Center for Federal Tax Policy

Individual Income and Payroll Taxes

The U.S. federal individual income tax was enacted in 1913 following the passage of the 16th Amendment. Today, most states and a small number of local and municipal governments also collect income taxes.

Federal Individual Income Tax Rates and Brackets

State Individual Income Tax Rates and Brackets


Related Articles

Backgrounder on the Individual Alternative Minimum Tax (AMT)

Who Cares About the AMT?

Increasing Tax Receipts Sign of Growing Economy

When Small is Beautiful

The Problem of Hidden Taxes in a Democracy

Night of the Living AMT

The Cost of All Those Tax Forms

Who Really Pays Income Taxes?

CBO Forecast Shows Runaway Spending?Not Tax Cuts?Causing Deficits

Dates of Adoption of Major State Taxes

1913 Internal Revenue Service 1040 Form

67th National Conference and Annual Dinner

Tax Policy and the 2004 Elections

Married Couples Pay Majority of Federal Income Taxes, Received Majority of Bush Tax Cuts

Comparing the Kennedy, Reagan and Bush Tax Cuts

Bush Tax Cuts Erased Income Tax Burden for 7.8 Million Families

New CBO Study Confirms Wealthiest Americans Bear Income Tax Burden

The Growing Class of Americans Who Pay No Federal Income Taxes

40 Million Filers Pay No Income Taxes, Many Get Generous Refunds

Own a Business? You May be Rich: Two-Thirds of Taxpayers Hit by Highest Tax Rate Have Business Income