Table 3.4.

All Returns: Tax Classified by Both the Marginal Rate and Each
Rate at Which Tax Was Computed, by Filing Status, Tax Year 2020 (Filing Year 2021)
(All figures are estimates based on samples—money amounts are in thousands of dollars)

Filing status and tax rate classes

All returns

All tax rates

0 percent
0 percent (capital gains)

10 percent
10 percent (Form 8814)
12 percent

15 percent (capital gains)

20 percent (capital gains)

22 percent

24 percent
25 percent (capital gains)

28 percent (capital gains)

32 percent

35 percent
37 percent

Form 8615
Returns of married persons filing jointly and returns of surviving spouses

All tax rates

0 percent
0 percent (capital gains)

10 percent

10 percent (Form 8814)

12 percent
15 percent (capital gains)

20 percent (capital gains)

22 percent
24 percent
25 percent (capital gains)

28 percent (capital gains)

32 percent
35 percent
37 percent

Form 8615
Returns of married persons filing separately

All tax rates

0 percent
0 percent (capital gains)
10 percent

10 percent (Form 8814)

 12 percent
15 percent (capital gains)
20 percent (capital gains)

22 percent

24 percent
25 percent (capital gains)

28 percent (capital gains)

32 percent

35 percent
37 percent
Form 8615

Returns of heads of households

All tax rates

0 percent
0 percent (capital gains)
10 percent

10 percent (Form 8814)

12 percent

15 percent (capital gains)

20 percent (capital gains)

22 percent

24 percent

25 percent (capital gains)

28 percent (capital gains)

32 percent

35 percent

37 percent

Form 8615
Returns of single persons

All tax rates

0 percent
0 percent (capital gains)

10 percent
10 percent (Form 8814)

12 percent
15 percent (capital gains)

20 percent (capital gains)

22 percent

24 percent
25 percent (capital gains)
28 percent (capital gains)

32 percent
35 percent
37 percent

Form 8615

* Estimate should be used with caution because of the small number of sample returns on which it is based.

** Data combined to avoid disclosure of information for specific taxpayers.

[1] See section 4 for the definition of modified taxable income.

https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-complete-report-publication-1304#_sec4
[2] Percentage not computed.

[3] Less than 0.05 percent.

NOTE: Detail may not add to totals because of rounding.

For reference:
Form 8615, Tax for Certain Children Who Have Unearned Income
Form 8814, Parents' Election To Report Child's Interest and Dividends

SOURCE: IRS, Statistics of Income Division, Publication 1304, November 2022

 Classified by the h
Modified taxable income [1] Tax generated
Adjusted
Number of
gross income
returns At all rates At marginal rate At all rates
less deficit

(1) (2) (3) (4) (5)

164,358,792 12,591,788,823 9,813,273,142 3,747,576,308 1,822,851,263

36,945,504 16,823,528 0 0 0
899,142 28,596,144 9,553,110 9,553,110 0

26,205,803 642,370,117 182,100,394 170,047,057 17,006,867

1,671 -1,489,546 2,476 1,820 182
54,921,617 2,870,670,883 1,837,325,705 1,050,451,834 202,592,069

1,664,289 225,269,481 177,299,611 75,473,042 18,612,754

70,908 264,540,820 222,875,073 189,526,548 42,318,998

29,918,241 3,330,764,066 2,689,922,195 759,436,575 394,862,991

9,616,075 2,001,409,541 1,747,431,787 394,027,420 324,022,017

26,975 30,125,421 28,542,044 3,943,266 5,763,151

1,079 4,529,750 4,087,145 1,487,355 932,942

1,294,338 453,363,549 411,050,253 39,215,492 87,227,887

1,482,228 729,484,317 671,271,491 127,821,950 165,964,995

922,362 1,988,135,943 1,826,321,830 921,757,559 562,459,695

388,560 7,194,810 5,490,028 4,833,280 1,086,715

55,322,922 7,958,822,513 6,507,984,049 2,437,146,731 1,266,318,379

6,835,945 -80,060,155 0 0 0
279,691 14,069,556 4,758,828 4,758,828 0

6,410,717 240,644,873 70,873,316 63,193,465 6,320,305

1,200 -1,251,029 1,965 1,324 133

19,291,794 1,482,326,080 965,365,734 569,233,485 106,409,872

867,793 146,167,940 115,056,507 45,658,223 12,051,175

47,544 188,300,683 160,242,374 136,644,099 30,405,842

14,468,916 2,167,808,184 1,758,427,605 507,031,048 259,677,869
4,871,663 1,354,718,934 1,187,038,457 268,777,762 221,170,632
15,262 20,969,436 19,866,962 2,626,115 4,024,300

