<span class="mw-page-title-main">Rate schedule (federal income tax)</span>

Rate schedule (federal income tax)

<p>A <b>rate schedule</b> is a chart that helps <a href="/en/United_States" title="United States" class="wl">United States</a> taxpayers determine their <a href="/en/Income_tax_in_the_United_States" title="Income tax in the United States" class="wl">federal income tax</a> for a particular year.<span class="mw-ref reference" id="cite_ref-Donaldson_1-0"><a href="#cite_note-Donaldson-1" style="counter-reset: mw-Ref 1;"><span class="mw-reflink-text">[1]</span></a></span><span class="mw-ref reference" id="cite_ref-2007ftrs_2-0"><a href="#cite_note-2007ftrs-2" style="counter-reset: mw-Ref 2;"><span class="mw-reflink-text">[2]</span></a></span>  Another name for "rate schedule" is "rate table".<span class="mw-ref reference" id="cite_ref-Donaldson_1-1"><a href="#cite_note-Donaldson-1" style="counter-reset: mw-Ref 1;"><span class="mw-reflink-text">[1]</span></a></span></p>

<style data-mw-deduplicate="TemplateStyles:r1129693374" typeof="mw:Extension/templatestyles mw:Transclusion">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output .hlist.inline ul,.mw-parser-output .hlist dl dl,.mw-parser-output .hlist dl ol,.mw-parser-output .hlist dl ul,.mw-parser-output .hlist ol dl,.mw-parser-output .hlist ol ol,.mw-parser-output .hlist ol ul,.mw-parser-output .hlist ul dl,.mw-parser-output .hlist ul ol,.mw-parser-output .hlist ul ul{display:inline}.mw-parser-output .hlist .mw-empty-li{display:none}.mw-parser-output .hlist dt::after{content:": "}.mw-parser-output .hlist dd::after,.mw-parser-output .hlist li::after{content:" · ";font-weight:bold}.mw-parser-output .hlist dd:last-child::after,.mw-parser-output .hlist dt:last-child::after,.mw-parser-output .hlist li:last-child::after{content:none}.mw-parser-output .hlist dd dd:first-child::before,.mw-parser-output .hlist dd dt:first-child::before,.mw-parser-output .hlist dd li:first-child::before,.mw-parser-output .hlist dt dd:first-child::before,.mw-parser-output .hlist dt dt:first-child::before,.mw-parser-output .hlist dt li:first-child::before,.mw-parser-output .hlist li dd:first-child::before,.mw-parser-output .hlist li dt:first-child::before,.mw-parser-output .hlist li li:first-child::before{content:" (";font-weight:normal}.mw-parser-output .hlist dd dd:last-child::after,.mw-parser-output .hlist dd dt:last-child::after,.mw-parser-output .hlist dd li:last-child::after,.mw-parser-output .hlist dt dd:last-child::after,.mw-parser-output .hlist dt dt:last-child::after,.mw-parser-output .hlist dt li:last-child::after,.mw-parser-output .hlist li dd:last-child::after,.mw-parser-output .hlist li dt:last-child::after,.mw-parser-output .hlist li li:last-child::after{content:")";font-weight:normal}.mw-parser-output .hlist ol{counter-reset:listitem}.mw-parser-output .hlist ol>li{counter-increment:listitem}.mw-parser-output .hlist ol>li::before{content:" "counter(listitem)"\a0 "}.mw-parser-output .hlist dd ol>li:first-child::before,.mw-parser-output .hlist dt ol>li:first-child::before,.mw-parser-output .hlist li ol>li:first-child::before{content:" ("counter(listitem)"\a0 "}</style><style data-mw-deduplicate="TemplateStyles:r1045330069" typeof="mw:Extension/templatestyles">.mw-parser-output .sidebar{width:22em;float:right;clear:right;margin:0.5em 0 1em 1em;background:#f8f9fa;border:1px solid #aaa;padding:0.2em;text-align:center;line-height:1.4em;font-size:88%;border-collapse:collapse;display:table}body.skin-minerva .mw-parser-output .sidebar{display:table!important;float:right!important;margin:0.5em 0 1em 1em!important}.mw-parser-output .sidebar-subgroup{width:100%;margin:0;border-spacing:0}.mw-parser-output .sidebar-left{float:left;clear:left;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-none{float:none;clear:both;margin:0.5em 1em 1em 0}.mw-parser-output .sidebar-outer-title{padding:0 0.4em 0.2em;font-size:125%;line-height:1.2em;font-weight:bold}.mw-parser-output .sidebar-top-image{padding:0.4em}.mw-parser-output .sidebar-top-caption,.mw-parser-output .sidebar-pretitle-with-top-image,.mw-parser-output .sidebar-caption{padding:0.2em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-pretitle{padding:0.4em 0.4em 0;line-height:1.2em}.mw-parser-output .sidebar-title,.mw-parser-output .sidebar-title-with-pretitle{padding:0.2em 0.8em;font-size:145%;line-height:1.2em}.mw-parser-output .sidebar-title-with-pretitle{padding:0.1em 0.4em}.mw-parser-output .sidebar-image{padding:0.2em 0.4em 0.4em}.mw-parser-output .sidebar-heading{padding:0.1em 