Table 1. Tax Brackets and Rates, 2019
| Tax Bracket/Rate | Single | Married Filing Jointly | Head of Household |
| 10% | $0 – $9,700 | $0 – $19,400 | $0 – $13,850 |
| 12% | $9,701 – $39,475 | $19,401 – $78,950 | $13,851 – $52,850 |
| 22% | $39,476 – $84,200 | $78,951 – $168,400 | $52,851 – $84,200 |
| 24% | $84,201 – $160,725 | $168,401 – $321,450 | $84,201 – $160,700 |
| 32% | $160,726 – $204,100 | $321,451 – $408,200 | $160,701 – $204,100 |
| 35% | $204,101 – $510,300 | $408,201 – $612,350 | $204,101 – $510,300 |
| 37% | $510,301+ | $612,351+ | $510,301+ |
2019 Contribution Limits
| Description | 2019 |
| Limit on employee contributions to 401k, 403b, or 457 plan | $19,000 |
| Limit on age 50+ catchup contributions to 401k, 403b, or 457 plan | $6,000 |
| SIMPLE 401k or SIMPLE IRA contributions limit | $13,000 |
| SIMPLE 401k or SIMPLE IRA age 50+ catch up contributions limit | $3,000 |
| Traditional and Roth IRA contribution limit | $6,000 |
| Traditional and Roth IRA age 50+ catchup contribution limit | $1,000 |
| Deductible IRA income(MAGI) limit, active participant in workplace retirement plan, single | $64,000 – $74,000 |
| Deductible IRA income(MAGI) limit, active participant in workplace retirement plan, married filing jointly | $103,000 – $123,000 |
| Deductible IRA income(MAGI) limit, spouse is active participant in workplace retirement plan | $193,000 – $203,000 |
| Roth IRA income(MAGI) limit, single | $122,000 – $137,000 |
| Roth IRA income(MAGI) limit, married filing jointly | $193,000 – $203,000 |
| FSA Contribution Limit | $2,700 |
| HSA Contribution Limit, single coverage | $3,500 |
| HSA Contribution Limit, family coverage | $7,000 |
*MAGI(Modified Adjusted Gross Income)
2019 Qualified Dividend & Long-term capital gains
| Tax Rate | Single | Married Filing Jointly | Heads of Household |
| 0% | $0-$39,375 | $0-$78,750 | $0-$52,750 |
| 15% | $39,376-$434,550 | $78,751-$488,850 | $0-$461,700 |
| 20% | Over $434,550 | Over $488,850 | Over $461,700 |
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