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2001 Federal Tax Brackets

The official IRS tax brackets for tax year 2001, frozen as filed — for amended returns, back taxes and research. 5 rates from 15% to 39.1%; standard deduction $4,550 single / $7,600 joint.

In 2001, federal income tax rates were 15%, 27.5%, 30.5%, 35.5%, 39.1%. The top rate applied above $297,350 (single).

  • Rates15% · 27.5% · 30.5% · 35.5% · 39.1%
  • Std. deduction (single / joint)$4,550 / $7,600
  • Personal exemption$2,900
  • SourceIRS Rev. Proc. 2001-13 + EGTRRA blended rates

Source: IRS Rev. Proc. 2001-13 + EGTRRA blended rates.

$
Federal income tax (2001)
Marginal rate
Effective rate

Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.

2001 brackets — all filing statuses

Single

Rate2001 taxable income
15%$0 – $27,050
27.5%$27,051 – $65,550
30.5%$65,551 – $136,750
35.5%$136,751 – $297,350
39.1%$297,351 and up

Married filing jointly

Rate2001 taxable income
15%$0 – $45,200
27.5%$45,201 – $109,250
30.5%$109,251 – $166,500
35.5%$166,501 – $297,350
39.1%$297,351 and up

Head of household

Rate2001 taxable income
15%$0 – $36,250
27.5%$36,251 – $93,650
30.5%$93,651 – $151,650
35.5%$151,651 – $297,350
39.1%$297,351 and up

Married filing separately

Rate2001 taxable income
15%$0 – $22,600
27.5%$22,601 – $54,625
30.5%$54,626 – $83,250
35.5%$83,251 – $148,675
39.1%$148,676 and up

Standard deduction & exemption

Filing statusStandard deduction
Single$4,550
Married filing jointly$7,600
Head of household$6,650
Married filing separately$3,800

Personal exemption: $2,900 per person.

The 2001 brackets in today’s dollars

Adjusted with the CPI-U (2001 annual average → May 2026), a factor of ×1.89. Useful for comparing bracket creep across eras.

Single-filer threshold2001 dollarsToday’s dollars
27.5% bracket started at$27,051≈ $51,200
30.5% bracket started at$65,551≈ $124,000
35.5% bracket started at$136,751≈ $258,800
39.1% bracket started at$297,351≈ $562,700

Note: EGTRRA cut rates mid-2001; these are the blended rates actually used for 2001 returns. The new 10% bracket arrived as the Rate Reduction Credit (the 2001 rebate checks), not in the rate schedule.

← 2000 bracketsAll years2002 brackets →

Frequently asked questions

What were the federal tax brackets in 2001?

There were 5 rates in 2001: 15%, 27.5%, 30.5%, 35.5%, 39.1%. For single filers the top 39.1% rate applied to taxable income over $297,350.

What was the standard deduction in 2001?

$4,550 for single filers, $7,600 married filing jointly, $6,650 head of household; the personal exemption was $2,900.

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 2001 brackets now?

Filing or amending a 2001 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. 2001-13 + EGTRRA blended rates · 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.