(NewsNation) — Tax filing season opens Jan. 26, the day the Internal Revenue Service begins accepting tax returns.
As a taxpayer, you pay tax as a percentage of your income in layers called tax brackets, according to the IRS. Here’s a look at the brackets for the 2025 tax year:
2025 income tax brackets for single filers
| Tax rate | For taxable income above |
| 10% | $11,925 |
| 12% | $11,925 |
| 22% | $48,475 |
| 24% | $103,350 |
| 32% | $197,300 |
| 35% | $250,525 |
| 37% | $626,350 |
2025 income tax brackets for married, joint filers
| Tax rate | For taxable income above |
| 10% | $23,850 |
| 12% | $23,850 |
| 22% | $96,950 |
| 24% | $206,700 |
| 32% | $394,600 |
| 35% | $501,050 |
| 37% | $751,600 |
What is the standard deduction?
Most taxpayers claim the standard deduction, a fixed amount you can deduct to reduce your taxable income and lower your federal tax bill.
Unlike itemized deductions, which require you to track specific expenses, the standard deduction is available without having to prove anything.
The IRS generally adjusts the standard deduction each year for inflation. Here’s the standard deduction for the 2025 tax year:
| Filing status | Standard deduction |
| Single or married filing separately | $15,750 |
| Head of household | $23,625 |
| Married filing jointly or qualifying surviving spouse | $31,500 |
NewsNation’s Andrew Dorn contributed to this article.