2024 Tax Brackets Single. For 2025, the irmaa rises to $106,000 ($103,000*2.5%) for single/married filing separately and $211,000 ($206,000*2.5%) for married filing jointly. There are seven federal tax brackets for tax year 2024.

10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. For tax year 2024, which applies to taxes filed in 2025, there are seven federal tax brackets with income tax rates of 10%, 12%, 22%, 24%, 32, 35%, and 37%.