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7/26/2019 Tax Information USA
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Single Filer Married Filing Jointly
State Rates Brackets Rates Brackets
Ala. 2.00% > $0 2.00% > $0
(b, ! ".00% > $#00 ".00% > $,000
#.00% > $,000 #.00% > $&,000
Alaska none none
Ari'. 2.#% > $0 2.#% > $0
(e! 2.))% > $0,000 2.))% > $20,000
.&% > $2#,000 .&% > $#0,000
".2"% > $#0,000 ".2"% > $00,000
".#"% > $#0,000 ".#"% > $00,000
Ark. 0.0% > $0 0.0% > $0(d, e, r! 2.#0% > $",2 2.#0% > $",2
.#0% > $), .#0% > $),
".#0% > $2,# ".#0% > $2,#
&.00% > $20, &.00% > $20,
&.0% > $#,0 &.0% > $#,0
*ali. .00% > $0 .00% > $0
(a, e, 2.00% > $+,)#0 2.00% > $#,+00
r, s! ".00% > $),&0 ".00% > $+,220
&.00% > $2,+2 &.00% > $#),+""
).00% > $"0,++ ).00% > $),#"&
.0% > $#,#0 .0% > $0,0&0
0.0%> $2&,222 0.0%> $#2&,"""
.0%> $#,)&& .0%> $&,+2
2.0%> $#2&,"" 2.0% > $,000,000
.0% > $,000,000 .0% > $,0#2,))&
*olo. ".&% o ederal ".&% o ederal
taable inco-e taable inco-e
*onn. .00% > $0 .00% > $0
(a, t, ! #.00% > $0,000 #.00% > $20,000
#.#0% > $#0,000 #.#0% > $00,000
&.00% > $00,000 &.00% > $200,000
&.#0% > $200,000 &.#0% > $"00,000
&.0% > $2#0,000 &.0% > $#00,000
&.%> $#00,000 &.% > $,000,000
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/el. 2.20% > $2,000 2.20% > $2,000
(, r, ! .0% > $#,000 .0% > $#,000
".)0% > $0,000 ".)0% > $0,000
#.20% > $20,000 #.20% > $20,000
#.##% > $2#,000 #.##% > $2#,000
&.&0% > $&0,000 &.&0% > $&0,000
Fla. none none
1a. .00% > $0 .00% > $0
2.00% > $+#0 2.00% > $,000
.00% > $2,2#0 .00% > $,000
".00% > $,+#0 ".00% > $#,000
#.00% > $#,2#0 #.00% > $+,000
&.00% > $+,000 &.00% > $0,000
a3aii ."0% > $0 ."0% > $0(3! .20% > $2,"00 .20% > $",)00
#.#0% > $",)00 #.#0% > $,&00
&."0% > $,&00 &."0% > $,200
&.)0% > $","00 &.)0% > $2),)00
+.20% > $,200 +.20% > $),"00
+.&0% > $2",000 +.&0% > $"),000
+.0% > $&,000 +.0% > $+2,000
).2#% > $"),000 ).2#% > $&,000
4da5o .&0% > $0 .&0% > $0
(a, e, 6! .&0% > $,"#2 .&0% > $2,0"
".0% > $2,"0 ".0% > $#,)0)
#.0% > $",#& #.0% > $),+2
&.0% > $#,)0) &.0% > $,&&
+.0% > $+,2&0 +.0% > $",#20
+."0% > $0,)0 +."0% > $2,+)0
4ll. .+#% o ederal .+#% o ederal
taable inco-e taable inco-e
4nd. .% o ederal .% o ederal
(! taable inco-e taable inco-e
4o3a 0.&% > $0 0.&% > $0
(, r! 0.+2% > $,##" 0.+2% > $,##"
