2004 Federal Tax Brackets
The official IRS tax brackets for tax year 2004, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $4,850 single / $9,700 joint.
In 2004, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $319,100 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35%
- Std. deduction (single / joint)$4,850 / $9,700
- Personal exemption$3,100
- SourceIRS Rev. Proc. 2003-85
Source: IRS Rev. Proc. 2003-85.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2004 brackets — all filing statuses
Single
| Rate | 2004 taxable income |
|---|---|
| 10% | $0 – $7,150 |
| 15% | $7,151 – $29,050 |
| 25% | $29,051 – $70,350 |
| 28% | $70,351 – $146,750 |
| 33% | $146,751 – $319,100 |
| 35% | $319,101 and up |
Married filing jointly
| Rate | 2004 taxable income |
|---|---|
| 10% | $0 – $14,300 |
| 15% | $14,301 – $58,100 |
| 25% | $58,101 – $117,250 |
| 28% | $117,251 – $178,650 |
| 33% | $178,651 – $319,100 |
| 35% | $319,101 and up |
Head of household
| Rate | 2004 taxable income |
|---|---|
| 10% | $0 – $10,200 |
| 15% | $10,201 – $38,900 |
| 25% | $38,901 – $100,500 |
| 28% | $100,501 – $162,700 |
| 33% | $162,701 – $319,100 |
| 35% | $319,101 and up |
Married filing separately
| Rate | 2004 taxable income |
|---|---|
| 10% | $0 – $7,150 |
| 15% | $7,151 – $29,050 |
| 25% | $29,051 – $58,625 |
| 28% | $58,626 – $89,325 |
| 33% | $89,326 – $159,550 |
| 35% | $159,551 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $4,850 |
| Married filing jointly | $9,700 |
| Head of household | $7,150 |
| Married filing separately | $4,850 |
Personal exemption: $3,100 per person.
The 2004 brackets in today’s dollars
Adjusted with the CPI-U (2004 annual average → May 2026), a factor of ×1.77. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2004 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $7,151 | ≈ $12,700 |
| 25% bracket started at | $29,051 | ≈ $51,500 |
| 28% bracket started at | $70,351 | ≈ $124,800 |
| 33% bracket started at | $146,751 | ≈ $260,300 |
| 35% bracket started at | $319,101 | ≈ $566,100 |
← 2003 bracketsAll years2005 brackets →
Frequently asked questions
What were the federal tax brackets in 2004?
There were 6 rates in 2004: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $319,100.
What was the standard deduction in 2004?
$4,850 for single filers, $9,700 married filing jointly, $7,150 head of household; the personal exemption was $3,100.
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 2004 brackets now?
Filing or amending a 2004 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. 2003-85 · 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.