664 3,415,823 3,112,875 985,073 699,375

733,556 330,857,501 300,797,195 28,733,820 63,963,662
760,485 470,344,955 432,593,331 64,305,434 105,005,320
737,692 1,620,509,731 1,489,848,901 745,198,055 456,589,895

0 0 0 0 0

3,919,416 284,821,171 241,663,389 105,405,331 48,422,085

585,865 -12,628,229 0 0 0
11,610 386,738 176,350 176,350 0
** 357,671 ** 6,435,762 ** 1,805,880 ** 1,706,229 ** 170,647

** ** ** ** **
 1,433,650 54,924,848 36,063,074 21,746,260 4,025,354
36,798 3,088,972 2,426,307 956,308 242,250
3,184 19,479,121 15,539,542 14,749,443 3,052,027

997,464 72,795,660 59,102,149 17,354,543 8,710,845

384,057 50,574,866 44,556,972 10,380,057 8,335,170

304 689,433 636,979 93,238 130,958

* 13 * 280,116 * 217,683 * 59,679 * 48,395

36,433 7,735,751 7,048,275 566,581 1,492,690

34,827 10,556,711 9,852,698 1,328,596 2,373,036

37,539 70,501,421 64,237,480 36,288,047 19,840,714
0 0 0 0 0

21,463,538 967,308,172 592,802,938 243,220,623 92,115,301

4,879,676 46,145,787 0 0 0
24,530 685,814 194,743 194,743 0
6,069,688 157,782,835 42,801,330 42,484,101 4,248,724

* 468 * -29,747 * 507 * 492 * 49

7,692,151 369,788,270 222,066,074 112,879,618 24,391,421

42,986 4,993,389 3,871,559 1,568,665 395,118

2,113 5,877,908 5,348,105 4,357,401 1,005,803

1,629,245 143,642,588 110,378,560 20,708,064 14,942,901

860,147 118,085,372 98,317,636 21,987,972 17,043,265

589 573,523 534,474 89,469 107,899

* 60 * 130,062 * 127,415 * 82,148 * 31,906

104,141 22,558,126 19,946,947 2,022,871 4,119,169

129,713 46,321,607 42,169,889 12,296,628 10,809,530

28,031 50,752,639 47,045,700 24,548,452 15,019,515

0 0 0 0 0

83,652,916 3,380,836,968 2,470,822,767 961,803,623 415,995,498

24,644,018 63,366,125 0 0 0
583,311 13,454,036 4,423,189 4,423,189 0

** 13,367,731 ** 237,297,876 ** 66,619,872 ** 62,663,265 ** 6,267,191

** ** ** ** **

26,504,021 963,631,684 613,830,823 346,592,471 67,765,422

716,712 71,019,180 55,945,238 27,289,846 5,924,212

18,066 50,883,108 41,745,052 33,775,605 7,855,326

12,822,617 946,517,635 762,013,882 214,342,921 111,531,376

3,500,208 478,030,368 417,518,722 92,881,629 77,472,949

10,820 7,893,029 7,503,629 1,134,443 1,499,995
342 703,749 629,173 360,455 153,266

420,207 92,212,172 83,257,836 7,892,220 17,652,366

557,203 202,261,044 186,655,572 49,891,292 47,777,110
119,100 246,372,152 225,189,749 115,723,005 71,009,571

388,560 7,194,810 5,490,028 4,833,280 1,086,715

 Classified by the highest marginal rate at which tax was computed
Tax generated Income tax after credits Alternative
As a percentage of minimum tax

At marginal rate Total Adjusted gross Modified Number of

income less deficit taxable income [1] returns

(6) (7) (8) (9) (10)

