{"id":396,"date":"2016-01-23T22:48:35","date_gmt":"2016-01-24T03:48:35","guid":{"rendered":"http:\/\/www.foxassociatescpa.com\/?page_id=396"},"modified":"2020-05-21T12:34:15","modified_gmt":"2020-05-21T16:34:15","slug":"tax-rates","status":"publish","type":"page","link":"https:\/\/www.foxassociatescpa.com\/index.php\/tax-rates\/","title":{"rendered":"Tax Rates"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” custom_padding_last_edited=”on|desktop” admin_label=”Section” _builder_version=”3.22″ parallax=”on” parallax_method=”off” custom_padding_tablet=”50px|0|50px|0″ custom_padding_phone=”” transparent_background=”off” padding_mobile=”off” make_fullwidth=”off” use_custom_width=”off” width_unit=”on”][et_pb_fullwidth_header title=”Tax Rates” background_overlay_color=”rgba(30,115,190,0.6)” content_max_width=”none” admin_label=”Fullwidth Header” _builder_version=”3.16″ title_font_size=”50px” background_color=”rgba(255,255,255,0.74)” background_image=”https:\/\/www.foxassociatescpa.com\/wp-content\/uploads\/2016\/01\/duedate_BG.jpg” background_url=”https:\/\/www.foxassociatescpa.com\/wp-content\/uploads\/2016\/01\/duedate_BG.jpg” button_one_border_radius_hover=”3″ button_two_border_radius_hover=”3″ button_one_letter_spacing_hover=”0″ button_two_letter_spacing_hover=”0″ button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_one_border_radius__hover_enabled=”on” button_one_border_radius__hover=”3″ button_two_border_radius__hover_enabled=”on” button_two_border_radius__hover=”3″ button_one_letter_spacing__hover_enabled=”on” button_one_letter_spacing__hover=”0″ button_two_letter_spacing__hover_enabled=”on” button_two_letter_spacing__hover=”0″ button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”] [\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Section” _builder_version=”3.22″][et_pb_row column_structure=”3_4,1_4″ admin_label=”Row” _builder_version=”3.25″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”][et_pb_column type=”3_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”Text” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid”]<\/p>\n

Current Federal 2020 IRS Tax\u00a0schedule<\/h1>\n

If you have any questions or concerns regarding which category you\u00a0should file, contact us<\/a>\u00a0and we will guide you giving our best advice.<\/p>\n

[\/et_pb_text][et_pb_tabs active_tab_background_color=”#c4c4c4″ inactive_tab_background_color=”#ffffff” admin_label=”Tabs” _builder_version=”4.4.7″ tab_text_color=”#636363″ background_color=”#ffffff” background_size=”initial” background_position=”top_left” background_repeat=”repeat” use_border_color=”off” border_color=”#ffffff” border_style=”solid”][et_pb_tab title=”Single Taxpayers” _builder_version=”3.0.48″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n

2020 Tax Rates<\/b><\/span> – Single Taxpayers – <\/b>Standard Deduction $12,400<\/p>\n<\/td>\n

2019 Rates<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\n

10%<\/p>\n<\/td>\n

\n

0 to $9,875<\/p>\n<\/td>\n<\/tr>\n

\n

12%<\/p>\n<\/td>\n

\n

$9,875 to $40,125<\/p>\n<\/td>\n<\/tr>\n

\n

22%<\/p>\n<\/td>\n

\n

$40,125 to $85,525<\/p>\n<\/td>\n<\/tr>\n

\n

24%<\/p>\n<\/td>\n

\n

$85,525 to $163,300<\/p>\n<\/td>\n<\/tr>\n

\n

32%<\/p>\n<\/td>\n

\n

$163,300 to $207,350<\/p>\n<\/td>\n<\/tr>\n

\n

35%<\/p>\n<\/td>\n

\n

$207,350 to $518,400<\/p>\n<\/td>\n<\/tr>\n

\n

37%<\/p>\n<\/td>\n

\n

Over $518,400<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/et_pb_tab][et_pb_tab title=”Married Jointly & Surviving Spouses” _builder_version=”3.0.48″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

2020 Tax Rates<\/b><\/span> – Married Jointly & Surviving Spouses – <\/b>Standard Deduction $24,800<\/p>\n<\/td>\n<\/tr>\n

