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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle F - Federal Travel Regulation System |
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Chapter 302 - Relocation Allowances |
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SubChapter E - Residence Transaction Allowances |
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Part 302-11 - Allowances for Expenses Incurred in Connection With Residence Transactions |
Appendix A to Part 302-11 - Federal Tax Tables for RIT Allowance
Latest version.
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Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Years 1983/1984 The following table is to be used to determine the Federal marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 11 $3,519 $4,692 $5,742 $7,845 $8,265 $10,356 $4,017 $5,220 12 4,692 5,812 7,845 9,830 10,356 12,587 5,220 6,514 14 5,812 8,010 9,830 11,979 12,587 17,415 6,514 8,215 15 8,010 10,102 N/A N/A N/A N/A N/A N/A 16 10,102 12,586 N/A N/A 17,415 22,090 8,215 10,524 17 N/A N/A 11,979 15,480 N/A N/A N/A N/A 18 12,586 14,953 15,480 19,216 22,090 26,915 10,524 13,105 20 14,953 17,340 19,216 23,330 N/A N/A N/A N/A 22 N/A N/A N/A N/A 26,915 32,198 13,105 15,068 23 17,340 21,186 N/A N/A N/A N/A N/A N/A 24 N/A N/A 23,330 29,738 N/A N/A N/A N/A 25 N/A N/A N/A N/A 32,198 38,335 15,068 18,748 26 21,186 27,362 N/A N/A N/A N/A N/A N/A 28 N/A N/A 29,738 35,682 38,335 45,082 18,748 21,934 30 27,362 34,022 N/A N/A N/A N/A N/A N/A 32 N/A N/A 35,682 43,397 N/A N/A N/A N/A 33 N/A N/A N/A N/A 45,082 58,888 21,934 27,415 34 34,022 41,150 N/A N/A N/A N/A N/A N/A 35 N/A N/A 43,397 59,143 N/A N/A N/A N/A 38 41,150 49,875 N/A N/A 58,888 78,203 27,415 35,991 42 49,875 64,832 59,143 78,622 78,203 107,463 35,991 49,858 45 N/A N/A 78,622 101,019 107,463 132,836 49,858 62,195 48 64,832 92,257 101,019 128,517 N/A N/A N/A N/A 49 N/A N/A N/A N/A 132,836 186,961 62,195 89,006 50 92,257 128,517 186,961 89,006 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1985 The following table is to be used to determine the Federal marginal tax rate for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees who received covered taxable reimbursements during calendar year 1985. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 11 $3,455 $4,668 $4,834 $7,245 $7,770 $9,566 $3,329 $4,460 12 4,668 5,865 7,245 9,726 9,566 12,134 4,460 5,767 14 5,865 8,209 9,726 12,174 12,134 17,001 5,767 8,384 15 8,209 10,420 N/A N/A N/A N/A N/A N/A 16 10,420 12,957 N/A N/A 17,001 21,757 8,384 10,689 17 N/A N/A 12,174 15,623 N/A N/A N/A N/A 18 12,957 15,242 15,623 19,303 21,757 26,795 10,689 13,161 20 15,242 17,601 19,303 23,250 N/A N/A N/A N/A 22 N/A N/A N/A N/A 26,795 32,275 13,161 15,569 23 17,601 21,513 N/A N/A N/A N/A N/A N/A 24 N/A N/A 23,250 29,995 N/A N/A N/A N/A 25 N/A N/A N/A N/A 32,275 39,016 15,569 18,966 26 21,513 28,102 N/A N/A N/A N/A N/A N/A 28 N/A N/A 29,995 37,075 39,016 46,428 18,966 22,953 30 28,102 35,112 N/A N/A N/A N/A N/A N/A 32 N/A N/A 37,075 44,145 N/A N/A N/A N/A 33 N/A N/A N/A N/A 46,428 60,694 22,953 29,565 34 35,112 42,507 N/A N/A N/A N/A N/A N/A 35 N/A N/A 44,145 59,644 N/A N/A N/A N/A 38 42,507 53,394 N/A N/A 60,694 80,537 29,565 39,359 42 53,394 72,157 59,644 83,982 80,537 114,119 39,359 54,702 45 N/A N/A 83,982 113,966 114,119 147,522 54,702 75,409 48 72,157 101,995 113,966 145,359 N/A N/A N/A N/A 49 N/A N/A N/A N/A 147,522 207,441 75,409 110,906 50 101,995 145,359 207,441 110,906 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1986 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees who received covered taxable reimbursements during calendar year 1986. