In the United States, several items can be subtracted from a single filer’s earnings before they are received, with taxes being among the most substantial and frequently encountered.
There are two types of income taxes that can be deducted – federal and state.
This blog will focus on the distinct rates applicable to single filers at both the federal and state levels.
What is a single filer?
Single filers are individuals who submit their federal income tax returns to the Internal Revenue Service (IRS) under the “single” status.
This filing classification is employed by unmarried taxpayers who do not meet the criteria for any other filing status.
The advantages of single filer
Single filers enjoy the advantage of potentially simpler tax returns with reduced paperwork and reporting requirements.
The standard deduction for a single filer is often half that of a married couple filing jointly, easing the burden of income and tax liability associated with a spouse. This can result in a more straightforward tax situation.
Additionally, single filers may find it easier to qualify for specific deductions, such as medical bills exceeding 7.5% of their Adjusted Gross Income (AGI), without the complexities that may arise in a married filing joint scenario.
Overall, the single filer status offers simplicity and potentially greater accessibility to certain deductions.
The disadvantages of single filer
Single filers may face certain disadvantages compared to couples who file joint returns.
Married filing joint returns often provide tax advantages, as they allow the aggregation of household income, potentially resulting in a lower collective tax bracket. This advantage may be particularly significant when one spouse earns more than the other.
Logistically, joint filers also benefit from scenarios like a non-working spouse being eligible to contribute to an IRA, which may not be the case for single individuals.
Additionally, the ability to offset losses from one spouse against the income of the other can serve as a tax shelter, providing joint filers with potential advantages in leveraging deductions.
Overall, the consensus tends to favour the advantages of joint filing for married couples over filing as a single individual.
Federal taxes vs state and local taxes
Federal taxes:
The government establishes federal tax rates in the United States, and these rates are universally applicable.
In the US, your federal income tax rate is determined by your income and tax filing status. This implies that the deducted tax can vary from 10 to 37% (prior to any additional state taxes being applied).
State and local taxes:
Numerous states in the United States impose state and local taxes, in addition to federal taxes, which are deducted from salaries. State taxes contribute to funding local community services, education, transportation, and other essential sectors.
Income tax by U.S. state in 2024
Thirty-four states are set to usher in the new year with notable tax adjustments, with 15 of them opting for reductions in individual or corporate income taxes, and some implementing cuts in both.
Typically, these state tax modifications come into effect either at the beginning of the calendar year (January 1) or the fiscal year (mostly July 1), with significant tax rate alterations usually taking effect from January 1 onward—whether prospectively, as seen in these instances, or retroactively, as could be the case with legislation enacted in the new year.
