2025 Federal Tax Information

Single

$15,750 (age 65 & over: $17,350)

Married Filing Jointly

$31,500 (age 65 & over: $33,100 for one qualifying spouse, $34,700 if both spouses qualify)

Married Filing Separately

$15,750 (age 65 & over: $17,350)

Head of Household

$23,625 (age 65 & over: $25,225)

"Bonus" deduction for filers age 65+

$6,000 ($12,000 for a married couple filing jointly) — phased out for higher-income taxpayers

_{*Reflects changes made under the One Big Beautiful Bill Act, signed into law on July 4, 2025.}

10%

0 - $11,925

10% of your taxable income

12%

$11,926 - $48,475

$1,192.50 + 12% of the amount over $11,925

22%

$48,476 - $103,350

$5,578.50 + 22% of the amount over $47,475

24%

$103,351 - $197,300

$17,651 + 24% of the amount over $103,350

32%

$197,301 - $250,525

$40,199 + 32% of the amount over $197,300

35%

$250,526 - $626,350

$57,231 + 35% of the amount over $250,525

37%

Over $626,350

$188,769.75 + 37% of the amount over $626,350

10%

0 - $23,850

10% of your taxable income

12%

$23,851 - $96,950

$2,385 + 12% of the amount over $23,850

22%

$96,951 - $206,700

$11,157 + 22% of the amount over $96,950

24%

$206,701 - $394,600

$35,302 + 24% of the amount over $206,700

32%

$394,601 - $501,050

$80,398 + 32% of the amount over $394,600

35%

$501,051 - $751,600

$114,462 + 35% of the amount over $501,050

37%

Over $751,600

$202,154.50 + 37% of the amount over $751,600

10%

0 - $11,925

10% of your taxable income

12%

$11,9261 - $48,475

$1,192.50 + 12% of the amount over $11,925

22%

$48,476 - $103,350

$5,578.50 + 22% of the amount over $48,475

24%

$103,351 - $197,300

$17,651 + 24% of the amount over $103,350

32%

$197,301 - $250,525

$40,199 + 32% of the amount over $197,300

35%

$250,526 - $375,800

$57,231 + 35% of the amount over $250,525

37%

Over $375,800

$101,077.25 + 37% of the amount over $375,800

10%

0 - $17,000

10% of your taxable income

12%

$17,001 - $64,850

$1,700 + 12% of the amount over $17,000

22%

$64,851 - $103,350

$7,442 + 22% of the amount over $64,850

24%

$103,351 - $197,300

$15,912 + 24% of the amount over $103,350

32%

$197,301 - $250,500

$38,460 + 32% of the amount over $197,300

35%

$250,501 - $626,350

$55,484 + 35% of the amount over $250,500

37%

Over $626,350

$187,031.50 + 37% of the amount over $626,350

0%

$0 – $48,350

$0 – $96,700

$0 – $48,350

$0 – $64,750

15%

$48,351 – $533,400

$96,701 – $600,050

$48,451 – $300,000

$64,751 – $566,700

20%

Over $533,400

Over $600,050

Over $300,000

Over $566,700

$2,200 maximum per qualifying child (has not reached age 17 during the year)

$400,000 (Married, filing jointly)
$200,000 (all others)

10%

$0 - $3,150

24%

$3,151 - $11,450

35%

$11,451 - $15,650

37%

Over $15,650

Individual

$88,100

Married Filing Jointly

$137,000

Married Filing Separately

$68,650

Estates and Trusts

$30,700

Medicare Part B beneficiaries pay a premium based on income. For 2025, the
Income-Related Monthly Adjustment Amount (IRMAA) is based on 2023 Modified Adjusted Gross Income (MAGI).

2025 Monthly Premium

$106,000 or less

$212,000 or less

$106,000 or less

$185.00

above $106,000 up to $133,000

above $212,000 up to $266,000

Not applicable

$259.00

above $133,000 up to $167,000

above $266,000 up to $334,000

Not applicable

$370.00

above $167,000 up to $200,000

above $334,000 up to $400,000

Not applicable

$480.90

above $200,000 and less than $500,000

above $400,000 and less than $750,000

above $106,000 and less than $394,000

$591.90

$500,000 or above

$750,000 or above

$394,000 or above

$628.90