Published United States tax rules, rates, thresholds and tax years, sourced from the Internal Revenue Service and preserved by effective date.
Primary source: Federal income tax rates and brackets (IRS).
This hub records the published United States tax rules for individuals, drawn from the Internal Revenue Service and preserved under the effective dates they applied to. It covers how income is taxed, the headline rates and thresholds, and the primary publications behind each figure.
Rates and thresholds are published for each tax year separately, so a superseded figure stays visible alongside the rule that replaced it. Every figure on this page links back to the Internal Revenue Service publication it came from.
The United States tax year and the rates that apply within it are set out in the tables on this page, with the Internal Revenue Service source behind each figure. Where the jurisdiction publishes separate scales for residents and non-residents, or a surcharge on top of the headline rate, both are recorded.