2005 Federal Tax Brackets
The official IRS tax brackets for tax year 2005, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,000 single / $10,000 joint.
In 2005, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $326,450 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35%
- Std. deduction (single / joint)$5,000 / $10,000
- Personal exemption$3,200
- SourceIRS Rev. Proc. 2004-71
Source: IRS Rev. Proc. 2004-71.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2005 brackets — all filing statuses
Single
| Rate | 2005 taxable income |
|---|---|
| 10% | $0 – $7,300 |
| 15% | $7,301 – $29,700 |
| 25% | $29,701 – $71,950 |
| 28% | $71,951 – $150,150 |
| 33% | $150,151 – $326,450 |
| 35% | $326,451 and up |
Married filing jointly
| Rate | 2005 taxable income |
|---|---|
| 10% | $0 – $14,600 |
| 15% | $14,601 – $59,400 |
| 25% | $59,401 – $119,950 |
| 28% | $119,951 – $182,800 |
| 33% | $182,801 – $326,450 |
| 35% | $326,451 and up |
Head of household
| Rate | 2005 taxable income |
|---|---|
| 10% | $0 – $10,450 |
| 15% | $10,451 – $39,800 |
| 25% | $39,801 – $102,800 |
| 28% | $102,801 – $166,450 |
| 33% | $166,451 – $326,450 |
| 35% | $326,451 and up |
Married filing separately
| Rate | 2005 taxable income |
|---|---|
| 10% | $0 – $7,300 |
| 15% | $7,301 – $29,700 |
| 25% | $29,701 – $59,975 |
| 28% | $59,976 – $91,400 |
| 33% | $91,401 – $163,225 |
| 35% | $163,226 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $5,000 |
| Married filing jointly | $10,000 |
| Head of household | $7,300 |
| Married filing separately | $5,000 |
Personal exemption: $3,200 per person.
The 2005 brackets in today’s dollars
Adjusted with the CPI-U (2005 annual average → May 2026), a factor of ×1.72. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2005 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $7,301 | ≈ $12,500 |
| 25% bracket started at | $29,701 | ≈ $51,000 |
| 28% bracket started at | $71,951 | ≈ $123,500 |
| 33% bracket started at | $150,151 | ≈ $257,700 |
| 35% bracket started at | $326,451 | ≈ $560,200 |
← 2004 bracketsAll years2006 brackets →
Frequently asked questions
What were the federal tax brackets in 2005?
There were 6 rates in 2005: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $326,450.
What was the standard deduction in 2005?
$5,000 for single filers, $10,000 married filing jointly, $7,300 head of household; the personal exemption was $3,200.
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 2005 brackets now?
Filing or amending a 2005 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. 2004-71 · 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.