2000 Federal Tax Brackets
The official IRS tax brackets for tax year 2000, frozen as filed — for amended returns, back taxes and research. 5 rates from 15% to 39.6%; standard deduction $4,400 single / $7,350 joint.
In 2000, federal income tax rates were 15%, 28%, 31%, 36%, 39.6%. The top rate applied above $288,350 (single).
- Rates15% · 28% · 31% · 36% · 39.6%
- Std. deduction (single / joint)$4,400 / $7,350
- Personal exemption$2,800
- SourceIRS Rev. Proc. 99-42
Source: IRS Rev. Proc. 99-42.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2000 brackets — all filing statuses
Single
| Rate | 2000 taxable income |
|---|---|
| 15% | $0 – $26,250 |
| 28% | $26,251 – $63,550 |
| 31% | $63,551 – $132,600 |
| 36% | $132,601 – $288,350 |
| 39.6% | $288,351 and up |
Married filing jointly
| Rate | 2000 taxable income |
|---|---|
| 15% | $0 – $43,850 |
| 28% | $43,851 – $105,950 |
| 31% | $105,951 – $161,450 |
| 36% | $161,451 – $288,350 |
| 39.6% | $288,351 and up |
Head of household
| Rate | 2000 taxable income |
|---|---|
| 15% | $0 – $35,150 |
| 28% | $35,151 – $90,800 |
| 31% | $90,801 – $147,050 |
| 36% | $147,051 – $288,350 |
| 39.6% | $288,351 and up |
Married filing separately
| Rate | 2000 taxable income |
|---|---|
| 15% | $0 – $21,925 |
| 28% | $21,926 – $52,975 |
| 31% | $52,976 – $80,725 |
| 36% | $80,726 – $144,175 |
| 39.6% | $144,176 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $4,400 |
| Married filing jointly | $7,350 |
| Head of household | $6,450 |
| Married filing separately | $3,675 |
Personal exemption: $2,800 per person.
The 2000 brackets in today’s dollars
Adjusted with the CPI-U (2000 annual average → May 2026), a factor of ×1.95. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2000 dollars | Today’s dollars |
|---|---|---|
| 28% bracket started at | $26,251 | ≈ $51,100 |
| 31% bracket started at | $63,551 | ≈ $123,700 |
| 36% bracket started at | $132,601 | ≈ $258,100 |
| 39.6% bracket started at | $288,351 | ≈ $561,200 |
Frequently asked questions
What were the federal tax brackets in 2000?
There were 5 rates in 2000: 15%, 28%, 31%, 36%, 39.6%. For single filers the top 39.6% rate applied to taxable income over $288,350.
What was the standard deduction in 2000?
$4,400 for single filers, $7,350 married filing jointly, $6,450 head of household; the personal exemption was $2,800.
Marginal vs. effective rate — what's the difference?
Your marginal rate is the tax on your last dollar (your bracket). Your effective rate is total tax divided by taxable income — always lower, because earlier dollars fill the lower brackets first. The calculator above shows both.
Why would I need 2000 brackets now?
Filing or amending a 2000 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: IRS Rev. Proc. 99-42 · All years: Tax Foundation historical brackets.
Figures transcribed from the primary source listed and cross-checked against the Tax Foundation and Tax Policy Center datasets. Not tax advice.