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2010 Federal Tax Brackets

The official IRS tax brackets for tax year 2010, 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 2010, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $373,650 (single).

  • Rates10% · 15% · 25% · 28% · 33% · 35%
  • Std. deduction (single / joint)$5,700 / $11,400
  • Personal exemption$3,650
  • SourceIRS Rev. Proc. 2009-50

Source: IRS Rev. Proc. 2009-50.

$
Federal income tax (2010)
Marginal rate
Effective rate

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

2010 brackets — all filing statuses

Single

Rate2010 taxable income
10%$0 – $8,375
15%$8,376 – $34,000
25%$34,001 – $82,400
28%$82,401 – $171,850
33%$171,851 – $373,650
35%$373,651 and up

Married filing jointly

Rate2010 taxable income
10%$0 – $16,750
15%$16,751 – $68,000
25%$68,001 – $137,300
28%$137,301 – $209,250
33%$209,251 – $373,650
35%$373,651 and up

Head of household

Rate2010 taxable income
10%$0 – $11,950
15%$11,951 – $45,550
25%$45,551 – $117,650
28%$117,651 – $190,550
33%$190,551 – $373,650
35%$373,651 and up

Married filing separately

Rate2010 taxable income
10%$0 – $8,375
15%$8,376 – $34,000
25%$34,001 – $68,650
28%$68,651 – $104,625
33%$104,626 – $186,825
35%$186,826 and up

Standard deduction & exemption

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

Personal exemption: $3,650 per person.

The 2010 brackets in today’s dollars

Adjusted with the CPI-U (2010 annual average → May 2026), a factor of ×1.54. Useful for comparing bracket creep across eras.

Single-filer threshold2010 dollarsToday’s dollars
15% bracket started at$8,376≈ $12,900
25% bracket started at$34,001≈ $52,300
28% bracket started at$82,401≈ $126,600
33% bracket started at$171,851≈ $264,100
35% bracket started at$373,651≈ $574,300

← 2009 bracketsAll years2011 brackets →

Frequently asked questions

What were the federal tax brackets in 2010?

There were 6 rates in 2010: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $373,650.

What was the standard deduction in 2010?

$5,700 for single filers, $11,400 married filing jointly, $8,400 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 2010 brackets now?

Filing or amending a 2010 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. 2009-50 · 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.