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Tax Rates

2017 Tax Rates – Single Taxpayers – Standard Deduction $6,350

2016 Rates


  • 10%
  • 0 to $9,325

  • 15%
  • $9,325 to $37,950

  • 25%
  • $37,950 to $91,900

  • 28%
  • $91,900 to $191,650

  • 33%
  • $191,650 to $416,700

  • 35%
  • $416,700 to $418,400

  • 39.6%
  • Over $418,400

2017 Tax Rates – Married Jointly & Surviving Spouses – Standard Deduction $12,700


  • 10%
  • 0 to $18,650

  • 15%
  • $18,650 to $75,900

  • 25%
  • $75,900 to $153,100

  • 28%
  • $153,100 to $233,350

  • 33%
  • $233,350 to $416,700

  • 35%
  • $416,700 to $470,700

  • 39.6%
  • Over $470,700

2017 Tax Rates – Married Filing Separately – Standard Deduction $6,350


  • 10%
  • 0 to $9,325

  • 15%
  • $9,325 to $37,950

  • 25%
  • $37,950 to $76,550

  • 28%
  • $76,550 to $116,675

  • 33%
  • $116,675 to $208,350

  • 35%
  • $208,350 to $235,350

  • 39.6%
  • Over $235,350

2017 Tax Rates – Head of Household – Standard Deduction $9,350


  • 10%
  • 0 to $13,350

  • 15%
  • $13,350 to $50,800

  • 25%
  • $50,800 to $131,200

  • 28%
  • $131,200 to $212,500

  • 33%
  • $212,500 to $416,700

  • 35%
  • $416,700 to $444,500

  • 39.6%
  • Over $444,500

2017 Tax Rates – Estates & Trusts


  • 15%
  • 0 to $2,550

  • 25%
  • $2,550 to $6,000

  • 28%
  • $6,000 to $9,150

  • 33%
  • $9,150 to $12,500

  • 39.6%
  • Over $12,500

  • Social Security
  • 2017 Tax Rates

  • Social Security Tax Rate: Employers
  • 6.2%

  • Social Security Tax Rate: Employees
  • 6.2%

  • Social Security Tax Rate: Self-Employed
  • 15.3%

  • Maximum Taxable Earnings
  • $127,200

  • Medicare Base Salary
  • Unlimited

  • Medicare Tax Rate
  • 1.45%

  • Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers)
  • 0.9%

  • Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers)
  • 3.8%

  • Miscellaneous
  • 2017 Tax Rates

  • Personal Exemption
  • $4,050

  • Business expensing limit: Cap on equipment purchases
  • $2,030,000

  • Business expensing limit: New and Used Equipment and Software
  • $510,000

  • Prior-year safe harbor for estimated taxes of higher-income
  • 110% of your 2017 tax liability

  • Standard mileage rate for business driving
  • 53.5 cents

  • Standard mileage rate for medical/moving driving
  • 17 cents

  • Standard mileage rate for charitable driving
  • 14 cents

  • Child Tax Credit
  • $1,000

  • Unearned income maximum for children under 19 before kiddie tax applies
  • $1,050

  • Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket
  • 0%

  • Maximum capital gains tax rate for taxpayers above the 15% bracket but below the 39.6% bracket
  • 15%

  • Maximum capital gains tax rate for taxpayers in the 39.6% bracket
  • 20%

  • Capital gains tax rate for unrecaptured Sec. 1250 gains
  • 25%

  • Capital gains tax rate on collectibles
  • 28%

  • Maximum contribution for Traditional/Roth IRA
  • $5,500 if under age 50
    $6,500 if 50 or older

  • Maximum employee contribution to SIMPLE IRA
  • $12,500 if under age 50
    $15,500 if 50 or older

  • Maximum Contribution to SEP IRA
  • 25% of eligible compensation
    up to $54,000

  • 401(k) maximum employee contribution limit
  • $18,000 if under age 50
    $24,000 if 50 or older

  • Estate tax exemption
  • $5,490,000

  • Annual Exclusion for Gifts
  • $14,000

  • Education
  • 2017 Tax Rates

  • American Opportunity Credit (Hope)
  • $2,500

  • Lifetime Learning Credit
  • $2,000

  • Student Loan Interest Deduction
  • $2,500

  • Coverdell Education Savings Contribution
  • $2,000

Standard Meal Rates for Family Child Care Providers for 2017 income tax returns


  • Continental U.S.

  • 2016-17 Tax Rates

  • >For each breakfast
  • $1.31

  • For each lunch or supper
  • $2.46

  • For each snack (up to 3 per day for each child)
  • $0.73

  • Alaska
  • 2016-17 Tax Rates

  • For each breakfast
  • $2.09

  • For each lunch or supper
  • $3.99

  • For each snack (up to 3 per day for each child)
  • $1.19

  • Hawaii
  • 2016-17 Tax Rates

  • For each breakfast
  • $1.53

  • For each lunch or supper
  • $2.88

  • For each snack (up to 3 per day for each child)
  • $0.86

Tax Due Dates

March 2017

March 1

Farmers and Fishermen – File your 2016 income tax return (Form 1040) and pay any tax due. However, you have until April 18 to file if you paid your 2016 estimated tax by January 17, 2017.

March 10

Employees who work for tips. – If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.

March 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in February.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in February.

Partnerships – File a 2016 calendar year income tax return (Form 1065). Provide each partner with a copy of their Schedule K-1 (form 1065-B) or substitute Schedule K-1. To request an automatic 6­month extension of time to file the return, file Form 7004. Then file the return and provide each partner with a copy of their final or amended (if required) Schedule K­1 (Form 1065) by September 15.

