Federal Tax Tables for 2017
The 2017 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2017, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2017
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2017 tax year.
Single – Federal Income Tax Brackets(2017)
Marginal tax rates and taxable income thresholds for the IRS 2017 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,325.00 | 10% |
| 2 | $ 9,325.00 to $ 37,950.00 | 15% |
| 3 | $ 37,950.00 to $ 91,900.00 | 25% |
| 4 | $ 91,900.00 to $ 191,650.00 | 28% |
| 5 | $ 191,650.00 to $ 416,700.00 | 33% |
| 6 | $ 416,700.00 to $ 418,400.00 | 35% |
| 7 | $ 418,400.00 to $ 0.00 | 39.6% |
Married Filing Jointly – Federal Income Tax Brackets(2017)
Marginal tax rates and taxable income thresholds for the IRS 2017 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,650.00 | 10% |
| 2 | $ 18,650.00 to $ 75,900.00 | 15% |
| 3 | $ 75,900.00 to $ 153,100.00 | 25% |
| 4 | $ 153,100.00 to $ 233,350.00 | 28% |
| 5 | $ 233,350.00 to $ 416,700.00 | 33% |
| 6 | $ 416,700.00 to $ 470,700.00 | 35% |
| 7 | $ 470,700.00 to $ 0.00 | 39.6% |
Married Filing Separately – Federal Income Tax Brackets(2017)
Marginal tax rates and taxable income thresholds for the IRS 2017 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 9,325.00 | 10% |
| 2 | $ 9,325.00 to $ 37,950.00 | 15% |
| 3 | $ 37,950.00 to $ 76,550.00 | 25% |
| 4 | $ 76,550.00 to $ 116,675.00 | 28% |
| 5 | $ 116,675.00 to $ 208,350.00 | 33% |
| 6 | $ 208,350.00 to $ 235,350.00 | 35% |
| 7 | $ 235,350.00 to $ 0.00 | 39.6% |
Head Of Household – Federal Income Tax Brackets(2017)
Marginal tax rates and taxable income thresholds for the IRS 2017 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 13,350.00 | 10% |
| 2 | $ 13,350.00 to $ 50,800.00 | 15% |
| 3 | $ 50,800.00 to $ 131,200.00 | 25% |
| 4 | $ 131,200.00 to $ 212,500.00 | 28% |
| 5 | $ 212,500.00 to $ 416,700.00 | 33% |
| 6 | $ 416,700.00 to $ 444,550.00 | 35% |
| 7 | $ 444,550.00 to $ 0.00 | 39.6% |
Widowed – Federal Income Tax Brackets(2017)
Marginal tax rates and taxable income thresholds for the IRS 2017 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 18,650.00 | 10% |
| 2 | $ 18,650.00 to $ 75,900.00 | 15% |
| 3 | $ 75,900.00 to $ 153,100.00 | 25% |
| 4 | $ 153,100.00 to $ 233,350.00 | 28% |
| 5 | $ 233,350.00 to $ 416,700.00 | 33% |
| 6 | $ 416,700.00 to $ 470,700.00 | 35% |
| 7 | $ 470,700.00 to $ 0.00 | 39.6% |
Standard Deduction and Additional Amounts(2017)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $6,350 | $1,550 |
| Married filing jointly | $12,700 | $1,250 |
| Married filing separately | $6,350 | $1,250 |
| Head of household | $9,350 | $1,550 |
| Widowed | $12,700 | $1,250 |
Child Tax Credit and Additional Child Tax Credit(2017)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $1,000 |
| Phase-out: Married Filing Jointly | $110,000 |
| Phase-out: Other Filing Statuses | $75,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2017)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $510 | 7.65% | $8,340 |
| 1 children | $3,400 | 34% | $18,340 |
| 2 children | $5,616 | 40% | $18,340 |
| 3 children | $6,318 | 45% | $18,340 |
Social Security and Medicare Tax(2017)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $127,200 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2017)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2017
The 2017 federal tax year reflected routine IRS cost-of-living adjustments applied to federal income tax brackets, the standard deduction and other indexed provisions based on economic data from 2016. These inflation adjustments deferred major structural changes until 2018 under the Tax Cuts and Jobs Act (TCJA), which largely took effect starting with the 2018 tax year. For 2017, the IRS continued to adjust marginal tax rate thresholds, standard deduction amounts and various income ranges to help prevent “bracket creep” and preserve taxpayers’ real purchasing power.:contentReference[oaicite:0]{index=0}
In 2017, the economic environment included moderate inflation and continuing wage growth following the post-recession recovery. The IRS annual inflation formula incorporated consumer price movements into its adjustments, increasing income ranges for the seven federal tax brackets and modestly raising the standard deduction. At this time, the personal exemption remained in effect and continued to be indexed for inflation. These routine adjustments shaped how federal tax thresholds and deduction levels shifted from the prior year.:contentReference[oaicite:1]{index=1}
For taxpayers, the 2017 updates had several practical effects:
- Bracket adjustment: Income thresholds for each marginal tax rate were increased slightly, helping to maintain effective tax burdens despite inflationary trends.:contentReference[oaicite:2]{index=2}
- Standard deduction increase: The IRS raised the standard deduction amounts for each filing status in line with inflation indexing, reducing taxable income before marginal rates applied.:contentReference[oaicite:3]{index=3}
- Personal exemption: Unlike later years, the personal exemption remained available and continued to be indexed for inflation, lowering taxable income for each taxpayer and dependent.:contentReference[oaicite:4]{index=4}
- Credit thresholds: Range adjustments for tax credits such as the Earned Income Tax Credit helped preserve eligibility levels under routine IRS indexing.:contentReference[oaicite:5]{index=5}
Overall, the 2017 IRS cost-of-living adjustments maintained alignment between inflation trends and federal tax thresholds. While more extensive reforms were on the horizon with the TCJA’s enactment late in 2017, the 2017 tax year itself remained rooted in established indexing practices that preserved clarity and consistency in how federal tax was calculated relative to the prior year.:contentReference[oaicite:6]{index=6}
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2017 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2017.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
What does federal tax only mean?
It estimates federal income tax without including payroll taxes like Social Security or Medicare.
Where do I enter interest/dividends if itemizing?
Use Schedule B for interest/dividends then reflect totals here.
Where can I compare T-Bills vs savings?
See the T-Bill Calculator.
Can this calculator be used on its own?
Yes. This calculator is designed to work independently and provide meaningful results without requiring other calculators or additional inputs.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.