0.4em}.mw-parser-output .sidebar-content{padding:0 0.5em 0.4em}.mw-parser-output .sidebar-content-with-subgroup{padding:0.1em 0.4em 0.2em}.mw-parser-output .sidebar-above,.mw-parser-output .sidebar-below{padding:0.3em 0.8em;font-weight:bold}.mw-parser-output .sidebar-collapse .sidebar-above,.mw-parser-output .sidebar-collapse .sidebar-below{border-top:1px solid #aaa;border-bottom:1px solid #aaa}.mw-parser-output .sidebar-navbar{text-align:right;font-size:115%;padding:0 0.4em 0.4em}.mw-parser-output .sidebar-list-title{padding:0 0.4em;text-align:left;font-weight:bold;line-height:1.6em;font-size:105%}.mw-parser-output .sidebar-list-title-c{padding:0 0.4em;text-align:center;margin:0 3.3em}@media(max-width:720px){body.mediawiki .mw-parser-output .sidebar{width:100%!important;clear:both;float:none!important;margin-left:0!important;margin-right:0!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist"><tbody><tr><td class="sidebar-pretitle">This article is part of <a href="/en/Category:United_States" title="Category:United States" class="wl">a series</a> on</td></tr><tr><th class="sidebar-title-with-pretitle notheme" style="background:lavender"><a href="/en/Taxation_in_the_United_States" title="Taxation in the United States" class="wl">Taxation in the United States</a></th></tr><tr><td class="sidebar-image"><span><a href="/en/File:Logo_of_the_Internal_Revenue_Service.svg" class="mw-file-description image media-thumb" data-hash="File:Logo_of_the_Internal_Revenue_Service.svg"><img loading="lazy" src="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/100px-Logo_of_the_Internal_Revenue_Service.svg.png" decoding="async" data-file-width="62" data-file-height="57" data-file-type="drawing" height="92" width="100" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/150px-Logo_of_the_Internal_Revenue_Service.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/7b/Logo_of_the_Internal_Revenue_Service.svg/200px-Logo_of_the_Internal_Revenue_Service.svg.png 2x" alt="Logo_of_the_Internal_Revenue_Service.svg"></a></span></td></tr><tr><td class="sidebar-content">
<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title notheme" style="text-align:center; background:lavender;"><a href="/en/Taxation_in_the_United_States#Federal_taxation" title="Taxation in the United States" class="wl">Federal taxation</a></div><div class="sidebar-list-content mw-collapsible-content">
<ul><li><a href="/en/Alternative_minimum_tax" title="Alternative minimum tax" class="wl">Alternative minimum tax</a></li>
<li><a href="/en/Capital_gains_tax_in_the_United_States" title="Capital gains tax in the United States" class="wl">Capital gains tax</a></li>
<li><a href="/en/Corporate_tax_in_the_United_States" title="Corporate tax in the United States" class="wl">Corporate tax</a></li>
<li><a href="/en/Estate_tax_in_the_United_States" title="Estate tax in the United States" class="wl">Estate tax</a></li>
<li><a href="/en/Excise_tax_in_the_United_States" title="Excise tax in the United States" class="wl">Excise tax</a></li>
<li><a href="/en/Gift_tax_in_the_United_States" title="Gift tax in the United States" class="wl">Gift tax</a></li>
<li><a href="/en/Generation-skipping_transfer_tax" title="Generation-skipping transfer tax" class="wl">Generation-skipping transfer tax</a></li>
<li><a href="/en/Income_tax_in_the_United_States" title="Income tax in the United States" class="wl">Income tax</a></li>
<li><a href="/en/Federal_Insurance_Contributions_Act_tax" title="Federal Insurance Contributions Act tax" class="mw-redirect wl">Payroll tax</a></li>
<li><a href="/en/Internal_Revenue_Service" title="Internal Revenue Service" class="wl">Internal Revenue Service (IRS)</a></li>
<li><a href="/en/Internal_Revenue_Code" title="Internal Revenue Code" class="wl">Internal Revenue Code (IRC)</a></li>
<li><a href="/en/IRS_tax_forms" title="IRS tax forms" class="wl">IRS tax forms</a></li>
<li><a href="/en/Federal_tax_revenue_by_state" title="Federal tax revenue by state" class="wl">Revenue by state</a></li>
<li><a href="/en/History_of_taxation_in_the_United_States" title="History of taxation in the United States" class="wl">History</a></li>
<li><a href="/en/Taxing_and_Spending_Clause" title="Taxing and Spending Clause" class="wl">Constitutional authority</a></li>
<li><a href="/en/Standing_(law)#Taxpayer_standing" title="Standing (law)" class="wl">Taxpayer standing</a></li>
<li><a href="/en/United_States_Tax_Court" title="United States Tax Court" class="wl">Court</a></li>
<li><a href="/en/Tax_protester" title="Tax protester" class="wl">Protest</a></li>
