1-Jul-15
Average and Marginal Federal Income Tax Rates for Four-Person Families
at the Same Relative Position in the Income Distribution, 1955-2014
One-Half Median Income
Income
Average
Income Tax
Rate
1955
1956
1957
1958
1959
2,460
2,660
2,744
2,843
3,035
0.00
0.00
0.00
0.00
0.00
1960
1961
1962
1963
1964
3,148
3,219
3,378
3,569
3,744
1965
1966
1967
1968
1969
Median Income
Income
Average
Income Tax
Rate
0.00
0.00
0.00
0.00
0.00
4,919
5,319
5,488
5,685
6,070
5.64
6.38
6.65
6.96
7.49
0.15
0.49
1.19
1.95
2.06
20.00
20.00
20.00
20.00
16.00
6,295
6,437
6,756
7,138
7,488
3,900
4,171
4,497
4,917
5,312
2.16
2.72
3.32
4.03
4.58
14.00
14.00
15.00
15.00
15.00
1970
1971
1972
1973
1974
5,583
6,088
6,404
6,855
7,485
4.65
4.73
4.37
4.88
4.17 1/
15.00
15.00
15.00
16.00
16.00
1975
1976
1977
1978
1979
7,924
8,658
9,362
10,214
11,256
4.12
4.68
3.61
4.73
5.11
2/
2/
2/
2/
2/
27.00
17.00
17.00
19.00
16.00
2/
2/
2/
2/
2/
15,848
17,315
18,723
20,428
22,512
9.62
9.89
10.42
11.07
10.84
2/
2/
2/
2/
2/
22.00
22.00
22.00
25.00
24.00
1980
1981
1982
1983
1984
12,166
13,137
13,810
14,591
15,549
6.02
6.82
6.51
6.53
6.50
2/
2/
2/
2/
2/
18.00
17.78
16.00
15.00
14.00
2/
2/
2/
2/
2/
24,332
26,274
27,619
29,181
31,097
11.42
11.79
11.06
10.38
10.25
2/
2/
2/
2/
2/
1985
1986
1987
1988
1989
16,389
17,358
18,543
19,526
20,382
6.56
6.64
5.16
5.17
5.29
2/
2/
2/
2/
2/
14.00
14.00
15.00
15.00
15.00
2/
2/
2/
2/
2/
32,777
34,716
37,086
39,051
40,763
10.34
10.48
8.90
9.30
9.36
1990
1991
1992
1993
1994
20,726
21,526
22,126
22,581
23,506
5.12
5.04
4.55
4.35
3.35
2/
2/
2/
2/
2/
15.00
15.00
28.14
28.93
32.68
2/
2/
2/
2/
2/
41,451
43,052
44,251
45,161
47,012
1995
1996
1997
1998
1999
24,844
25,759
26,675
28,031
29,991
3.52
2.92
3.09
1.02
2.15
2/
2/
2/
2/ 3/
2/ 3/
35.22
36.06
36.06
36.06
36.06
2/
2/
2/
2/ 3/
2/ 3/
2000
2001
2002
2003
2004
31,335 4/
31,639
31,366
32,547
33,012
2.93
-0.11
-2.04
-4.20
-4.31
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
15
36.06
31.06
31.06
31.06
2005
2006
2007
2008
2009
35,156
36,708 6/
37,838
38,235
37,203
-3.44
-2.79
-2.79
-8.33
-9.10
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
2010
2011
2012
2013
2014
37,375
37,785
39,849
40,178
37,923
-8.95
-6.88
-5.68
-6.20
-8.52
2/ 6/ 8/
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 9/
Year
Twice Median Income
Income
Average
Income Tax
Rate
20.00
20.00
20.00
20.00
20.00
9,838
10,638
10,976
11,370
12,140
10.76
11.22
11.40
11.59
11.93
22.00
22.00
22.00
22.00
22.00
7.77
7.94
8.30
8.68
7.56
20.00
20.00
20.00
20.00
18.00
12,590
12,874
13,512
14,276
14,976
12.11
12.22
12.44
12.85
11.66
22.00
22.00
26.00
26.00
23.50
7,800
8,341
8,994
9,834
10,623
7.09
7.48
8.00
9.21
9.92
17.00
19.00
19.00
20.42
20.90
15,600
16,682
17,988
19,668
21,246
11.12
11.50
11.89
13.37
14.24
22.00
22.00
22.00
26.88
27.50
11,165
12,176
12,808
13,710
14,969
9.35
9.27
9.09
9.45
8.99 1/
19.48
19.00
19.00
19.00
22.00
22,330
24,352
25,616
27,420
29,938
13.47
13.45
13.52
14.05
14.35 1/
25.62
28.00
28.00
28.00
33.00 1/
2/
2/
2/
2/
2/
31,696
34,630
37,446
40,856
45,024
14.86
15.51
16.40
17.38
17.20
2/
2/
2/
2/
2/
32.00
32.00
36.00
39.00
37.00
2/
2/
2/
2/
2/
24.00
23.70
25.00
23.00
22.00
2/
2/
2/
2/
2/
48,664
52,548
55,238
58,362
62,194
18.25
19.11
18.01
16.83
16.62
2/
2/
2/
2/
2/
43.00
42.46
39.00
35.00
38.00
2/
2/
2/
2/
2/
2/
2/
2/
2/
2/
22.00
22.00
15.00
15.00
15.00
2/
2/
2/
2/
2/
65,554
69,432
74,172
78,102
81,526
16.78
17.04
15.80
15.21
15.28
2/
2/
2/
2/
2/
38.00
38.00
35.00
28.00
28.00
2/
2/
2/
2/
2/
9.33
9.30
9.18