\n

10%<\/p>\n<\/td>\n

\n

0 to $19,750<\/p>\n<\/td>\n<\/tr>\n

\n

12%<\/p>\n<\/td>\n

\n

$19,750 to $80,250<\/p>\n<\/td>\n<\/tr>\n

\n

22%<\/p>\n<\/td>\n

\n

$80,250 to $171,050<\/p>\n<\/td>\n<\/tr>\n

\n

24%<\/p>\n<\/td>\n

\n

$171,050 to $326,600<\/p>\n<\/td>\n<\/tr>\n

\n

32%<\/p>\n<\/td>\n

\n

$326,600 to $414,700<\/p>\n<\/td>\n<\/tr>\n

\n

35%<\/p>\n<\/td>\n

\n

$414,700 to $622,050<\/p>\n<\/td>\n<\/tr>\n

\n

37%<\/p>\n<\/td>\n

\n

Over $622,050<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Married Filing Separately” _builder_version=”3.0.48″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

2020 Tax Rates<\/b><\/span> – Married Filing Separately – <\/b>Standard Deduction $12,400<\/p>\n<\/td>\n<\/tr>\n

\n

10%<\/p>\n<\/td>\n

\n

0 to $9,875<\/p>\n<\/td>\n<\/tr>\n

\n

12%<\/p>\n<\/td>\n

\n

$9,875 to $40,125<\/p>\n<\/td>\n<\/tr>\n

\n

22%<\/p>\n<\/td>\n

\n

$40,125 to $85,525<\/p>\n<\/td>\n<\/tr>\n

\n

24%<\/p>\n<\/td>\n

\n

$85,525 to $163,300<\/p>\n<\/td>\n<\/tr>\n

\n

32%<\/p>\n<\/td>\n

\n

$163,300 to $207,350<\/p>\n<\/td>\n<\/tr>\n

\n

35%<\/p>\n<\/td>\n

\n

$207,350 to $311,025<\/p>\n<\/td>\n<\/tr>\n

\n

37%<\/p>\n<\/td>\n

\n

Over $311,025<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Head of Household” _builder_version=”3.0.48″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n
\n

2020 Tax Rates<\/b><\/span> – Head of Household – <\/b>Standard Deduction $18,650<\/p>\n<\/td>\n<\/tr>\n

\n

10%<\/p>\n<\/td>\n

\n

0 to $14,100<\/p>\n<\/td>\n<\/tr>\n

\n

12%<\/p>\n<\/td>\n

\n

$14,100 to $53,700<\/p>\n<\/td>\n<\/tr>\n

\n

22%<\/p>\n<\/td>\n

\n

$53,700 to $85,500<\/p>\n<\/td>\n<\/tr>\n

\n

24%<\/p>\n<\/td>\n

\n

$85,500 to $163,300<\/p>\n<\/td>\n<\/tr>\n

\n

32%<\/p>\n<\/td>\n

\n

$163,300 to $207,350<\/p>\n<\/td>\n<\/tr>\n

\n

35%<\/p>\n<\/td>\n

\n

$207,350 to $518,400<\/p>\n<\/td>\n<\/tr>\n

\n

37%<\/p>\n<\/td>\n

\n

Over $518,400<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Estates & Trusts” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n
\n

2020 Tax Rates<\/b><\/span> – Estates & Trusts<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

10%<\/p>\n<\/td>\n

\n

0 to $2,600<\/p>\n<\/td>\n<\/tr>\n

\n

24%<\/p>\n<\/td>\n

\n

$2,600 to $9,450<\/p>\n<\/td>\n<\/tr>\n

\n

35%<\/p>\n<\/td>\n

\n

$9,450 to $12,950<\/p>\n<\/td>\n<\/tr>\n

\n

37%<\/p>\n<\/td>\n

\n

Over $12,950 <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Social Security” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Social Security<\/span><\/b><\/p>\n<\/td>\n

\n

2020 Tax Rates<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Social Security Tax Rate: Employers<\/p>\n<\/td>\n

\n

6.2%<\/p>\n<\/td>\n<\/tr>\n

\n

Social Security Tax Rate: Employees<\/p>\n<\/td>\n

\n

6.2%<\/p>\n<\/td>\n<\/tr>\n

\n

Social Security Tax Rate: Self-Employed<\/p>\n<\/td>\n

\n

15.3%<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum Taxable Earnings<\/p>\n<\/td>\n

