2007 Federal Tax Brackets
The official IRS tax brackets for tax year 2007, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,350 single / $10,700 joint.
In 2007, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $349,700 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35%
- Std. deduction (single / joint)$5,350 / $10,700
- Personal exemption$3,400
- SourceTax Foundation historical dataset
Source: Tax Foundation historical dataset.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2007 brackets — all filing statuses
Single
| Rate | 2007 taxable income |
|---|---|
| 10% | $0 – $7,825 |
| 15% | $7,826 – $31,850 |
| 25% | $31,851 – $77,100 |
| 28% | $77,101 – $160,850 |
| 33% | $160,851 – $349,700 |
| 35% | $349,701 and up |
Married filing jointly
| Rate | 2007 taxable income |
|---|---|
| 10% | $0 – $15,650 |
| 15% | $15,651 – $63,700 |
| 25% | $63,701 – $128,500 |
| 28% | $128,501 – $195,850 |
| 33% | $195,851 – $349,700 |
| 35% | $349,701 and up |
Head of household
| Rate | 2007 taxable income |
|---|---|
| 10% | $0 – $11,200 |
| 15% | $11,201 – $42,650 |
| 25% | $42,651 – $110,100 |
| 28% | $110,101 – $178,350 |
| 33% | $178,351 – $349,700 |
| 35% | $349,701 and up |
Married filing separately
| Rate | 2007 taxable income |
|---|---|
| 10% | $0 – $7,825 |
| 15% | $7,826 – $31,850 |
| 25% | $31,851 – $64,250 |
| 28% | $64,251 – $97,925 |
| 33% | $97,926 – $174,850 |
| 35% | $174,851 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $5,350 |
| Married filing jointly | $10,700 |
| Head of household | $7,850 |
| Married filing separately | $5,350 |
Personal exemption: $3,400 per person.
The 2007 brackets in today’s dollars
Adjusted with the CPI-U (2007 annual average → May 2026), a factor of ×1.62. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2007 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $7,826 | ≈ $12,700 |
| 25% bracket started at | $31,851 | ≈ $51,500 |
| 28% bracket started at | $77,101 | ≈ $124,600 |
| 33% bracket started at | $160,851 | ≈ $260,000 |
| 35% bracket started at | $349,701 | ≈ $565,300 |
← 2006 bracketsAll years2008 brackets →
Frequently asked questions
What were the federal tax brackets in 2007?
There were 6 rates in 2007: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $349,700.
What was the standard deduction in 2007?
$5,350 for single filers, $10,700 married filing jointly, $7,850 head of household; the personal exemption was $3,400.
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 2007 brackets now?
Filing or amending a 2007 return, negotiating back taxes for that year, checking an audit figure, or research. Brackets never change retroactively once the year closes.
Sources & methodology
Sources: Tax Foundation historical dataset · 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.