2019 Tax Brackets, Filing Requirements, Cutoffs, and Income Limits

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These are the tax brackets and other cutoffs for tax year 2019 filed in April July 2020. See coronavirus tax relief for updated filing and payment deadlines for 2019 taxes.

Filing Requirements

You probably need to file a tax return if you:

  • Had income greater than the standard deduction (see below).
  • Had self-employment income greater than $400.
  • Received the Premium Tax Credit (Obamacare subsidy).
  • Had income tax withheld and want your refund.

There are a few other special situations where you may need to file. You can check using this IRS tool.

Single Filer 2019 Tax Brackets

Tax rate Taxable income bracket Tax owed
10% $0 to $9,700 10% of taxable income
12% $9,701 to $39,475 $970 plus 12% of the amount over $9,700
22% $39,476 to $84,200 $4,543 plus 22% of the amount over $39,475
24% $84,201 to $160,725 $14,382.50 plus 24% of the amount over $84,200
32% $160,726 to $204,100 $32,748.50 plus 32% of the amount over $160,725
35% $204,101 to $510,300 $46,628.50 plus 35% of the amount over $204,100
37% $510,301 or more $153,798.50 plus 37% of the amount over $510,300

Married Filing Jointly and Qualifying Widow(er) 2019 Tax Brackets

Tax rate Taxable income bracket Tax owed
10% $0 to $19,400 10% of taxable income
12% $19,401 to $78,950 $1,940 plus 12% of the amount over $19,400
22% $78,951 to $168,400 $9,086 plus 22% of the amount over $78,950
24% $168,401 to $321,450 $28,765 plus 24% of the amount over $168,400
32% $321,451 to $408,200 $65,497 plus 32% of the amount over $321,450
35% $408,201 to $612,350 $93,257 plus 35% of the amount over $408,200
37% $612,351 or more $164,709.50 plus 37% of the amount over $612,350

Married Filing Separately 2019 Tax Brackets

Tax rate Taxable income bracket Tax owed
10% $0 to $9,700 10% of taxable income
12% $9,701 to $39,475 $970 plus 12% of the amount over $9,700
22% $39,476 to $84,200 $4,543 plus 22% of the amount over $39,475
24% $84,201 to $160,725 $14,382.50 plus 24% of the amount over $84,200
32% $160,726 to $204,100 $32,748.50 plus 32% of the amount over $160,725
35% $204,101 to $306,175 $46,628.50 plus 35% of the amount over $204,100
37% $306,176 or more $82,354.75 plus 37% of the amount over $306,175

Head of Household 2019 Tax Brackets

Tax rate Taxable income bracket Tax owed
10% $0 to $13,850 10% of taxable income
12% $13,851 to $52,850 $1,385 plus 12% of the amount over $13,850
22% $52,851 to $84,200 $6,065 plus 22% of the amount over $52,850
24% $84,201 to $160,700 $12,962 plus 24% of the amount over $84,200
32% $160,701 to $204,100 $31,322 plus 32% of the amount over $160,700
35% $204,101 to $510,300 $45,210 plus 35% of the amount over $204,100
37% $510,301 or more $152,380 plus 37% of the amount over $510,300

2019 Standard Deduction

Filing Status Amount
Single $12,200
Married filing jointly $24,400
Married filing separately $12,200
Head of household $18,350

2019 Standard Mileage Rates

Type Amount
Business $0.58 per mile
Medical $0.20 per mile
Moving $0.20  per mile
Charity $0.14 per mile

2019 Retirement Contribution Limits

Account Type Under 50 Age 50+
Traditional/Roth IRA $6,000 $7,000
401(k) Employee Contribution $19,000 $25,000
Maximum Combined 401(k) Contribution $56,000 $62,000
SIMPLE IRA Employee Contribution $13,000 $16,000

2019 IRA Income Limits

The lower number is the maximum income at which you can make a full contribution. After that, your maximum contribution decreases to $0 as your income approaches the second number.

Filing Status Deductible Traditional IRA Roth IRA
Single $64,000 to $74,000 $122,000 to $136,999
Married Filing Jointly $103,000 to $123,000 $193,000 to $202,999
Married Filing Separately $1 to $9,999 $1 to $9,999

2019 Social Security Cutoffs

Type Cutoff
Wage base (tax cap) Social Security tax on first $132,900 in earning
Full retirement age 66 years and 4 months
Minimum age to claim 62
Maximum payout age 70
Earnings limit under full retirement age $17,640
Earnings limit in year reaching full retirement age $46,920

2019 Saver’s Credit Income Limits

The Saver’s Credit gives you a tax credit for up to the first $2,000 of your retirement contributions. The credit varies based on your income and filing status.

Credit Amount Single Filer Income Limit Joint Filer Income Limit
50% $19,250 $38,000
20% $20,750 $41,500
10% $32,000 $64,000

To calculate your credit, take the lower of $2,000 or the amount of money you put into an IRA, 401(k), or other retirement plan. Then multiply that amount by your credit percentage. If your income is above the limit for the 10% credit, your credit is $0.

Example:

  • $5,500 retirement contribution and $35,000 income as a joint filer.
  • $2,000 is less than $5,500.
  • $2,000 x 50% = $1,000 credit.

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