2027 Federal Tax Information

10%

$0 to $12,800

10% of taxable income

12%

$12,801 to $52,025

$1,280 + 12% of the amount over $12,800

22%

$52,026 to $109,125

$5,987 + 22% of the amount over $52,025

24%

$109,126 to $208,325

$18,549 + 24% of the amount over $109,125

32%

$208,326 to $264,550

$42,357 + 32% of the amount over $208,325

35%

$264,551 to $661,375

$60,349 + 35% of the amount over $264,550

37%

Over $661,375

$199,237.75 + 37% of the amount over $661,375

10%

$0 to $25,600

10% of taxable income

12%

$25,601 to $104,050

$2,560 + 12% of the amount over $25,600

22%

$104,051 to $218,250

$11,974 + 22% of the amount over $104,050

24%

$218,251 to $416,650

$37,098 + 24% of the amount over $218,250

32%

$416,651 to $529,100

$84,714 + 32% of the amount over $416,650

35%

$529,101 to $793,650

$120,698 + 35% of the amount over $529,100

37%

Over $793,650

$213,290.50 + 37% of the amount over $793,650

10%

$0 to $12,800

10% of taxable income

12%

$12,801 to $52,025

$1,280 + 12% over $12,800

22%

$52,026 to $109,125

$5,987 + 22% over $52,025

24%

$109,126 to $208,325

$18,549 + 24% over $109,125

32%

$208,326 to $264,550

$42,357 + 32% over $208,325

35%

$264,551 to $396,825

$60,349 + 35% over $264,550

37%

Over $396,825

$106,645.25 + 37% over $396,825

10%

$0 to $18,250

10% of taxable income

12%

$18,251 to $69,650

$1,825 + 12% of the amount over $18,250

22%

$69,651 to $109,100

$7,993 + 22% of the amount over $69,650

24%

$109,101 to $208,300

$16,672 + 24% of the amount over $109,100

32%

$208,301 to $264,550

$40,480 + 32% of the amount over $208,300

35%

$264,551 to $661,350

$58,480 + 35% of the amount over $264,550

37%

Over $661,350

$197,360 + 37% of the amount over $661,350

Single

$16,600

Married Filing Jointly

$33,200

Married Filing Separately

$16,600

Head of Household

$24,925

Unmarried – 65 or older, or Blind

$2,100

Married – 65 or older, or Blind

$1,700 per person

Temporary Senior Deduction (65 or older)

Up to $6,000 per person (phase out starts at $85,000 of income for single filers, $175,000 for married filing jointly)

Charitable Donations (cash)

Up to $1,000 for single filers, $2,000 for joint filers

0%

$0–$51,050

$0–$102,100

$0–$51,050

$0–$68,350

15%

$51,051–$563,200

$102,101–$633,600

$51,051–$316,800

$68,351–$598,400

20%

Over $563,200

Over $633,600

Over $316,800

Over $598,400

$2,300 maximum per qualifying child (has not reached age 17 during the year; up to $1,800 refundable)

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

10%

$0 - $3,400

24%

$3,401 - $12,100

35%

$12,101 - $16,500

37%

Over $16,500

Individual

$93,000

$515,950

Married Filing Jointly (and Surviving Spouses – applicable for
two years after spouse's death)

$144,700

$1,031,900

Married Filing Separately

$72,350

$515,950

Medicare Part B beneficiaries pay a premium based on income. For 2027, the Income-Related
Monthly Adjustment Amount (IRMAA) is based on 2025 Modified Adjusted Gross Income (MAGI).

2027 Monthly Premium

$112,000 or less

$224,000 or less

$112,000 or less

$209.50

above $112,000 up to $141,000

above $224,000 up to $282,000

Not applicable

$293.30

above $141,000 up to $176,000

above $282,000 up to $352,000

Not applicable

$419.00

above $176,000 up to $211,000

above $352,000 up to $422,000

Not applicable

$544.70

above $211,000 and less than $500,000

above $422,000 and less than $750,000

above $112,000 and less than $388,000

$670.40

$500,000 or above

$750,000 or above

$388,000 or above

$712.30