<li><a href="/en/Tax_evasion_in_the_United_States" title="Tax evasion in the United States" class="wl">Evasion</a></li>
<li><a href="/en/Tax_resistance_in_the_United_States" title="Tax resistance in the United States" class="wl">Resistance</a></li></ul></div></div></td>
</tr><tr><td class="sidebar-content">
<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title notheme" style="text-align:center; background:lavender;"><a href="/en/Taxation_in_the_United_States#State_and_local_government_taxation" title="Taxation in the United States" class="wl">State and local taxation</a></div><div class="sidebar-list-content mw-collapsible-content">
<ul><li><a href="/en/State_income_tax" title="State income tax" class="wl">State income tax</a></li>
<li><a href="/en/Property_tax_in_the_United_States" title="Property tax in the United States" class="wl">Property tax</a></li>
<li><a href="/en/Sales_taxes_in_the_United_States" title="Sales taxes in the United States" class="wl">Sales tax</a></li>
<li><a href="/en/State_and_local_tax_deduction" title="State and local tax deduction" class="wl">State and local tax deduction</a></li>
<li><a href="/en/Use_tax" title="Use tax" class="wl">Use tax</a></li>
<li><a href="/en/Land_value_tax_in_the_United_States" title="Land value tax in the United States" class="wl">Land value tax</a></li>
<li><a href="/en/State_tax_levels_in_the_United_States" title="State tax levels in the United States" class="wl">State tax levels</a></li></ul></div></div></td>
</tr><tr><td class="sidebar-content">
<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title notheme" style="text-align:center; background:lavender;"><a href="/en/Tax_reform" title="Tax reform" class="wl">Federal tax reform</a></div><div class="sidebar-list-content mw-collapsible-content">
<ul><li><span class="wraplinks"><a href="/en/Automated_payment_transaction_tax" title="Automated payment transaction tax" class="mw-redirect wl">Automated payment transaction tax</a></span></li>
<li><a href="/en/9–9–9_Plan" title="9–9–9 Plan" class="wl">9–9–9</a></li>
<li><a href="/en/Competitive_Tax_Plan" title="Competitive Tax Plan" class="wl">Competitive Tax Plan</a></li>
<li><a href="/en/Efficient_Taxation_of_Income" title="Efficient Taxation of Income" class="wl">Efficient Taxation of Income</a></li>
<li><a href="/en/FairTax" title="FairTax" class="wl">FairTax</a></li>
<li><a href="/en/Flat_tax" title="Flat tax" class="wl">Flat tax</a></li>
<li><a href="/en/Hall–Rabushka_flat_tax" title="Hall–Rabushka flat tax" class="wl">Hall–Rabushka flat tax</a></li>
<li><a href="/en/Kemp_Commission" title="Kemp Commission" class="wl">Kemp Commission</a></li>
<li><a href="/en/Taxpayer_Choice_Act" title="Taxpayer Choice Act" class="wl">Taxpayer Choice Act</a></li>
<li><a href="/en/USA_Tax" title="USA Tax" class="wl">USA Tax</a></li>
<li><a href="/en/Value_added_tax" title="Value added tax" class="mw-redirect wl">Value added tax</a></li>
<li><a href="/en/Border-adjustment_tax_(United_States)" title="Border-adjustment tax (United States)" class="mw-redirect wl">Border-adjustment tax</a></li></ul></div></div></td>
</tr><tr><td class="sidebar-below">
<span class="mw-image-border noviewer"><span><img loading="lazy"alt="flag" src="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/16px-Flag_of_the_United_States.svg.png" decoding="async" data-file-width="1235" data-file-height="650" data-file-type="drawing" height="8" width="16" srcset="//upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/24px-Flag_of_the_United_States.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/a/a4/Flag_of_the_United_States.svg/32px-Flag_of_the_United_States.svg.png 2x"></span></span><span>&nbsp;</span><a href="/en/Portal:United_States" title="Portal:United States" class="wl">United States<span> </span>portal</a></td></tr><tr><td class="sidebar-navbar"><style data-mw-deduplicate="TemplateStyles:r1063604349" typeof="mw:Extension/templatestyles">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/en/Template:US_taxation" title="Template:US taxation" class="wl"><abbr>v</abbr></a></li><li class="nv-talk"><a href="/en/Template_talk:US_taxation" title="Template talk:US taxation" class="wl"><abbr>t</abbr></a></li><li class="nv-edit"><a rel="mw:ExtLink" href="//en.wikipedia.org/w/index.php?title=Template:US_taxation&amp;action=edit" class="external text" target="_blank"><abbr>e</abbr></a></li></ul></div></td></tr></tbody></table>


A rate schedule is a chart that helps United States taxpayers determine their federal income tax for a particular year. 