2014 Federal Tax Brackets
The official IRS tax brackets for tax year 2014, frozen as filed — for amended returns, back taxes and research. 7 rates from 10% to 39.6%; standard deduction $6,200 single / $12,400 joint.
In 2014, federal income tax rates were 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. The top rate applied above $406,750 (single).
- Rates10% · 15% · 25% · 28% · 33% · 35% · 39.6%
- Std. deduction (single / joint)$6,200 / $12,400
- Personal exemption$3,950
- SourceIRS Rev. Proc. 2013-35
Source: IRS Rev. Proc. 2013-35.
Enter taxable income (after deductions). Ordinary-income brackets only — capital gains, credits, AMT and phase-outs are separate.
2014 brackets — all filing statuses
Single
| Rate | 2014 taxable income |
|---|---|
| 10% | $0 – $9,075 |
| 15% | $9,076 – $36,900 |
| 25% | $36,901 – $89,350 |
| 28% | $89,351 – $186,350 |
| 33% | $186,351 – $405,100 |
| 35% | $405,101 – $406,750 |
| 39.6% | $406,751 and up |
Married filing jointly
| Rate | 2014 taxable income |
|---|---|
| 10% | $0 – $18,150 |
| 15% | $18,151 – $73,800 |
| 25% | $73,801 – $148,850 |
| 28% | $148,851 – $226,850 |
| 33% | $226,851 – $405,100 |
| 35% | $405,101 – $457,600 |
| 39.6% | $457,601 and up |
Head of household
| Rate | 2014 taxable income |
|---|---|
| 10% | $0 – $12,950 |
| 15% | $12,951 – $49,400 |
| 25% | $49,401 – $127,550 |
| 28% | $127,551 – $206,600 |
| 33% | $206,601 – $405,100 |
| 35% | $405,101 – $432,200 |
| 39.6% | $432,201 and up |
Married filing separately
| Rate | 2014 taxable income |
|---|---|
| 10% | $0 – $9,075 |
| 15% | $9,076 – $36,900 |
| 25% | $36,901 – $74,425 |
| 28% | $74,426 – $113,425 |
| 33% | $113,426 – $202,550 |
| 35% | $202,551 – $228,800 |
| 39.6% | $228,801 and up |
Standard deduction & exemption
| Filing status | Standard deduction |
|---|---|
| Single | $6,200 |
| Married filing jointly | $12,400 |
| Head of household | $9,100 |
| Married filing separately | $6,200 |
Personal exemption: $3,950 per person.
The 2014 brackets in today’s dollars
Adjusted with the CPI-U (2014 annual average → May 2026), a factor of ×1.42. Useful for comparing bracket creep across eras.
| Single-filer threshold | 2014 dollars | Today’s dollars |
|---|---|---|
| 15% bracket started at | $9,076 | ≈ $12,800 |
| 25% bracket started at | $36,901 | ≈ $52,200 |
| 28% bracket started at | $89,351 | ≈ $126,500 |
| 33% bracket started at | $186,351 | ≈ $263,800 |
| 35% bracket started at | $405,101 | ≈ $573,500 |
| 39.6% bracket started at | $406,751 | ≈ $575,800 |
← 2013 bracketsAll years2015 brackets →
Frequently asked questions
What were the federal tax brackets in 2014?
There were 7 rates in 2014: 10%, 15%, 25%, 28%, 33%, 35%, 39.6%. For single filers the top 39.6% rate applied to taxable income over $406,750.
What was the standard deduction in 2014?
$6,200 for single filers, $12,400 married filing jointly, $9,100 head of household; the personal exemption was $3,950.
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 2014 brackets now?
Filing or amending a 2014 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. 2013-35 · 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.