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 11 $6,180 $7,370 $6,782 $9,533 $9,670 $11,795 $5,840 $7,879 12 7,370 8,450 9,533 10,523 11,795 13,739 7,879 9,665 14 8,450 10,710 10,523 12,705 13,739 18,356 9,665 11,000 15 10,710 11,775 N/A N/A N/A N/A N/A N/A 16 11,775 13,197 N/A N/A 18,356 23,068 11,000 11,600 17 N/A N/A 12,705 16,050 N/A N/A N/A N/A 18 13,197 15,648 16,050 19,764 23,068 27,963 11,600 13,947 20 15,648 18,108 19,764 23,841 N/A N/A N/A N/A 22 N/A N/A N/A N/A 27,963 33,533 13,947 16,843 23 18,108 22,040 N/A N/A N/A N/A N/A N/A 24 N/A N/A 23,841 29,849 N/A N/A N/A N/A 25 N/A N/A N/A N/A 33,533 40,202 16,843 20,297 26 22,040 28,198 N/A N/A N/A N/A N/A N/A 28 N/A N/A 29,849 35,320 40,202 46,870 20,297 22,659 30 28,198 33,918 N/A N/A N/A N/A N/A N/A 32 N/A N/A 35,320 41,715 N/A N/A N/A N/A 33 N/A N/A N/A N/A 46,870 59,477 22,659 30,364 34 33,918 40,741 N/A N/A N/A N/A N/A N/A 35 N/A N/A 41,715 54,643 N/A N/A N/A N/A 38 40,741 47,419 N/A N/A 59,477 76,132 30,364 44,795 42 47,419 64,468 54,643 74,430 76,132 104,120 44,795 55,653 45 N/A N/A 74,430 112,442 104,120 128,224 55,653 69,383 48 64,468 96,172 112,442 129,934 N/A N/A N/A N/A 49 N/A N/A N/A N/A 128,224 183,988 69,383 106,160 50 96,172 129,934 183,988 106,160 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1987 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1987. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 11 $4,650 $6,481 $7,763 $10,309 $10,400 $13,719 $5,811 $7,081 15 6,481 21,979 10,309 31,379 13,719 40,020 7,081 19,602 28 21,979 33,433 31,379 47,903 40,020 58,705 19,602 31,572 35 33,433 58,810 47,903 88,015 58,705 101,432 31,572 54,120 38.5 58,810 88,015 101,432 54,120 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1988 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1988. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,260 $23,920 $9,440 $34,215 $12,500 $43,410 $6,200 $21,880 28 23,920 52,310 34,215 77,300 43,410 88,740 21,880 47,475 33 52,310 113,370 77,300 166,910 88,740 197,820 47,475 133,415 28 113,370 166,910 197,820 133,415 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1989 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1989. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,320 $24,111 $9,061 $33,963 $12,940 $43,397 $6,723 $23,089 28 24,111 50,311 33,963 71,688 43,397 84,030 23,089 54,177 33 50,311 110,883 71,688 164,538 84,030 198,284 54,177 145,523 28 110,883 164,538 198,284 145,523 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1990 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1990. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,556 $25,167 $9,824 $35,312 $12,652 $44,759 $6,885 $23,089 28 25,167 51,042 35,312 75,233 44,759 84,283 23,089 50,147 33 51,042 112,588 75,233 170,564 84,283 200,559 50,147 148,107 28 112,588 170,564 200,559 148,107 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1991 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1991. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,754 $26,242 $10,177 $36,611 $13,093 $46,770 $7,120 $23,977 28 26,242 55,330 36,611 78,894 46,770 94,598 23,977 47,908 31 55,330 78,894 94,598 47,908 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1992 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1992. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,190 $27,963 $10,864 $38,611 $14,316 $50,219 $7,819 $25,629 28 27,963 58,786 38,611 83,158 50,219 101,123 25,629 50,939 31 58,786 83,158 101,123 50,939 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1993 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1993. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $ 6,253 $ 29,075 $ 11,181 $ 41,832 $ 15,153 $ 53,837 $ 7,677 $ 27,035 28 29,075 65,032 41,832 96,209 53,837 112,456 27,035 55,674 31 65,032 135,204 96,209 151,017 112,456 167,399 55,674 87,153 36 135,204 275,043 151,017 270,700 167,399 276,908 87,153 146,600 39.6 275,043 270,700 276,908 146,600 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1994 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1994. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing - separately