In recent years, there has been a notable trend of substantial tax reforms, encompassing rate reductions and tax cuts, as states navigated the post-pandemic period with revenue surpluses and confronted inflation challenges.
The trajectory of this trend in the future remains uncertain, but insights from the past three years suggest that many states recognise and prioritise the importance of establishing and sustaining a stable, pro-growth, and competitive tax framework.
Here’s what single filers need to know:
Alabama
| Taxable Income | Rate |
| $0 – $500 | 2.00% |
| $500 – $3,000 | 4.00% |
| $3,000+ | 5.00% |
Arizona
| Taxable Income | Rate |
| $0 – $28,653 | 2.50% |
| $28,653+ | 2.98% |
Arkansas
| Taxable Income | Rate |
| $0 – $4,300 | 2.00% |
| $4,300 – $8,500 | 4.00% |
| $8,500+ | 5.50% |
California
| Taxable Income | Rate |
| $0 – $9,325 | 1.00% |
| $9,326 – $22,107 | 2.00% |
| $22,108 – $34,892 | 4.00% |
| $34,893 – $48,435 | 6.00% |
| $48,436 – $61,214 | 8.00% |
| $61,215 – $312,686 | 9.30% |
| $312,687 – $375,221 | 10.30% |
| $375,222 – $625,369 | 11.30% |
| $625,370 + | 12.30% |
Connecticut
| Taxable Income | Rate |
| $0 – $10,000 | 3.00% |
| $10,000 – $50,000 | 5.00% |
| $50,000 – $100,000 | 5.50% |
| $100,000 – $200,000 | 6.00% |
| $200,000 – $250,000 | 6.50% |
| $250,000 – $500,000 | 6.90% |
| $500,000+ | 6.99% |
Delaware
| Taxable Income | Rate |
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| $60,000+ | 6.60% |
Georgia
| Taxable Income | Rate |
| $0 – $750 | 1.00% |
| $750 – $2,250 | 2.00% |
| $2,250 – $3,750 | 3.00% |
| $3,750 – $5,250 | 4.00% |
| $5,250 – $7,000 | 5.00% |
| $7,000+ | 5.75% |
Hawaii
| Taxable Income | Rate |
| $0 – $2,400 | 1.40% |
| $2,400 – $4,800 | 3.20% |
| $4,800 – $9,600 | 5.50% |
| $9,600 – $14,400 | 6.40% |
| $14,400 – $19,200 | 6.80% |
| $19,200 – $24,000 | 7.20% |
| $24,000 – $36,000 | 7.60% |
| $36,000 – $48,000 | 7.90% |
| $48,000 – $150,000 | 8.25% |
| $150,000 – $175,000 | 9.00% |
| $175,000 – $200,000 | 10.00% |
| $200,000+ | 11.00% |
Idaho
| Taxable Income | Rate |
| $1 – $12,950 | 0.00% |
| $12,950 – $14,612 | 1.00% |
| $14,612 – $17,937 | 3.00% |
| $17,937 – $21,261 | 4.50% |
| $21,261+ | 6.00% |
Iowa
| Taxable Income | Rate |
| $0 – $1,743 | 0.33% |
| $1,743 – $3,486 | 0.67% |
| $3,486 – $6,972 | 2.25% |
| $6,972 – $15,687 | 4.14% |
| $15,687 – $26,145 | 5.63% |
| $26,145 – $34,860 | 5.96% |
| $34,860 – $52,290 | 6.25% |
| $52,290 – $78,435 | 7.44% |
| $78,435+ | 8.53% |
Kansas
| Taxable Income | Rate |
| $0 – $15,000 | 3.10% |
| $15,000 – $30,000 | 5.25% |
| $30,000+ | 5.70% |
Louisiana
| Taxable Income | Rate |
| $0 – $12,500 | 1.85% |
| $12,500 – $50,000 | 3.50% |
| $50,000+ | 4.25% |
Maine
| Taxable Income | Rate |
| $0 – $22,999 | 5.80% |
| $23,000 – $54,449 | 6.75% |
| $54,450+ | 7.15% |
Maryland
| Taxable Income | Rate |
| $0 – $1,000 | 2.00% |
| $1,000 – $2,000 | 3.00% |
| $2,000 – $3,000 | 4.00% |
| $3,000 – $100,000 | 4.75% |
| $100,000 – $125,000 | 5.00% |
| $125,000 – $150,000 | 5.25% |
| $150,000 – $250,000 | 5.50% |
| $250,000+ | 5.75% |
Minnesota
| Taxable Income | Rate |
| $0 – $28,080 | 5.35% |
| $28,080 – $92,230 | 6.80% |
| $92,230 – $171,220 | 7.85% |
| $171,220+ | 9.85% |
Mississippi
| Taxable Income | Rate |
| $0 – $3,000 | 0% |
| $3,000 – $5,000 | 3% |
| $5,000 – $10,000 | 4% |
| $10,000+ | 5% |
Missouri
| Taxable Income | Rate |
| $0 – $111 | 0.00% |
| $112 – $1,121 | 1.50% |
| $1,122 – $2,242 | 2.00% |