2."% > $,0) 2."% > $,0)
".#0% > $&,2& ".#0% > $&,2&
&.2% > $,)& &.2% > $,)&
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&.")% > $2,0 &.")% > $2,0
&.)0% > $,0)0 &.)0% > $,0)0
+.2% > $"&,&20 +.2% > $"&,&20
).)% > $&,0 ).)% > $&,0
7ans. 2.+0% > $0 2.+0% > $0
".&0% > $#,000 ".&0% > $0,000
7y. 2.00% > $0 2.00% > $0
(r! .00% > $,000 .00% > $,000
".00% > $",000 ".00% > $",000
#.00% > $#,000 #.00% > $#,000
#.)0% > $),000 #.)0% > $),000
&.00% > $+#,000 &.00% > $+#,000
8a. 2.00% > $0 2.00% > $0
(, n! ".00% > $2,#00 ".00% > $2#,000&.00% > $#0,000 &.00% > $00,000
Maine #.)0% > $0 #.)0% > $0
(e, 6! &.+#% > $2,0" &.+#% > $"2,0
+.#% > $+," +.#% > $+",
Md. 2.00% > $0 2.00% > $0
(o, y! .00% > $,000 .00% > $,000
".00% > $2,000 ".00% > $2,000
".+#% > $,000 ".+#% > $,000
#.00% > $00,000 #.00% > $#0,000
#.2#% > $2#,000 #.2#% > $+#,000
#.#0% > $#0,000 #.#0% > $22#,000
#.+#% > $2#0,000 #.+#% > $00,000
Mass. #.0% > $0 #.0% > $0
Mic5. ".2#% o ederal A14 ".2#% o ederal A14
3it5 -odi9cation 3it5 -odi9cation
Minn. #.#% > $0 #.#% > $0
(6! +.0#% > $2#,)0 +.0#% > $&,)20
+.)#% > $)2,+"0 +.)#% > $"&,2+0
.)#% > $##, .)#% > $2#,"20
Miss. .00% > $0 .00% > $0
".00% > $#,000 ".00% > $#,000
#.00% > $0,000 #.00% > $0,000
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Mo. .#0% > $0 .#0% > $0
(6! 2.00% > $,000 2.00% > $,000
2.#0% > $2,000 2.#0% > $2,000
.00% > $,000 .00% > $,000
.#0% > $",000 .#0% > $",000
".00% > $#,000 ".00% > $#,000".#0% > $&,000 ".#0% > $&,000
#.00% > $+,000 #.00% > $+,000
#.#0% > $),000 #.#0% > $),000
&.00% > $,000 &.00% > $,000
Mont. .00% > $0 .00% > $0
(a, e, 2.00% > $2,00 2.00% > $2,00
, :! .00% > $#,00 .00% > $#,00
".00% > $+,)00 ".00% > $+,)00
#.00% > $0,#00 #.00% > $0,#00&.00% > $,#00 &.00% > $,#00
&.0% > $+,"00 &.0% > $+,"00
;ebr. 2."&% > $0 2."&% > $0
(r, t! .#% > $,0&0 .#% > $&,20
#.0% > $),+0 #.0% > $&,+0
&.)"% > $2,#0 &.)"% > $#,)0
;e. none none
;.. (c! #.00% > $0 #.00% > $0
;.J. ."0% > $0 ."0% > $0
.+#% > $20,000 .+#% > $20,000
.#0% > $#,000 2."#% > $#0,000
#.#% > $"0,000 .#0% > $+0,000
&.+% > $+#,000 #.#% > $)0,000
).+% > $#00,000 &.+% > $#0,000
).+% > $#00,000
;.M. .+0% > $0 .+0% > $0
(i! .20% > $#,#00 .20% > $),000
".+0% > $,000 ".+0% > $&,000
".0% > $&,000 ".0% > $2",000
;. $0
(t! ".#0% > $),"#0 ".#0% > $+,0#0
#.2#% > $, #.2#% > $2,"#0