854,704,375 1,675,331,743 13.3 17.1 156,549

0 150,949 0.9 [2] 5,632

0 21,239 0.1 0.2 297

17,004,706 6,933,501 1.1 3.8 357

182 199 [3] 8.0 *9
126,054,220 143,585,369 5.0 7.8 1,824

11,320,956 17,013,188 7.6 9.6 2,368

37,905,310 41,367,377 15.6 18.6 24,504

167,076,047 353,724,102 10.6 13.1 22,925

94,566,581 310,263,257 15.5 17.8 35,089

985,817 5,763,608 19.1 20.2 5,957

416,459 944,488 20.9 23.1 977

12,548,957 84,996,622 18.7 20.7 17,488

44,737,683 163,047,984 22.4 24.3 27,046

341,050,297 546,465,373 27.5 29.9 12,068

1,037,160 1,054,488 14.7 19.2 *8

593,215,898 1,168,450,573 14.7 18.0 101,426

0 109,208 -0.1 [2] 3,965

0 15,865 0.1 0.3 235

6,319,347 2,757,447 1.1 3.9 ** 167

133 162 [3] 8.2 **

68,308,018 72,999,634 4.9 7.6 1,769

6,848,733 10,893,981 7.5 9.5 1,317

27,328,820 29,712,318 15.8 18.5 13,813

111,546,831 226,666,986 10.5 12.9 14,840
64,506,663 210,355,610 15.5 17.7 24,849
656,529 4,016,818 19.2 20.2 3,721

275,820 719,496 21.1 23.1 582

9,194,822 62,327,905 18.8 20.7 12,204
22,506,902 103,249,470 22.0 23.9 15,227
275,723,280 444,625,673 27.4 29.8 8,737

0 0 0.0 0.0 0

26,295,634 44,410,502 15.6 18.4 6,300

0 8,808 -0.1 [2] 120
0 0 0.0 0.0 0
** 170,623 ** 113,585 ** 1.8 ** 6.7 0

** ** [2] [2] 0
 2,609,551 3,186,810 5.8 8.8 0
143,446 224,332 7.3 9.2 * 20
2,949,889 2,941,897 15.1 18.9 1,043

3,817,999 7,631,308 10.5 12.9 936

2,491,214 7,919,330 15.7 17.8 1,162

23,310 129,582 18.8 20.3 190

* 16,710 * 32,637 * 11.7 * 15.0 * 10

181,306 1,363,543 17.6 19.3 342

465,009 2,220,352 21.0 22.5 743

13,426,577 18,638,318 26.4 29.0 1,734
0 0 0.0 0.0 0

42,813,114 65,122,349 6.7 11.0 5,973

0 2,543 [3] [2] ** 130

0 5,208 0.8 2.7 **
4,248,410 165,080 0.1 0.4 **

* 49 0 0.0 0.0 **

13,545,554 8,583,109 2.3 3.9 **

235,300 315,776 6.3 8.2 * 148

871,480 1,005,608 17.1 18.8 1,036

4,555,774 11,170,921 7.8 10.1 586

5,277,113 15,125,399 12.8 15.4 746

22,367 108,470 18.9 20.3 114

* 23,001 * 32,967 * 25.3 * 25.9 * 52

647,319 3,848,324 17.1 19.3 1,357

4,303,820 10,604,709 22.9 25.1 1,491

9,082,927 14,154,236 27.9 30.1 313

0 0 0.0 0.0 0

192,379,727 397,348,320 11.8 16.1 42,850

0 30,390 [3] [2] ** 1,732

0 166 [3] [2] **

** 6,266,326 ** 3,897,425 ** 1.6 ** 6.2 **

** ** [2] [2] **

41,591,097 58,815,816 6.1 9.6 **

4,093,477 5,579,099 7.9 10.0 883

6,755,121 7,707,555 15.1 18.5 8,612

47,155,443 108,254,887 11.4 14.2 6,562

22,291,591 76,862,918 16.1 18.4 8,332

283,611 1,508,737 19.1 20.1 1,933
100,927 159,389 22.6 25.3 333

2,525,510 17,456,851 18.9 21.0 3,585

17,461,952 46,973,453 23.2 25.2 9,585
42,817,512 69,047,145 28.0 30.7 1,284

1,037,160 1,054,488 14.7 19.2 *8