\n

$137,700<\/p>\n<\/td>\n<\/tr>\n

\n

Medicare Base Salary<\/p>\n<\/td>\n

\n

Unlimited<\/p>\n<\/td>\n<\/tr>\n

\n

Medicare Tax Rate: Employers<\/p>\n<\/td>\n

\n

1.45%<\/p>\n<\/td>\n<\/tr>\n

Medicare Tax Rate: Employees<\/td>\n\n

1.45%<\/p>\n<\/td>\n<\/tr>\n

\n

Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers)<\/p>\n<\/td>\n

\n

0.9%<\/p>\n<\/td>\n<\/tr>\n

Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers)<\/td>\n3.8%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Miscellaneous” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Miscellaneous<\/span><\/b><\/p>\n<\/td>\n

\n

2020 Tax Rates<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Business expensing limit: Cap on equipment purchases<\/p>\n<\/td>\n

$2,590,000<\/td>\n<\/tr>\n
\n

Business expensing limit: New and Used Equipment and Software<\/p>\n<\/td>\n

\n

$1,040,000<\/p>\n<\/td>\n<\/tr>\n

\n

Qualified Business Income threshold amount:<\/p>\n<\/td>\n

\n

$163,300 (single and head of household) ;<\/p>\n

$326,600 (married filling joint return)<\/p>\n<\/td>\n<\/tr>\n

Qualified Small Employer Health Reimbursement Arrangement limit:<\/td>\n\n

$5,250 (single coverage); $10,450 (family coverage)<\/p>\n<\/td>\n<\/tr>\n

Prior-year safe harbor for estimated taxes of higher-income<\/td>\n\n

110% of your 2019 tax liability<\/p>\n<\/td>\n<\/tr>\n

\n

Standard mileage rate for business driving<\/p>\n<\/td>\n

\n

57.5 cents<\/p>\n<\/td>\n<\/tr>\n

\n

Standard mileage rate for medical driving<\/p>\n<\/td>\n

\n

17 cents<\/p>\n<\/td>\n<\/tr>\n

Standard mileage rate for moving driving – Members of the Armed Forces on active duty who move because of a permanent change of station<\/td>\n\n

17 cents<\/p>\n<\/td>\n<\/tr>\n

\n

Standard mileage rate for charitable driving<\/p>\n<\/td>\n

\n

14 cents<\/p>\n<\/td>\n<\/tr>\n

\n

Child Tax Credit<\/p>\n<\/td>\n

\n

$2,000<\/p>\n<\/td>\n<\/tr>\n

\n

Unearned income maximum for children under 19 before kiddie tax applies<\/p>\n<\/td>\n

\n

$1,100<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum capital gains tax rate for taxpayers with income up to $40,000 for single filers, $80,000 for married filing jointly<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum capital gains tax rate for taxpayers with income above $40,000 for single filers, $80,000 for married filing jointly<\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum capital gains tax rate for taxpayers with income above $441,450 for single filers, $496,600 for married filing jointly<\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n<\/tr>\n

Capital gains tax rate for unrecaptured Sec.1250 gains<\/td>\n\n

25%<\/p>\n<\/td>\n<\/tr>\n

\n

Capital gains tax rate on collectibles<\/p>\n<\/td>\n

\n

28%<\/p>\n<\/td>\n<\/tr>\n

\n

Maximum contribution for Traditional\/Roth IRA<\/p>\n<\/td>\n

\n

$6000 if under age 50<\/p>\n

$7000 if 50 or older<\/p>\n<\/td>\n<\/tr>\n

Maximum employee contribution to SIMPLE IRA<\/p>\n

\n<\/td>\n

\n

$13,500 if under age 50 <\/p>\n

$16,500 if 50 or older<\/p>\n

\n<\/td>\n<\/tr>\n

\n

Maximum Contribution to SEP IRA<\/p>\n<\/td>\n

\n

25% of eligible compensation up to $57,000<\/p>\n<\/td>\n<\/tr>\n

\n

401(k) maximum employee contribution limit<\/p>\n<\/td>\n

\n

$19,500 if under age 50<\/p>\n

$26,000 if 50 or older<\/p>\n<\/td>\n<\/tr>\n

Estate Tax exemption<\/td>\n$11,580,000<\/td>\n<\/tr>\n
Annual Exclusion for Gifts<\/td>\n\n