9.18
9.17
2/
2/
2/
2/
2/
15.00
15.00
15.00
15.00
15.00
2/
2/
2/
2/
2/
82,902
86,104
88,502
90,322
94,024
15.10
15.03
14.79
14.73
14.79
2/
2/
2/
2/
2/
28.00
28.00
28.00
28.00
28.00
2/
2/
2/
2/
2/
49,687
51,518
53,350
56,061
59,755
9.28
9.33
9.32
7.98
7.88
2/
2/
2/
2/ 3/
2/ 3/
15.00
15.00
15.00
15.00
15.00
2/
2/
2/
2/ 3/
2/ 3/
99,374
103,036
106,700
112,222
119,510
15.04
15.13
15.16
14.70
15.27
2/
2/
2/
2/ 3/
2/ 3/
28.00
28.00
28.00
33.00
33.00
2/
2/
2/
2/ 3/
2/ 3/
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
62,670 4/
63,278
62,732
65,093
66,023
8.02
6.71
6.56
5.34
5.37
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
15.00
15.00
15.00
15.00
15.00
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
125,340
126,556
125,464
130,186
132,046
15.68
14.94
14.23
12.46
12.49
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
33.00
33.00
32.00
30.00
30.00
2/ 3/
2/ 3/ 5/
2/ 6/
2/ 6/
2/ 6/
31.06
31.06
31.06
31.06
31.06
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
70,312
73,415
75,675
76,470
74,406
5.69
5.85
5.93
3.54
4.47
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
15.00
15.00
15.00
15.00
15.00
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
140,624
146,830
151,350
152,940
148,812
13.11
13.42
13.53
12.35
12.31
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
30.00
30.00
25.00
30.00
30.00
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 7/
2/ 6/ 8/
31.06
31.06
31.06
31.06
31.06
2/ 6/ 8/
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 9/
74,750
75,570
79,698
80,356
75,845
4.50
5.59
5.84
5.79
5.34
2/ 6/ 8/
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 9/
15.00
15.00
15.00
15.00
15.00
2/ 6/ 8/
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 9/
149,500
151,140
159,396
160,712
151,690
12.36
12.92
13.13
13.01
12.43
2/ 6/ 8/
2/ 6/
2/ 6/
2/ 6/
2/ 6/ 9/
30.00 2/ 6/ 8/
25.00 2/ 6/
25.00
25.00
25.00
Marginal
Income Tax
Rate
Marginal
Income Tax
Rate
Marginal
Income Tax
Rate
1/
2/
3/
4/
5/
6/
7/
8/
9/
Reflects one-year rebate under P.L. 94-12, including income related phaseout for the twice-median income family.
Includes effects of the Earned Income Tax Credit (EITC), assuming two eligible dependents.
Includes effects of Child Tax Credit enacted in the Taxpayer Relief Act of 1997.
Sample expanded by 28,000 households. If calculated by old method, would've been $62,228.
Includes effects of $600 rebate given as part of EGTRRA.
Includes effects of Child Tax Credit expansion as part of EGTRRA.
Includes effects of the Recovery Rebate Credit enacted in the Economic Stimulus Act of 2008.
Includes effects of the Making Work Pay Credit enacted in the American Recovery and Reinvestment Act of 2009.
Preliminary estimates for 2014 based on medican income for a four-person family in 2014 estimated for LiHEAP assistance.
http://www.acf.hhs.gov/programs/ocs/resource/estimated-state-median-income-by-household-size-and-by-state-federal-fiscal
Notes:
Median income is for a four-person family. All calculations are for a married couple and income is assumed to be earned by one spouse.
Itemized deductions are assumed to equal 23 percent of income through 1986 and 18 percent of income thereafter
Median incomes from U.S. Census Bureau, Historical Income Tables, Table F-8.
Available for download at http://www.census.gov/hhes/www/income/data/historical/families/
Average and marginal tax rates from Treasurey Department calculations through 1995; 1996 - 2014 Tax Policy Center calculations.
Source: