2012 Federal Tax Brackets
The official IRS tax brackets for tax year 2012, frozen as filed — for amended returns, back taxes and research. 6 rates from 10% to 35%; standard deduction $5,950 single / $11,900 joint.
In 2012, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%. The top rate applied above $388,350 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35%
- Std. deduction (single / joint)$5,950 / $11,900
- Personal exemption$3,800
- 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.
2012 brackets — all filing statuses
Single
| Rate | 2012 taxable income |
|---|---|
| 10% | $0 – $8,700 |
| 15% | $8,701 – $35,350 |
| 25% | $35,351 – $85,650 |
| 28% | $85,651 – $178,650 |
| 33% | $178,651 – $388,350 |
| 35% | $388,351 and up |
Married filing jointly
| Rate | 2012 taxable income |
|---|---|
| 10% | $0 – $17,400 |
| 15% | $17,401 – $70,700 |
| 25% | $70,701 – $142,700 |
| 28% | $142,701 – $217,450 |
| 33% | $217,451 – $388,350 |
| 35% | $388,351 and up |
Head of household
| Rate | 2012 taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 15% | $12,401 – $47,350 |
| 25% | $47,351 – $122,300 |
| 28% | $122,301 – $198,050 |
| 33% | $198,051 – $388,350 |
| 35% | $388,351 and up |
Married filing separately
| Rate | 2012 taxable income |
|---|---|
| 10% | $0 – $8,700 |
| 15% | $8,701 – $35,350 |
| 25% | $35,351 – $71,350 |
| 28% | $71,351 – $108,725 |
| 33% | $108,726 – $194,175 |
| 35% | $194,176 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $5,950 |
| Married filing jointly | $11,900 |
| Head of household | $8,700 |
| Married filing separately | $5,950 |
Personal exemption: $3,800 per person.
The 2012 brackets in today’s dollars
Adjusted with the CPI-U (2012 annual average → May 2026), a factor of ×1.46. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2012 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $8,701 | ≈ $12,700 |
| 25% bracket started at | $35,351 | ≈ $51,600 |
| 28% bracket started at | $85,651 | ≈ $125,000 |
| 33% bracket started at | $178,651 | ≈ $260,800 |
| 35% bracket started at | $388,351 | ≈ $566,800 |
← 2011 bracketsAll years2013 brackets →
Frequently asked questions
What were the federal tax brackets in 2012?
There were 6 rates in 2012: 10%, 15%, 25%, 28%, 33%, 35%. For single filers the top 35% rate applied to taxable income over $388,350.
What was the standard deduction in 2012?
$5,950 for single filers, $11,900 married filing jointly, $8,700 head of household; the personal exemption was $3,800.
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 2012 brackets now?
Filing or amending a 2012 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.