$15,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Education” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n
\n

Education<\/span><\/b><\/p>\n<\/td>\n

\n

2020 Tax Rates<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

American Opportunity Credit (Hope)<\/p>\n<\/td>\n

\n

$2,500<\/p>\n<\/td>\n<\/tr>\n

\n

Lifetime Learning Credit<\/p>\n<\/td>\n

\n

$2,000<\/p>\n<\/td>\n<\/tr>\n

\n

Student Loan Interest Deduction<\/p>\n<\/td>\n

\n

$2,500<\/p>\n<\/td>\n<\/tr>\n

\n

Coverdell Education Savings Contribution<\/p>\n<\/td>\n

\n

$2,000<\/p>\n<\/td>\n<\/tr>\n

Source: IRS Revenue Procedure 2019-44<\/span><\/td>\n\n

\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

[\/et_pb_tab][et_pb_tab title=”Standard Meal Rates for Family Child Care Providers for 2020 income tax returns” _builder_version=”4.4.7″ background_size=”initial” background_position=”top_left” background_repeat=”repeat”]<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Standard Meal Rates for Family Child Care Providers for 2020 income tax returns<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Continental U.S.<\/span><\/b><\/p>\n

<\/span><\/b><\/p>\n<\/td>\n

\n

2019-20 Tax Rates (July 1, 2019-June 30, 2020)
<\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

For each breakfast<\/p>\n<\/td>\n

\n

$1.33<\/p>\n<\/td>\n<\/tr>\n

\n

For each lunch or supper<\/p>\n<\/td>\n

\n

$2.49<\/p>\n<\/td>\n<\/tr>\n

\n

For each snack (up to 3 per day for each child)<\/p>\n<\/td>\n

\n

$0.74<\/p>\n<\/td>\n<\/tr>\n

\n

Alaska
<\/span><\/b><\/strong><\/p>\n

<\/span><\/b><\/strong><\/p>\n<\/td>\n

\n

2019-20 Tax Rates (July 1, 2019-June 30, 2020) <\/span><\/b><\/p>\n

\n<\/td>\n<\/tr>\n

\n

For each breakfast<\/p>\n<\/td>\n

\n

$2.12<\/p>\n

\n<\/td>\n<\/tr>\n

\n

For each lunch or supper<\/p>\n<\/td>\n

\n

$4.04<\/p>\n

\n<\/td>\n<\/tr>\n

\n

For each snack (up to 3 per day for each child)<\/p>\n<\/td>\n

\n

$1.20<\/p>\n

\n<\/td>\n<\/tr>\n

\n

Hawaii<\/span><\/b><\/strong><\/p>\n

<\/span><\/b><\/strong><\/p>\n<\/td>\n

2019-20 Tax Rates (July 1, 2019-June 30, 2020)<\/span><\/b><\/td>\n<\/tr>\n
For each breakfast<\/td>\n\u00a0$1.54<\/td>\n<\/tr>\n
For each lunch or supper<\/td>\n$2.92<\/td>\n<\/tr>\n
For each snack (up to 3 per day for each child)<\/td>\n$0.87<\/td>\n<\/tr>\n
Source: Federal Register<\/span> <\/strong><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Current Federal 2020 IRS Tax\u00a0schedule If you have any questions or concerns regarding which category you\u00a0should file, contact us\u00a0and we will guide you giving our best advice. 2020 Tax Rates – Single Taxpayers – Standard Deduction $12,400 2019 Rates 10% 0 to $9,875 12% $9,875 to $40,125 22% $40,125 to $85,525 24% $85,525 to $163,300 […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-396","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/pages\/396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/comments?post=396"}],"version-history":[{"count":34,"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/pages\/396\/revisions"}],"predecessor-version":[{"id":593,"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/pages\/396\/revisions\/593"}],"wp:attachment":[{"href":"https:\/\/www.foxassociatescpa.com\/index.php\/wp-json\/wp\/v2\/media?parent=396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}