2002 Federal Tax Brackets
The official IRS tax brackets for tax year 2002, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 38.6%; standard deduction $4,700 single / $7,850 joint.
In 2002, federal income tax rates were 10%, 15%, 27%, 30%, 35%, 38.6%. The top rate applied above $307,050 (single).
- Rates10% · 15% · 27% · 30% · 35% · 38.6%
- Std. deduction (single / joint)$4,700 / $7,850
- Personal exemption$3,000
- SourceIRS Rev. Proc. 2001-59
Source: IRS Rev. Proc. 2001-59.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2002 brackets — all filing statuses
Single
| Rate | 2002 taxable income |
|---|---|
| 10% | $0 – $6,000 |
| 15% | $6,001 – $27,950 |
| 27% | $27,951 – $67,700 |
| 30% | $67,701 – $141,250 |
| 35% | $141,251 – $307,050 |
| 38.6% | $307,051 and up |
Married filing jointly
| Rate | 2002 taxable income |
|---|---|
| 10% | $0 – $12,000 |
| 15% | $12,001 – $46,700 |
| 27% | $46,701 – $112,850 |
| 30% | $112,851 – $171,950 |
| 35% | $171,951 – $307,050 |
| 38.6% | $307,051 and up |
Head of household
| Rate | 2002 taxable income |
|---|---|
| 10% | $0 – $10,000 |
| 15% | $10,001 – $37,450 |
| 27% | $37,451 – $96,700 |
| 30% | $96,701 – $156,600 |
| 35% | $156,601 – $307,050 |
| 38.6% | $307,051 and up |
Married filing separately
| Rate | 2002 taxable income |
|---|---|
| 10% | $0 – $6,000 |
| 15% | $6,001 – $23,350 |
| 27% | $23,351 – $56,425 |
| 30% | $56,426 – $85,975 |
| 35% | $85,976 – $153,525 |
| 38.6% | $153,526 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $4,700 |
| Married filing jointly | $7,850 |
| Head of household | $6,900 |
| Married filing separately | $3,925 |
Personal exemption: $3,000 per person.
The 2002 brackets in today’s dollars
Adjusted with the CPI-U (2002 annual average → May 2026), a factor of ×1.86. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2002 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $6,001 | ≈ $11,200 |
| 27% bracket started at | $27,951 | ≈ $52,100 |
| 30% bracket started at | $67,701 | ≈ $126,100 |
| 35% bracket started at | $141,251 | ≈ $263,100 |
| 38.6% bracket started at | $307,051 | ≈ $572,000 |
← 2001 bracketsAll years2003 brackets →
Frequently asked questions
What were the federal tax brackets in 2002?
There were 6 rates in 2002: 10%, 15%, 27%, 30%, 35%, 38.6%. For single filers the top 38.6% rate applied to taxable income over $307,050.
What was the standard deduction in 2002?
$4,700 for single filers, $7,850 married filing jointly, $6,900 head of household; the personal exemption was $3,000.
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 2002 brackets now?
Filing or amending a 2002 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. 2001-59 · 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.