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2009 Federal Tax Brackets

The official IRS tax brackets for tax year 2009, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,700 single / $11,400 joint.

In 2009, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $372,950 (single).

  • Rates10% · 15% · 25% · 28% · 33% · 35%
  • Std. deduction (single / joint)$5,700 / $11,400
  • Personal exemption$3,650
  • SourceTax Foundation historical dataset

Source: Tax Foundation historical dataset.

$
Federal income tax (2009)
Marginal rate
Effective rate

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

2009 brackets — all filing statuses

Single

Rate2009 taxable income
10%$0 – $8,350
15%$8,351 – $33,950
25%$33,951 – $82,250
28%$82,251 – $171,550
33%$171,551 – $372,950
35%$372,951 and up

Married filing jointly

Rate2009 taxable income
10%$0 – $16,700
15%$16,701 – $67,900
25%$67,901 – $137,050
28%$137,051 – $208,850
33%$208,851 – $372,950
35%$372,951 and up

Head of household

Rate2009 taxable income
10%$0 – $11,950
15%$11,951 – $45,500
25%$45,501 – $117,450
28%$117,451 – $190,200
33%$190,201 – $372,950
35%$372,951 and up

Married filing separately

Rate2009 taxable income
10%$0 – $8,350
15%$8,351 – $33,950
25%$33,951 – $68,525
28%$68,526 – $104,425
33%$104,426 – $186,475
35%$186,476 and up

Standard deduction & exemption

Filing statusStandard deduction
Single$5,700
Married filing jointly$11,400
Head of household$8,350
Married filing separately$5,700

Personal exemption: $3,650 per person.

The 2009 brackets in today’s dollars

Adjusted with the CPI-U (2009 annual average → May 2026), a factor of ×1.56. Useful for comparing bracket creep across eras.

Single-filer threshold2009 dollarsToday’s dollars
15% bracket started at$8,351≈ $13,000
25% bracket started at$33,951≈ $53,000
28% bracket started at$82,251≈ $128,500
33% bracket started at$171,551≈ $268,000
35% bracket started at$372,951≈ $582,600

← 2008 bracketsAll years2010 brackets →

Frequently asked questions

What were the federal tax brackets in 2009?

There were 6 rates in 2009: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $372,950.

What was the standard deduction in 2009?

$5,700 for single filers, $11,400 married filing jointly, $8,350 head of household; the personal exemption was $3,650.

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 2009 brackets now?

Filing or amending a 2009 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.