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#.0% > $,)#0 #.0% > $2+,+#0
&."#% > $2,00 &."#% > $"2,+#0
&.% > $)0,#0 &.% > $&0,#00
&.)#% > $2",000 &.)#% > $2,0#0
).)2% > $,0+0,#0 ).)2% > $2,"0,00
;.*. #.+#% > $0 #.+#% > $0
;./. .0% > $0 .0% > $0
(e, 6, '! 2.0"% > $+,"#0 2.0"% > $&2,&00
2.2+% > $0,+#0 2.2+% > $#,200
2.&"% > $),00 2.&"% > $20,"#0
2.0% > $",#00 2.0% > $",#00
=5io 0.#0% > $0 0.#0% > $0
(a, e, g! 0.% > $#,200 0.% > $#,200
.)% > $0,"00 .)% > $0,"002.")% > $#, 2.")% > $#,
2.+% > $20,00 2.+% > $20,00
."+% > $",+00 ."+% > $",+00
.&% > $),#0 .&% > $),#0
".&0% > $0",2#0 ".&0% > $0",2#0
#.00% > $20),#00 #.00% > $20),#00
=kla. 0.#0% > $0 0.#0% > $0
(5! .00% > $,000 .00% > $2,000
2.00% > $2,#00 2.00% > $#,000
.00% > $,+#0 .00% > $+,#00
".00% > $",00 ".00% > $,)00
#.00% > $+,200 #.00% > $2,200
=re. #.00% > $0 #.00% > $0
(e, , r, aa! +.00% > $,#0 +.00% > $&,#00
.00% > $),"00 .00% > $&,00
.0% > $2#,000 .0% > $2#0,000
a. .0+% > $0 .0+% > $0
R.4. .+#% > $0 .+#% > $0
(k! ".+#% > $&0,)#0 ".+#% > $&0,)#0
#.% > $),00 #.% > $),00
S.*. 0.00% > $0 0.00% > $0
(e, 6! .00% > $2,20 .00% > $2,20
".00% > $#,)"0 ".00% > $#,)"0
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#.00% > $),+&0 #.00% > $),+&0
&.00% > $,&)0 &.00% > $,&)0
+.00% > $",&00 +.00% > $",&00
S./. none none
?enn.(c! &.00%> $0 &.00% > $0
?e. none none
@ta5 #.00% > $0 #.00% > $0
t. .##% > $0 .##% > $0
(e, 6! &.)0% > $,00 &.)0% > $&,00
+.)0% > $,"00 +.)0% > $&0,"#0
).)0% > $2,"00 ).)0% > $2"0,000
).#% > $"#,&00 ).#% > $"2,00
a. 2.00% > $0 2.00% > $0
.00% > $,000 .00% > $,000
#.00% > $#,000 #.00% > $#,000
#.+#% > $+,000 #.+#% > $+,000
as5. none none
.a. .00% > $0 .00% > $0
".00% > $0,000 ".00% > $0,000
".#0% > $2#,000 ".#0% > $2#,000
&.00% > $"0,000 &.00% > $"0,000
&.#0% > $&0,000 &.#0% > $&0,000
is. ".00% > $0 ".00% > $0
(e, -! #.)"% > $,#0 #.)"% > $",)20
&.2+% > $22,20 &.2+% > $2,&"0
+.% > $2"",+#0 +.% > $2&,0
yo. none none
/.*. ".00% > $0 ".00% > $0
(C! &.00% > $0,000 &.00% > $0,000
&.#0% > $"0,000 &.#0% > $"0,000
).#0% > $&0,000 ).#0% > $&0,000
).+#% > $#0,000 ).+#% > $#0,000
).#% > $,000,000 ).#% > $,000,000
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(a! 20# ta inor-ation.
(b! For single ta6ayers 3it5 A14 belo3 $20,000, t5e standard dedction is $2,
(c! A66lies to interest and diidend inco-e only.