Over But not over 15 $6,492 $30,068 $11,603 $43,304 $15,846 $55,773 $7,738 $27,855 28 30,068 67,256 43,304 97,172 55,773 115,653 27,855 58,980 31 67,256 134,936 97,172 155,995 115,653 167,653 58,980 86,842 36 134,936 273,705 155,995 284,250 167,653 277,401 86,842 142,545 39.6 273,705 284,250 277,401 142,545 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1995 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1995. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,643 $30,783 $11,937 $44,304 $16,387 $57,249 $8,171 $28,637 28 30,783 68,684 44,304 102,201 57,249 119,362 28,637 59,017 31 68,684 139,546 102,201 163,966 119,362 173,514 59,017 88,341 36 139,546 283,746 163,966 294,200 173,514 286,217 88,341 147,650 39.6 283,746 294,200 286,217 147,650 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1996 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1996. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,885 $31,807 $12,295 $45,572 $17,027 $59,055 $8,229 $29,600 28 31,807 70,867 45,572 105,805 59,055 123,190 29,600 61,245 31 70,867 144,170 105,805 168,990 123,190 179,414 61,245 90,611 36 144,170 292,883 168,990 301,968 179,414 295,681 90,611 150,779 39.6 292,883 301,968 295,681 150,779 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1997 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1997. Marginal tax rate Percent Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows & widowers Over But not over Married filing separately Over But not over 15 $7,067 $32,674 $12,963 $46,966 $16,798 $59,856 $8,702 $29,669 28 32,674 71,647 46,966 104,632 59,856 123,931 29,669 62,023 31 71,647 141,006 104,632 161,381 123,931 180,221 62,023 92,072 36 141,006 288,900 161,381 293,567 180,221 299,695 92,072 152,835 39.6 288,900 293,567 299,695 −152,835 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1998 [The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1998.] Marginal tax rate Percent Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married Filing Separately Over But not over 15 $7,229 $33,530 $12,964 $48,232 $16,858 $61,069 $8,685 $30,351 28 33,530 73,135 48,232 109,311 61,069 126,880 30,351 63,863 31 73,135 145,648 109,311 177,378 126,880 184,945 63,863 92,550 36 145,648 299,410 177,378 321,683 184,945 308,061 92,550 152,715 39.6 299,410 321,683 308,061 152,715 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1999 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 1999.
Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing - separately
Over But not over 15 $7,288 $33,937 $13,132 $48,851 $17,078 $62,143 $8,480 $30,536 28 33,937 73,812 48,851 109,613 62,143 128,360 30,536 61,844 31 73,812 145,735 109,613 177,494 128,360 185,189 61,844 95,644 36 145,735 300,782 177,494 324,383 185,189 309,316 95,644 164,417 39.6 300,782 324,383 309,316 164,417 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2000 The following table is to be used to determine the Federal marginal tax rate for Year 1 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar year 2000.
Marginal - tax rate
Percent Single - taxpayer
Over But not - over
Heads of - household
Over But not - over
Married filing - jointly/qualifying
- widows & widowers
Over But not - over
Married - filing separately
Over But not - over
15 $7,417 $34,638 $13,375 $49,734 $17,421 $63,297 $8,603 $31,342 28 34,638 75,764 49,734 113,413 63,297 131,334 31,342 63,448 31 75,764 148,990 113,413 180,742 131,334 189,826 63,448 99,219 36 148,990 306,111 180,742 326,450 189,826 315,957 99,219 170,524 39.6 306,111 326,450 315,957 170,524