2019 Year-End Tax Guide

THE MARCUM 2019 YEAR-END TAX GUIDE | www.marcumllp.com

INDIVIDUAL TAX RATES — 7 BRACKETS FOR 2019 TAX YEARS

S INGLE

J OINT

E FFECTIVE 199A R ATE

% 2018 2019

2018 2019

10% $9,525 $9,700

$19,050 $19,400

8%

12% $38,700 $39,475

$77,400 $78,950

9.6%

22% $82,500 $84,200

$165,000 $168,400

17.6%

24% $157,500 $160,725

$315,000 $321,450

19.2%

32% $200,000 $204,100

$400,000 $408,200

25.6%

35% $500,000 $510,300

$600,000 $612,350

28.0%

37% $500,001 $510,301+

$600,001 $612,351+

29.6%

H EAD OF H OUSEHOLD

T RUSTS /E STATES

E FFECTIVE 199A R ATE

% 2018 2019

2018 2019

10% $13,600 $13,850

$2,550 $2,600

8%

12% $51,800 $52,850

9.6%

22% $82,600 $84,200

17.6%

24% $157,500 $160,700

$9,150 $9,300

19.2%

32% $200,000 $204,100

25.6%

35% $500,000 $510,300

$12,500 $12,750

28.0%

37% $500,001 $510,301+

$12,501 $12,751+

29.6%

(Continued)

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