With the upcoming tax year, it’s essential for U.S. married couples to stay informed about the latest tax brackets.
In certain circumstances, it may be prudent to choose the married filing separately tax status.
This is particularly relevant if you and your spouse have notably different incomes or are in the process of a divorce.
This blog will focus on the distinct rates applicable to married couples filing separately at both the federal and state levels.
What is the married filing separately status?
Opting for the married filing separately tax status allows you to choose not to assume responsibility for your spouse’s income or taxes.
By filing a separate tax return when married, your accountability is limited to that specific return and your individual tax payments. Legal responsibility for any errors or omissions on your spouse’s return does not extend to you.
Additionally, if you are eligible for a tax refund, it will be directed to the account specified on your return.
The advantages of filing separately
Choosing to file separately can be the optimal decision if you and your spouse face challenges in getting along or reaching consensus on financial matters.
When you file taxes separately, you take on individual responsibility for your taxes, foregoing certain tax benefits associated with the married filing jointly status.
Despite the limitations, there are distinct advantages to filing separately that might make it the most suitable choice for your situation.
One significant benefit is the individual responsibility for your taxes, ensuring that you won’t be held accountable for any tax liabilities incurred by your spouse.
Furthermore, filing separately could enable you to claim specific deductions that might be unavailable in a joint filing. For instance, if you have substantial medical expenses, you may have the opportunity to deduct them on your separate return.
The disadvantages of filing separately
Filing separately when married comes with several drawbacks.
Firstly, you forfeit the opportunity to benefit from specific tax deductions, such as the one for educational expenses.
Moreover, if one spouse incurs substantial medical expenses, the other spouse’s income could potentially elevate them into a higher tax bracket, resulting in the loss of the deduction for those medical expenses.
Lastly, the process of filing separately can be more intricate compared to filing jointly. Each spouse is required to manage and file their own return, keeping tabs on their individual income and deductions, adding a layer of complexity to the tax filing process.
Federal taxes vs state and local taxes
Federal taxes:
The U.S. government establishes federal tax rates that apply universally across the country. Your federal income tax rate in the U.S. is determined by both your income and tax filing status.
Consequently, the deducted tax can vary between 10% and 37%, not accounting for any additional state taxes that may be applicable.
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.
The revenue generated from these state taxes plays a crucial role in sustaining essential sectors such as local community services, education, and transportation.
Income tax by U.S. state in 2024
As the new year approaches, 34 states are poised to implement significant tax changes. Among them, 15 states are choosing to reduce either individual or corporate income taxes, with some enacting cuts in both categories.
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 married couples filing separately 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 – $500 | 1.00% |
| $500 – $1,500 | 2.00% |
| $1,500 – $2,500 | 3.00% |
| $2,500 – $3,500 | 4.00% |
| $3,500 – $5,000 | 5.00% |
| $5,000+ | 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 – $25,900 | 0.00% |
| $25,900 – $29,224 | 1.00% |
| $29,224 – $35,874 | 3.00% |
| $35,874 – $42,522 | 4.50% |
| $42,522+ | 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 – $20,525 | 5.35% |
| $20,525 – $81,530 | 6.80% |
| $81,530 – $142,405 | 7.85% |
| $142,405+ | 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 – $4,000 | 1.70% |
| $4,000 – $8,000 | 3.20% |
| $8,000 – $12,000 | 4.70% |
| $12,000 – $157,500 | 4.90% |
| $157,500+ | 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 – $65,900 | 1.10% |
| $65,900 – $159,200 | 2.04% |
| $159,200 – $242,550 | 2.27% |
| $242,550 – $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 – $35,225 | 3.35% |
| $35,225 – $85,150 | 6.60% |
| $85,150 – $129,750 | 7.60% |
| $129,750+ | 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 – $4,999 | 3.00% |
| $5,000 – $12,499 | 4.00% |
| $12,500 – $19,999 | 4.50% |
| $20,000 – $29,999 | 6.00% |
| $30,000+ | 6.50% |
Wisconsin
| Taxable Income | Rate |
| $0 – $8,510 | 3.54% |
| $8,510 – $17,010 | 4.65% |
| $17,010 – $187,300 | 5.30% |
| $187,300+ | 7.65% |
What about the remaining 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
Is there a penalty for filing separately?
While there is no penalty associated with choosing the married filing separately status, it’s important to note that you may miss out on certain tax breaks available exclusively to those who file jointly.
Many tax professionals commonly advise against this status, considering it the least advantageous for those involved.
Looking for other rates? Find them here:
2024 Head of Household by US State
2024 Married Filing Jointly by US State
2024 Single Filers by US State
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