Tax Rates
IRS Tax Rates Table
2025 Tax Rates - Estates & Trusts
| Rate | Taxable Income Range |
|---|---|
| 10% | Not exceeding $3,150 |
| 24% | $3,151 – $11,450 |
| 35% | $11,451 – $15,650 |
| 37% | Over $15,650 |
Social Security - 2025 Tax Rates
| Category | Amount |
|---|---|
| Maximum Taxable Earnings | $174,900 |
Miscellaneous – 2025 Tax Rates
| Category | Amount |
|---|---|
| Business expensing limit – Cap on equipment purchases | $3,050,000 |
| Business expensing limit – New & Used Equipment & Software | $1,220,000 |
| Qualified Business Income threshold | $191,950 (single/HOH); $383,900 (MFJ) |
| Qualified Small Employer HRA limit | $6,150 (single); $12,450 (family) |
| Prior-year safe harbor for estimated taxes (higher income) | 110% of 2024 tax liability |
| Standard mileage rate – business | 67¢ per mile |
| Standard mileage rate – medical | 21¢ per mile |
| Standard mileage rate – moving (military) | 21¢ per mile |
| Standard mileage rate – charitable | 14¢ per mile |
| Child Tax Credit | Up to $2,000 per qualifying child (phaseouts apply) |
| Unearned income max for children under 19 before kiddie tax | $1,300 |
| Maximum capital gains tax rate (long-term) | 0%: Up to $47,025 (single), $94,050 (MFJ); 15%: Above to $518,900 (single), $583,750 (MFJ); 20%: Over $518,900 (single), $583,750 (MFJ) |
| Capital gains – unrecaptured Sec. 1250 gains | 25% |
| Capital gains – collectibles | 28% |
| Max contribution – Traditional/Roth IRA | $7,000 (<50); $8,000 (50+) |
| Max employee contribution – SIMPLE IRA | $16,000 (<50); $19,500 (50+) |
| Max contribution – SEP IRA | 25% of eligible compensation up to $69,000 |
| 401(k) max employee contribution | $23,000 (<50); $30,500 (50+) |
| Estate tax exemption | $13,610,000 |
| Annual exclusion for gifts | $18,000 |
Education – 2025 Tax Rates
| Category | Amount |
|---|---|
| American Opportunity Credit (AOTC) | Up to $2,500 per eligible student |
| Lifetime Learning Credit (LLC) | Up to $2,000 per tax return |
| Student Loan Interest Deduction | Up to $2,500 (income phaseouts apply) |
| Coverdell ESA Contribution Limit | $2,000 per beneficiary per year |
Standard Meal Rates for Family Child Care Providers (July 1, 2025 – June 30, 2026)
Continental U.S.
| Meal Type | Rate |
|---|---|
| Breakfast | $1.75 |
| Lunch/Supper | $3.31 |
| Snack (up to 3/day/child) | $0.97 |
Alaska
| Meal Type | Rate |
|---|---|
| Breakfast | $2.80 |
| Lunch/Supper | $5.37 |
| Snack (up to 3/day/child) | $1.57 |
Hawaii
| Meal Type | Rate |
|---|---|
| Breakfast | $2.04 |
| Lunch/Supper | $3.87 |
| Snack (up to 3/day/child) | $1.14 |
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