Irs Tax Brackets 2024 Married Filing Separately. The amt exemption is $85,700 for single filers, $133,300 for married filing jointly, $66,650 for married filing separately and $29,900 for estates and trusts. Rates for married individuals filing separate returns are one half of the married filing jointly brackets.
Married filing separately for both 2023 and 2024 : 10 percent, 12 percent, 22 percent, 24 percent, 32 percent, 35 percent, and 37 percent.