US Federal Income Tax Rates for 2014: Tax Brackets, Standard Deductions and FEIE
A reference guide to the 2014 federal income tax rules, with links to current official IRS resources.
United States federal individual income tax is generally progressive. A taxpayer's filing status determines which bracket thresholds and standard deduction may apply. The marginal tax rate applies only to the portion of taxable income within the corresponding bracket, rather than to all income.
2014 income tax brackets by filing status
The following tables show the seven ordinary income tax brackets applicable for 2014. Thresholds represent taxable income after applicable deductions, not gross income. A boundary shown as the start of the next bracket means the higher rate applies to income exceeding that boundary.
2014 federal tax brackets: Single
| Taxable income | Marginal rate |
|---|---|
| $0 to $9,075 | 10% |
| $9,075 to $36,900 | 15% |
| $36,900 to $89,350 | 25% |
| $89,350 to $186,350 | 28% |
| $186,350 to $405,100 | 33% |
| $405,100 to $406,750 | 35% |
| $406,750 to above | 39.6% |
2014 federal tax brackets: Head of household
| Taxable income | Marginal rate |
|---|---|
| $0 to $12,950 | 10% |
| $12,950 to $49,400 | 15% |
| $49,400 to $127,550 | 25% |
| $127,550 to $206,600 | 28% |
| $206,600 to $405,100 | 33% |
| $405,100 to $432,200 | 35% |
| $432,200 to above | 39.6% |
2014 federal tax brackets: Married filing separately
| Taxable income | Marginal rate |
|---|---|
| $0 to $9,075 | 10% |
| $9,075 to $36,900 | 15% |
| $36,900 to $74,425 | 25% |
| $74,425 to $113,425 | 28% |
| $113,425 to $202,550 | 33% |
| $202,550 to $228,800 | 35% |
| $228,800 to above | 39.6% |
2014 federal tax brackets: Married filing jointly
| Taxable income | Marginal rate |
|---|---|
| $0 to $18,150 | 10% |
| $18,150 to $73,800 | 15% |
| $73,800 to $148,850 | 25% |
| $148,850 to $226,850 | 28% |
| $226,850 to $405,100 | 33% |
| $405,100 to $457,600 | 35% |
| $457,600 to above | 39.6% |
2014 standard deduction amounts
For 2014, the basic standard deduction depended on filing status:
| Filing status | 2014 basic standard deduction |
|---|---|
| Single | $6,200 |
| Married filing jointly | $12,400 |
| Married filing separately | $6,200 |
| Head of household | $9,100 |
Additional deductions could apply for taxpayers aged 65 or older or blind. Special rules may limit the standard deduction for dependents and certain other taxpayers. See IRS Publication 501 for filing-status and deduction guidance.
2014 foreign earned income exclusion (FEIE)
Under Internal Revenue Code Section 911, qualifying US citizens and resident aliens who live and work abroad may exclude eligible foreign earned income from US taxable income. For the 2014 tax year, the maximum foreign earned income exclusion was $99,200 per qualifying individual. The exclusion is not automatic: the taxpayer generally must satisfy the tax-home requirement and either the bona fide residence test or physical presence test, and make the required election, generally using Form 2555.
The foreign housing exclusion or deduction may also be available, subject to separate limitations. Excluded income may affect the rate applied to remaining taxable income through the stacking rule. Foreign earned income generally means compensation for services performed abroad; pensions, dividends and other investment income generally do not qualify.
Official resources: IRS foreign earned income exclusion, Publication 54: Tax Guide for US Citizens and Resident Aliens Abroad and Form 2555.
How the 2014 federal tax calculation works
Determine gross income, apply relevant adjustments and deductions to calculate taxable income, identify filing status and apply each progressive bracket to the portion of taxable income within that range. Then consider applicable credits, other taxes and payments. For example, a single filer with $20,000 of 2014 taxable ordinary income would calculate 10% on the first $9,075 and 15% on the remaining $10,925, producing $2,546.25 before credits and other adjustments.
These tables do not cover preferential capital gains rates, qualified dividends, alternative minimum tax, self-employment tax, net investment income tax, additional Medicare tax, or state and local taxes. The original 2014 rates reflect the framework under Internal Revenue Code Section 1 as applicable for that year. Consult IRS Form 1040 resources and historical IRS instructions when preparing or amending a 2014 return.
Official IRS references
Frequently asked questions
Are 2014 federal income tax brackets still applicable?
No. The 2014 brackets are historical and must not be used to calculate tax for 2026.
What is the foreign earned income exclusion for 2014?
The maximum foreign earned income exclusion for 2014 was $99,200 per qualifying person, subject to eligibility rules and the relevant tax computation.
Are federal income tax rates applied to all income at one rate?
No. Federal income tax brackets are marginal: each bracket rate generally applies only to taxable income falling within that bracket.
This article is for general information. Tax treatment depends on the relevant year, filing status, income composition and individual circumstances.