying Widower | Married Filing Separately | Head of Household | LTCG/ QD* |
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| Rate | over | up to | over | up to | over | up to | over | up to | Rate |
| 10% | 0 | 8,500 | 0 | 17,000 | 0 | 8,500 | 0 | 12,150 | 0% |
| 15% | 8,500 | 34,500 | 17,000 | 69,000 | 8,500 | 34,500 | 12,150 | 46,250 | 0% |
| 25% | 34,500 | 83,600 | 69,000 | 139,350 | 34,500 | 69,675 | 46,250 | 119,400 | 15% |
| 28% | 83,600 | 174,400 | 139,350 | 212,300 | 69,675 | 106,150 | 119,400 | 193,350 | 15% |
| 33% | 174,400 | 379,150 | 212,300 | 379,150 | 106,150 | 189,575 | 193,350 | 379,150 | 15% |
| 35% | 379,150 | 379,150 | 189,575 | 379,150 | 15% | ||||
* Long-Term Capital Gains and Qualified Dividend
| Income Tax | Single | Married Filing Jointly / Qualifying Widower | Married Filing Separately | Head of Household | LTCG/ QD* |
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| Rate | over | up to | over | up to | over | up to | over | up to | Rate |
| 10% | 0 | 8,375 | 0 | 16,750 | 0 | 8,375 | 0 | 11,950 | 0% |
| 15% | 8,375 | 34,000 | 16,750 | 68,000 | 8,375 | 34,000 | 11,950 | 45,550 | 0% |
| 25% | 34,000 | 82,400 | 68,000 | 137,300 | 34,000 | 68,650 | 45,550 | 117,650 | 15% |
| 28% | 82,400 | 171,850 | 137,300 | 209,250 | 68,650 | 104,625 | 117,650 | 190,550 | 15% |
| 33% | 171,850 | 373,650 | 209,250 | 373,650 | 104,625 | 186,825 | 190,550 | 373,650 | 15% |
| 35% | 373,650 | 373,650 | 186,825 | 373,650 | 15% | ||||
| Income Tax | Single | Married Filing Jointly / Qualifying Widower | Married Filing Separately | Head of Household | LTCG/ QD* |
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| Rate | over | up to | over | up to | over | up to | over | up to | Rate |
| 10% | 0 | 8,350 | 0 | 16,700 | 0 | 8,350 | 0 | 11,950 | 0% |
| 15% | 8,350 | 33,950 | 16,700 | 67,900 | 8,350 | 33,950 | 11,950 | 45,500 | 0% |
| 25% | 33,950 | 82,250 | 67,900 | 137,050 | 33,950 | 68,525 | 45,500 | 117,450 | 15% |
| 28% | 82,250 | 171,550 | 137,050 | 208,850 | 68,525 | 104,425 | 117,450 | 190,200 | 15% |
| 33% | 171,550 | 372,950 | 208,850 | 372,950 | 104,425 | 186,475 | 190,200 | 372,950 | 15% |
| 35% | 372,950 | 372,950 | 186,475 | 372,950 | 15% | ||||
Before we highlight the changes, let’s take a moment to show you how to calculate your Federal income tax liability so that you can better understand how tax brackets work. Let’s look at the following example, suppose your taxable income (after deductions and exemptions) is exactly $100,000 in 2011 and your status is Single; then your tax would be calculated like this:
| ( | $8,500 minus | $0 ) | x 10% = | $850.00 |
| ( | $34,500 minus | $8,500 ) | x 15% = | $3,900.00 |
| ( | $83,600 minus | $34,500 ) | x 25% = | $12,275.00 |
| ( | $100,000 minus | $83,600 ) | x 28% = | $4,592.00 |
| Total: | $ 21,617.00 | |||
The $100,000 taxable income puts you in the 28% tax bracket, since that’s the highest rate applied to any of your income; but your effective tax rate as a percentage of $100,000 is 21.62%. Comparing 2010 tax rates, you are paying $92.25 less tax in 2011 for the same income.
Although the information in this article helps summarize the changes in Federal Income Tax, you should consult the official IRS.gov web site and a professional tax advisor as needed.

Thanks for this! I’ve definitely been thinking about tax time with a Roth conversion, and watching the news as the senate and then house debated the tax cut extension.
It’s nice to see someone highlight how marginal tax rates work too – I found myself recently explaining that to someone. And, ironically, forgetting how they worked and stressing out about an upcoming raise that would have put me in a much higher tax bracket next year had the cuts not been extended.
Another timely article from you Pinyo. Great information here and the perfect time to be thinking of the good ‘old’ Uncle Sam. Thank you and have a wonderful New Year to you and your readers.
would like federal tax on $10,283
@jim – The answer depends on your filing status. Also, there might be tax credits and deductions that you’re eligible for that would reduce your tax burden further.
What is the tax liability for Married filing Jointly, 2 exemptions, 46,750.00 husband 81 wife 75. 2011 Joint Tax Return.
What is a good general method to estimate the quarterly payments for 2012 federal tax?
@Douglas – I look at last year (2011) total tax payment because I don’t anticipate a big change in 2012.
Take your total tax owe and divide that by your total AGI to get an effective tax rate (it’s 21% for me). At the end of each quarter, I plan to check how much I have earned vs how much I paid in taxes. If I paid less than 21%, I will send in the difference in quarterly payments.
You can also do the same for your state and local taxes.