| $2,243 – $3,363 | 2.50% |
| $3,364 – $4,484 | 3.00% |
| $4,485 – $5,605 | 3.50% |
| $5,606 – $6,726 | 4.00% |
| $6,727 – $7,847 | 4.50% |
| $7,848 – $8,968 | 5.00% |
| $8,969+ | 5.30% |
Montana
| Taxable Income | Rate |
| $0 – $3,100 | 1.00% |
| $3,100 – $5,800 | 2.00% |
| $5,800 – $8,900 | 3.00% |
| $8,900 – $12,000 | 4.00% |
| $12,000 – $15,400 | 5.00% |
| $15,400 – $19,800 | 6.00% |
| $19,800+ | 6.75% |
Nebraska
| Taxable Income | Rate |
| $0 – $3,340 | 2.46% |
| $3,341 – $20,590 | 3.51% |
| $20,591 – $33,180 | 5.01% |
| $33,181+ | 6.84% |
New Jersey
| Taxable Income | Rate |
| $0 – $20,000 | 1.400% |
| $20,000 – $35,000 | 1.750% |
| $35,000 – $40,000 | 3.500% |
| $40,000 – $75,000 | 5.525% |
| $75,000 – $500,000 | 6.370% |
| $500,000 – $1,000,000 | 8.970% |
| $1,000,000+ | 10.750% |
New Mexico
| Taxable Income | Rate |
| $0 – $5,500 | 1.70% |
| $5,500 – $11,000 | 3.20% |
| $11,000 – $16,000 | 4.70% |
| $16,000 – $210,000 | 4.90% |
| $210,000+ | 5.90% |
New York
| Taxable Income | Rate |
| $0 – $8,500 | 4.00% |
| $8,500 – $11,700 | 4.50% |
| $11,700 – $13,900 | 5.25% |
| $13,900 – $21,400 | 5.90% |
| $21,400 – $80,650 | 5.97% |
| $80,650 – $215,400 | 6.33% |
| $215,400 – $1,077,550 | 6.85% |
| $1,077,550 – $5,000,000 | 9.65% |
| $5,000,000 – $25,000,000 | 10.30% |
| $25,000,000+ | 10.90% |
North Dakota
| Taxable Income | Rate |
| $0 – $39,450 | 1.10% |
| $39,450 – $95,550 | 2.04% |
| $95,550 – $199,250 | 2.27% |
| $199,250 – $433,200 | 2.64% |
| $433,200+ | 2.90% |
Ohio
| Taxable Income | Rate |
| $0 – $25,000 | 0.000% |
| $25,000 – $44,250 | 2.765% |
| $44,250 – $88,450 | 3.226% |
| $88,450 – $110,650 | 3.688% |
| $110,650+ | 3.99% |
Oklahoma
| Taxable Income | Rate |
| $0 – $1,000 | 0.25% |
| $1,000 – $2,500 | 0.75% |
| $2,500 – $3,750 | 1.75% |
| $3,750 – $4,900 | 2.75% |
| $4,900 – $7,200 | 3.75% |
| $7,200+ | 4.75% |
Oregon
| Taxable Income | Rate |
| $0 – $3,750 | 4.75% |
| $3,750 – $9,450 | 6.75% |
| $9,450 – $125,000 | 8.75% |
| $125,000+ | 9.90% |
Rhode Island
| Taxable Income | Rate |
| $0 – $68,200 | 3.75% |
| $68,200 – $155,050 | 4.75% |
| $155,050+ | 5.99% |
South Carolina
| Taxable Income | Rate |
| $0 – $3,110 | 0% |
| $3,110 – $6,220 | 3% |
| $6,220 – $9,330 | 4% |
| $9,330 – $12,440 | 5% |
| $12,440 – $15,560 | 6% |
| $15,560+ | 7% |
Vermont
| Taxable Income | Rate |
| $0 – $42,150 | 3.35% |
| $42,150 – $102,200 | 6.60% |
| $102,200 – $213,150 | 7.60% |
| $213,150+ | 8.75% |
Virginia
| Taxable Income | Rate |
| $0 – $3,000 | 2.00% |
| $3,000 – $5,000 | 3.00% |
| $5,000 – $17,000 | 5.00% |
| $17,000+ | 5.75% |
West Virginia
| Taxable Income | Rate |
| $0 – $9,999 | 3.00% |
| $10,000 – $24,999 | 4.00% |
| $25,000 – $39,999 | 4.50% |
| $40,000 – $59,999 | 6.00% |
| $60,000+ | 6.50% |
Wisconsin
| Taxable Income | Rate |
| $0 – $12,760 | 3.54% |
| $12,760 – $25,520 | 4.65% |
| $25,520 – $280,950 | 5.30% |
| $280,950+ | 7.65% |
Where does that leave the remain U.S. states?
The following states operate on federal tax and have no imposed state taxes:
- Alaska
- Colorado
- Florida
- Illinois
- Indiana
- Kentucky
- Massachusetts
- Michigan
- Nevada
- New Hampshire
- North Carolina
- Pennsylvania
- South Dakota
- Tennessee
- Texas
- Utah
- Washington
- Wyoming
Looking for other rates? Find them here:
2024 Head of Household by US State
2024 Married Couples Filing Jointly by US State
2024 Married Couples Filing Separately by US State
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