(d! Rates a66ly to indiidals earning -ore t5an $+#,000. ?3o s6ecial ta table
(e! Bracket leels adCsted or inEation eac5 year. Release dates or ta bracket
(! ?5ese states allo3 so-e or all o ederal inco-e ta 6aid to be dedcted ro
(g! =5ios 6ersonal and de6endent ee-6tions are $2,200 or an A14 o $"0,00(5! ?5e to6 rate is sc5edled to be redced to ".)#% in sbse:ent ta years,
(i! ?ied to ederal ta syste-, 6ls an additional $2,#00 i ederal A14 is e:al t
(C! Ge-6tions are 65ased ot by 2% or eery $2,#00 in inco-e aboe $#0,0
(k! ?5e 65aseDot range or t5e 6ersonal ee-6tion and dedction is $2,+00
(l! ?5e standard dedction is taken in t5e or- o a nonrendable credit o &%
(-! ?5e standard dedction 65ases ot by 2% at $",)00 or single 9lers and
(n! Standard dedction and 6ersonal ee-6tions are co-binedH $",#00 or sing
(o! ?5e standard dedction is #% o inco-e 3it5 a -ini-- o $,#00 and a
(6! /edction or ee-6tion tied to ederal ta syste-. Federal dedctions and
(:! Montana 9lers standard dedction is 20% o A14. For single ta6ayers, t5e(r! ?a *redit instead o a dedction.
(s! Ge-6tion credits 65ase ot or single ta6ayers by $& or eac5 $2,#00 o A
(t! *onnectict, ;e3
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Standard /edction ersonal Ge-6tion
Single *o6le Single *o6le /e6endent
$2,#00 $+,#00 $,#00 $,000 $,000
n.a. n.a. n.a. n.a. n.a.
$#,0 $0,+ $2,00 $",200 $2,00
$2,200 $","00 $2& $#2 $2&
$",0"" $),0)) $0 $2) $+
n.a. n.a. n.a. n.a. n.a.
n.a. n.a. $#,000 $2",000 $0
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$,2#0 $&,#00 $0 $220 $0
n.a. n.a. n.a. n.a. n.a.
$2,00 $,000 $2,+00 $+,"00 $,000
$2,200 $","00 $,"" $2,2)) $,""
$&,00 $2,&00 $",000 $),000 $",000
n.a. n.a. $2,2# $",2#0 $2,2#
n.a. n.a. $,000 $2,000 $,#00
$,+0 $",)&0 $"0 $"0 $"0
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$,000 $+,#00 $2,2#0 $",#00 $2,2#0
$2,"&0 $2,"&0 $0 $0 $0
n.a. n.a. $",#00 $,000 $,000
$,&00 $2,200 $",0#0 $),00 $",0#0
$2,000 $",000 $,200 $&,"00 $,200
n.a. n.a. $","00 $),)00 $,000
n.a. n.a. $",000 $",000 n.a.
$&,00 $2,&00 $",000 $),000 $",000
$2,00 $",&00 $&,000 $2,000 $,#00
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$&,00 $2,&00 $2,00 $",200 $,200
$",+0 $),+"0 $2,0 $",&&0 $2,0
$&,00 $2,&00 $ $2&2 $
n.a. n.a. n.a. n.a. n.a.
n.a n.a $2,"00 $",)00 n.a.
n.a. n.a. $,000 $2,000 $,#00
$&,00 $2,&00 $",000 $),000 $",000
$+,#0 $#,#0 n.a. n.a. $,000
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$+,#00 $#,000 n.a. n.a. n.a.
$&,00 $2,&00 $",0#0 $),00 $",0#0
n.a. n.a. $2,200 $","00 $2,200
$&,00 $2,&00 $,000 $2,000 $,000
$2,"# $",2# $# $0 $#
n.a. n.a. n.a. n.a. n.a.
$),00 $&,&00 $,00 $+,)00 $,00
$&,00 $2,&00 $",000 $),000 $",000
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n.a. n.a. n.a. n.a. n.a.
n.a. n.a. $,2#0 $2,#00 n.a.
n.a. n.a. n.a. n.a. n.a.
(l! (l! $,000 $&,000 $,000
$&,00 $2,&00 $",0#0 $),00 $",0#0
$,000 $&,000 $0 $,)&0 $0
n.a. n.a. n.a. n.a. n.a.
n.a. n.a. $2,000 $",000 $2,000
$0,2+0 $,00 $+00 $,"00 $+00
n.a. n.a. n.a. n.a. n.a.
