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553. Federal Individual Income Tax--Tax Liability, Effective and, Marginal Tax Rates, for Selected Income Groups

[Refers to income after exclusions. Effective rate represents tax liability divided by stated income. The marginal tax rate is the percentage of the first additional dollar of income which would be paid in income tax. Computations assume the low income allowance, standard deduction, zero bracket amount, or itemized deductions equal to 10 percent of adjusted gross income, whichever is greatest. Excludes self employment tax]

 
    Adjusted gross income 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
 
TAX LIABILITY
 
Single person, no dependents:
  $5,000   0 0 0 0 -306 -314 -323 -332 -341 -347
  $10,000 705 668 615 593 563 540 518 480 455 427
  $20,000 2,205 2,168 2,115 2,093 2,063 2,040 2,018 1,980 1,958 1,943
  $25,000 2,988 2,918 2,865 2,843 2,813 2,790 2,768 2,730 2,708 2,693
  $35,000 5,718 5,573 5,360 5,233 5,093 4,973 4,846 4,692 4,559 4,479
  $50,000 9,498 9,353 9,168 9,069 8,957 8,865 8,766 8,654 8,549 8,483
  $75,000 16,718 16,134 15,867 15,719 15,555 15,418 15,270 15,107 14,951 14,852
 
Married couple, 2 dependents: 1
  $5,000 -700 -865 -920 -975 -1,500 -1,800 -2,000 -2,000 -2,000 -2,000
  $10,000 -953 -1,235 -1,384 -1,511 -2,528 -3,110 -3,556 -3,556 -3,756 -3,816
  $20,000 926 701 409 235 -359 -832 -1,324 -1,414 -1,811 -1,958
  $25,000 1,703 1,605 1,470 1,410 1,275 929 479 389 -8 -155
  $35,000 3,203 3,105 2,970 2,910 2,828 2,768 2,715 2,625 2,565 2,520
  $50,000 5,960 5,576 5,220 5,160 5,078 5,018 4,965 4,875 4,815 4,770
  $75,000 12,386 12,072 11,670 11,471 11,216 11,030 10,831 10,576 10,371 10,224
 
EFFECTIVE RATE
 
Single person, no dependents:
  $5,000 2 0 0 0 0 -6.1 -6.3 -6.5 -6.6 -6.8 -6.9
  $10,000 7.1 6.7 6.2 5.9 5.6 5.4 5.2 4.8 4.6 4.3
  $20,000 11.0 10.8 10.6 10.5 10.3 10.2 10.1 9.9 9.8 9.7
  $25,000 12.0 11.7 11.5 11.4 11.3 11.2 11.1 10.9 10.8 10.8
  $35,000 16.3 15.9 15.3 15.0 14.6 14.2 13.8 13.4 13.0 12.8
  $50,000 19.0 18.7 18.3 18.1 17.9 17.7 17.5 17.3 17.1 17.0
  $75,000 22.3 21.5 21.2 21.0 20.7 20.6 20.4 20.1 19.9 19.8
 
Married couple, 2 dependents: 2
  $5,000 3 -14.0 -17.3 -18.4 -19.5 -30.0 -36.0 -40 -40 -40.0 -40.0
  $10,000 4 -9.5 -12.4 -13.8 -15.1 -25.3 -31.1 -35.6 -35.6 -37.6 38.2
  $20,000 4 4.6 3.5 2.0 1.2 -1.8 -4.2 -6.6 -7.1 -9.1 -9.8
  $25,000 6.8 6.4 5.9 5.6 5.1 3.7 1.9 1.6 0.0 -0.6
  $35,000 9.2 8.9 8.5 8.3 8.1 7.9 7.8 7.5 7.3 7.2
  $50,000 11.9 11.2 10.4 10.3 10.2 10.0 9.9 9.8 9.6 9.5
  $75,000 16.5 16.1 15.6 15.3 15.0 14.7 14.4 14.1 13.8 13.6
 
MARGINAL TAX RATE
 
Single person, no dependents:
  $5,000 0 0 0 0 7.7 0 0 0 0 0
  $10,000 15 15 15 15 15 15 15 15 22.7 22.7
  $20,000 15 15 15 15 15 15 15 15 15 15
  $25,000 28 28 15 15 15 15 15 15 15 15
  $35,000 28 28 28 28 28 28 28 28 28 28
  $50,000 28 28 28 28 28 28 28 28 28 28
  $75,000 33 31 31 31 31 31 31 31 31 31
 
Married couple, 2 dependents: 1
  $5,000 3 -14 -17.3 -18.4 -19.5 -30 -36 -40 -40 -40 -40
  $10,000 4 0 0 0 0 0 0 0 0 0 0
  $20,000 4 25 27.4 28.1 28.9 32.7 35.2 36.1 36.1 36.1 36.1
  $25,000 15 15 15 15 32.7 35.2 36.1 36.1 36.1 36.1
  $35,000 15 15 15 15 15 15 15 15 15 15
  $50,000 28 28 15 15 15 15 15 15 15 15
  $75,000 28 28 28 28 28 28 28 28 28 28



1 Only one spouse is assumed to work.
2 Beginning 1994, refundable earned income credit.
3 Refundable earned income credit.
4 Beginning 1990, refundable earned income credit.

Source: U.S. Dept. of the Treasury, Office of Tax Analysis, unpublished data.



https://allcountries.org/uscensus/553_federal_individual_income_tax_tax_liability.html

These tables are based on figures supplied by the United States Census Bureau, U.S. Department of Commerce and are subject to revision by the Census Bureau.

Copyright © 2006 Photius Coutsoukis and Information Technology Associates, all rights reserved.