S Corporations – File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S), Shareholder’s Share of Income, Credits, Deductions, etc., or a substitute Schedule K-1. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

Electing large partnerships – Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner’s Share of Income (Loss) From an Electing Large Partnership. The due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

S corporation election – File Form 2553, Election by a Small Business Corporation, to choose to be treated as an S corporation beginning with calendar year 2017. If Form 2553 is filed late, S treatment will begin with calendar year 2018.

March 31

Electronic Filing of Forms – File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, see February 28. The due date for giving the recipient these forms generally remains January 31.

Electronic Filing of Form W-2G – File copies of all the Form W-2G (Certain Gambling Winnings) you issued for 2016. This due date applies only if you electronically file. Otherwise, see February 28. The due date for giving the recipient these forms remains January 31.

Electronic Filing of Forms 8027 – File copies of all the Forms 8027 you issued for 2016. This due date applies only if you electronically file. Otherwise, see February 28.

Electronic Filing of Forms 1094-C and 1095-C and Forms 1094-B and 1094-B – If you’re an applicable Large Employer, file electronic forms 1094-C and 1095-C with the IRS. For all other providers of essential minimum coverage, file electronic Forms 1094-B and 1095-B with the IRS. Otherwise, see February 28

April 2017

April 10

Employees – who work for tips. If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.

April 18

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in March.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in March.

Individuals – File an income tax return for 2016 (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. Then file Form 1040, 1040A, or 1040EZ by October 16.

Household Employers – If you paid cash wages of $2,000 or more in 2016 to a household employee, file Schedule H (Form 1040) with your income tax return and report any employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2015 or 2016 to household employees.

Individuals – If you are not paying your 2017 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2017 estimated tax. Use Form 1040-ES.

Corporations – File a 2016 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe in taxes.

Corporations – Deposit the first installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

May 2017

May 01

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2017. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until May 10 to file the return.

Employers – Federal unemployment tax. Deposit the tax owed through March if more than $500.

May 10

Employees – who work for tips. If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the first quarter of 2017. This due date applies only if you deposited the tax for the quarter in full and on time.

May 15

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in April.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in April.

June 2017

June 12

Employees – who work for tips. If you received $20 or more in tips during May, report them to your employer. You can use Form 4070.

June 15

Individuals – If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 18. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then file Form 1040 by October 16.

However, if you are a participant in a combat zone you may be able to further extend the filing deadline.

Individuals – Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2017.

Corporations – Deposit the second installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in May.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in May.

July 2017

July 10

Employees – who work for tips. If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

July 17

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in June.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in June.

July 31

Employers – Federal unemployment tax. Deposit the tax owed through June if more than $500.

Employers – If you maintain an employee benefit plan, such as a pension, profit sharing, or stock bonus plan, file Form 5500 or 5500-EZ for calendar year 2016. If you use a fiscal year as your plan year, file the form by the last day of the seventh month after the plan year ends.

Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the second quarter.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2017. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until August 10 to file the return.

August 2017

August 10

Employees – who work for tips. If you received $20 or more in tips during July, report them to your employer. You can use Form 4070

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the second quarter of 2017. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

August 15

Employer – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in July.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in July.

September 2017

September 11

Employees – who work for tips. If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.

September 15

Individuals – Make a payment of your 2017 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the third installment date for estimated tax in 2017.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in August.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in August.

Electing Large Partnerships – File a 2016 calendar year income tax return (Form 1065-B) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1.

S Corporations – File a 2016 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6-month extension. Otherwise, see March 15. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1.

Partnerships – File a 2016 calendar year return (Form 1065). This due date applies only if you were given an additional 6-month extension. Otherwise see March 15. Provide each partner with a copy of Schedule K1 (Form 1065) or a substitute Schedule K1.

Corporations – Deposit the third installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you make an estimate of your tax for the year.

October 2017

October 10

Employees – who work for tips. If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.

October 16

Individuals – If you have an automatic 6-month extension to file your income tax return for 2016, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in September.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in September.

Corporations – File a 2016 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6-month extension, Otherwise, see April 18.

October 31

Employers – Social Security, Medicare, and withheld income tax. File form 941 for the third quarter of 2017. Deposit any undeposited tax. (If your tax liability is less than $2,500, you can pay it in full with a timely filed return.) If you deposited the tax for the quarter in full and on time, you have until November 13 to file the return.

Certain Small Employers – Deposit any undeposited tax if your tax liability is $2,500 or more for 2017 but less than $2,500 for the third quarter.

Employers – Federal Unemployment Tax. Deposit the tax owed through September if more than $500.

November 2017

During November

Employers – Income tax withholding. Ask employees whose withholding allowances will be different in 2018 to fill out a new Form W-4. the 2018 revision of Form W-4 will be available on the IRS website by mid-December.

November 13

Employees – who work for tips. If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

Employers – Social Security, Medicare, and withheld income tax. File Form 941 for the third quarter of 2017. This due date only applies if you deposited the tax for the quarter timely, properly, and in full.

November 15

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in October.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in October.

December 2017

December 11

Employees – who work for tips. If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.

December 15

Corporations – Deposit the fourth installment of estimated income tax for 2017. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

Employers – Social Security, Medicare, and withheld income tax. If the monthly deposit rule applies, deposit the tax for payments in November.

Employers – Nonpayroll withholding. If the monthly deposit rule applies, deposit the tax for payments in November.

Track Your Refund

When will you receive your refund? The answer depends on how you filed your return. The IRS should issue your refund check within six to eight weeks of filing a paper return. If you chose to receive your refund through direct deposit, you should receive it within a week. If you use e-file, your refund should be issued between two and three weeks.

You can check on the status of your refund by clicking on the links below.

Check your Federal Refund… CLICK HERE