$#,200 $),#0 $,++# $,##0 $,++#
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00. ?5is standard dedction a-ont is redced by $2# or eery additional $#00 o A1
eist or lo3D and -iddleDinco-e indiidals. =ne or indiidals belo3 $2,000 in inc
inEation adCst-ents ary by state and -ay all ater t5e end o t5e a66licable ta ye
state taable inco-e.
or less, $,#0 i A14 is bet3een $"0,00 and $+,, and $,+00 i A14 is $)0,000ontingent 6on certain reene gro3t5.
or less t5an $&,&&+ (single! or $##,000 (-arried 9ling Cointly!.
0.
D $2",+00. ?5e ee-6tions and dedctions are co-6letely 65ased ot at -odi9ed e
o t5e ederal standard or ite-i'ed dedction a-ont, eclding t5e dedction or stat
.++)% at $2,&0 or -arried ta6ayers 9ling Cointly. ?5e standard dedction 65ase
le 9lers and -arried ta6ayers 9ling se6aratelyI $,000 or -arried ta6ayers 9ling Coi
a6 o $2,000 or single 9lers, -arried 9ling se6arately 9lers and de6endent 9lers earni
e-6tions are indeed or inEation.
edction -st be bet3een $,"0 and $",+0. For -arried ta6ayers, t5e dedction
14 aboe $+),+0& and or Coint 9lers by $2 or eac5 $2,#00 o A14 aboe $#+,"+. ?
-any 5ig5Dinco-e ta6ayers 6ay t5eir to6 ta rate on all inco-e, not Cst on a-onts
in inco-e constraints, 35ic5 co-6letely 65ases ot by $,000 or eery $,000 o A14
6Ds- distribtions.
a bsiness entity in -ore t5an one state 35o is re:ired by t5is c5a6ter to 9le a retr
n take an additional $,#00 ee-6tion or eac5.
$00,000 bt belo3 $2#,000, t5e ee-6tion is $,&00I i A14 is aboe $2#,000 bt
standard dedction and ee-6tions are bilt in.
00 or single 9lers or $200,000 or Coint 9lers.
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4, not to all belo3 $2,000. For -arried ta6ayers 9ling Cointly 3it5 A14 belo3 $20,000,
o-e, and one or t5ose bet3een $2,000 and $+#,000.
r.
r aboe.
eral A14 o $2",+00.
or local inco-e ta. ?5is credit 65ases ot (in 20"! at . cents 6er dollar aboe $
ot to 'ero at $00,) or single 9lers, $+,"++ or Coint 9lers.
tly and 5eads o 5ose5old.
g -ore t5an $,. ?5e standard dedction is a -ini-- o $,000 and ca66ed at
st be bet3een $,))0 and $),+"0.
5e credit cannot be redced to belo3 'ero.
aboe t5e bene9t t5res5old.
oer $0,000.
n to elect to re6ort and 6ay a ta o 0.#% o its annal gross sales (! 35ere t5e ta6ay
belo3 $#0,000, t5e ee-6tion is $)00I i A14 is aboe $#0,000, t5ere is no ee-6ti
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5e standard dedction is $+,#00. ?5is standard dedction a-ont is redced by $+#
,#0 o A14 ($2+,)0 or -arried co6les!.
$",000 or -arried 9ling Cointly 9lers, 5ead o 5ose5old 9lers and :aliying 3ido3ers
ers only actiities in t5is state consist o salesI and (2! 35o does not o3n or rent real e
n.
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or eery additional $#00, not to all belo3 $",000. For all ta6ayers clai-ing a de6end
earning -ore t5an $2&,&&+.
state or tangible 6ersonal 6ro6ertyI and (! 35ose annal gross sales in or into t5is sta
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ent 3it5 A14 belo3 $20,000, t5e de6endent ee-6tion is $,000. ?5is a-ont is redc
te dring t5e ta year is not in ecess o $00,000. a3. Re. Stat. K 2#D# (20#!.
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d to $#00 6er de6endent or ta6ayers 3it5 A14 aboe $20,000 and belo3 $00,000.
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or ta6ayers 3it5 oer $00,000 A14, t5e de6endent ee-6tion is $00 6er de6enden
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