2027 Federal Tax Brackets and Key Figures (Projected)
Projected 2027 U.S. federal income tax brackets for every filing status, plus the standard deduction, capital gains rates and the limits our clients ask about most. Each figure links to the related IRS page. These amounts apply to tax year 2027, meaning returns filed in 2028.
IRS status. Checked November 1, 2026: the IRS has not yet released the official 2027 inflation adjustments. It usually does so in October or November, and we will replace these projections with the official IRS figures when it does. The 2027 HSA limits are already official (IRS Rev. Proc. 2026-24).
Source. Projected amounts: Bloomberg Tax, 2027 Projected U.S. Tax Rates (September 2026), prepared by Bloomberg Tax law analysts from Bureau of Labor Statistics chained CPI data. Projections can differ from the amounts the IRS publishes. Current official figures (tax year 2026): IRS, Rev. Proc. 2025-32.
2027 federal income tax brackets
The rate applies to taxable income over the amount shown, up to the next threshold.
2027 tax brackets: single filers
Not over $12,800: 10% of taxable income
Over $12,800 but not over $52,025: $1,280 plus 12% of the excess over $12,800
Over $52,025 but not over $109,125: $5,987 plus 22% of the excess over $52,025
Over $109,125 but not over $208,325: $18,549 plus 24% of the excess over $109,125
Over $208,325 but not over $264,550: $42,357 plus 32% of the excess over $208,325
Over $264,550 but not over $661,375: $60,349 plus 35% of the excess over $264,550
Over $661,375: $199,237.75 plus 37% of the excess over $661,375
2027 tax brackets: married filing jointly
Not over $25,600: 10% of taxable income
Over $25,600 but not over $104,050: $2,560 plus 12% of the excess over $25,600
Over $104,050 but not over $218,250: $11,974 plus 22% of the excess over $104,050
Over $218,250 but not over $416,650: $37,098 plus 24% of the excess over $218,250
Over $416,650 but not over $529,100: $84,714 plus 32% of the excess over $416,650
Over $529,100 but not over $793,650: $120,698 plus 35% of the excess over $529,100
Over $793,650: $213,290.50 plus 37% of the excess over $793,650
2027 tax brackets: head of household
Not over $18,250: 10% of taxable income
Over $18,250 but not over $69,650: $1,825 plus 12% of the excess over $18,250
Over $69,650 but not over $109,100: $7,993 plus 22% of the excess over $69,650
Over $109,100 but not over $208,300: $16,672 plus 24% of the excess over $109,100
Over $208,300 but not over $264,550: $40,480 plus 32% of the excess over $208,300
Over $264,550 but not over $661,350: $58,480 plus 35% of the excess over $264,550
Over $661,350: $197,360 plus 37% of the excess over $661,350
2027 tax brackets: married filing separately
Not over $12,800: 10% of taxable income
Over $12,800 but not over $52,025: $1,280 plus 12% of the excess over $12,800
Over $52,025 but not over $109,125: $5,987 plus 22% of the excess over $52,025
Over $109,125 but not over $208,325: $18,549 plus 24% of the excess over $109,125
Over $208,325 but not over $264,550: $42,357 plus 32% of the excess over $208,325
Over $264,550 but not over $396,825: $60,349 plus 35% of the excess over $264,550
Over $396,825: $106,645.25 plus 37% of the excess over $396,825
2027 tax brackets: estates and trusts
Not over $3,400: 10% of taxable income
Over $3,400 but not over $12,100: $340 plus 24% of the excess over $3,400
Over $12,100 but not over $16,500: $2,428 plus 35% of the excess over $12,100
Over $16,500: $3,968 plus 37% of the excess over $16,500
Other 2027 figures
Deductions and credits
Standard deduction
Single: $16,600
Married filing jointly: $33,200
Head of household: $24,950*
Married filing separately: $16,600
Additional, age 65+ or blind (married): $1,700
Additional, age 65+ or blind (unmarried): $2,100
Long-term capital gains: 0% rate up to
Single: $51,050
Married filing jointly: $102,100
Head of household: $68,350
Married filing separately: $51,050
Long-term capital gains: 15% rate up to (20% above)
Single: $563,200
Married filing jointly: $633,600
Head of household: $598,400
Married filing separately: $316,800
Child Tax Credit
Per qualifying child: $2,300
Refundable portion, up to: $1,800
Alternative minimum tax (AMT) exemption
Unmarried: $93,000
Married filing jointly: $144,700
Married filing separately: $72,350
Phase-out begins: married filing jointly: $1,031,900
Phase-out begins: all others: $515,950
Adoption credit
Maximum credit per child: $18,250
Refundable portion, up to: $5,280
Phase-out (modified AGI): $273,680 – $313,680
Saver's credit: AGI limit for the 10% credit
Married filing jointly: $83,000
Head of household: $62,250
All other filers: $41,500
Student loan interest deduction phase-out (modified AGI)
Single or head of household: $90,000 – $105,000
Married filing jointly: $180,000 – $210,000
Educator expense deduction
Per eligible educator: $350
Retirement and health accounts
IRA contribution limit
Under age 50: $7,500
Additional catch-up, age 50+: $1,100
Roth IRA income phase-out range
Single or head of household: $158,000 – $173,000
Married filing jointly: $250,000 – $260,000
Married filing separately: $0 – $10,000
Health Savings Account (HSA) contribution limit (official IRS figure)
Self-only coverage: $4,500
Family coverage: $9,000
Catch-up, age 55+ (set by law): $1,000
Health flexible spending account (FSA)
Salary reduction limit: $3,500
Maximum carryover: $700
International
Foreign earned income exclusion (Form 2555)
Per qualifying person: $137,300
Reporting foreign gifts (Form 3520)
From foreign corporations or partnerships, total over: $21,240
From nonresident individuals or foreign estates, total over (not inflation-adjusted): $100,000
Expatriation (renouncing citizenship or a long-term green card)
Covered expatriate: average annual net income tax over: $218,000
Exit tax: gain excluded up to: $940,000
Gifts and estates
Annual gift tax exclusion
Per recipient: $20,000
To a spouse who is not a U.S. citizen: $201,000
Estate and lifetime gift tax exclusion
U.S. citizens and domiciliaries, per person: $15,480,000
Business
Section 179 expensing
Maximum deduction: $2,640,000
Phase-out begins (property placed in service): $4,230,000
Qualified business income (QBI) deduction threshold
Married filing jointly: $416,600
All other filers: $208,300
Excess business loss threshold
Married filing jointly: $528,000
All other filers: $264,000
Commuter benefits (monthly exclusion)
Transit pass and vanpool: $350
Qualified parking: $350
* IRS-expected rounding; a literal computation gives $24,925.
Frequently asked questions
Do these brackets apply to the return I file in 2027?
No. The return you file in 2027 covers tax year 2026, which uses the official 2026 amounts in IRS Rev. Proc. 2025-32. The 2027 figures on this page apply to income earned in 2027, reported on returns filed in 2028. They can still matter now, for example for 2027 estimated tax payments and withholding.
Why are these figures "projected"?
The IRS adjusts many tax amounts each year for inflation and publishes them in a revenue procedure, usually in October or November. Bloomberg Tax applied the same inflation formula in advance. Its projections are usually very close to the IRS figures, but small rounding differences are possible, so we label them as projections until the IRS releases the official numbers.
Do these brackets apply to nonresident aliens?
Nonresident aliens filing Form 1040-NR use the same rate schedule as single filers or married filing separately for income effectively connected with a U.S. trade or business. They generally cannot claim the standard deduction (students and business apprentices from India are an exception), and most U.S.-source investment income is taxed at a flat 30% or lower treaty rate instead. See IRS Publication 519.
General information only, not tax advice. How these amounts apply depends on your filing status, residency and income.