Single

10%

12%

22%

24%

32%

35%

37%

$0

$11,600

$47,150

$100,525

$191,950

$243,725

$609,350

-

-

-

-

-

-

-

$11,600

$47,150

$100,525

$191,950

$243,725

$609,350

∞

$0

$11,925

$48,475

$103,350

$197,300

$250,525

$626,350

-

-

-

-

-

-

-

$11,925

$48,475

$103,350

$197,300

$250,525

$626,350

∞

Married, Joint

10%

12%

22%

24%

32%

35%

37%

$0

$23,200

$94,300

$201,050

$383,900

$487,450

$731,200

-

-

-

-

-

-

-

$23,200

$94,300

$201,050

$383,900

$487,450

$731,200

∞

$0

$23,850

$96,950

$206,700

$394,600

$501,050

$751,600

-

-

-

-

-

-

-

$23,850

$96,950

$206,700

$394,600

$501,050

$751,600

∞

Head of Household

10%

12%

22%

24%

32%

35%

37%

$0

$16,550

$63,100

$100,500

$191,950

$243,700

$609,350

-

-

-

-

-

-

-

$16,550

$63,100

$100,500

$191,950

$243,700

$609,350

∞

$0

$17,000

$64,850

$103,350

$197,300

$250,500

$626,350

-

-

-

-

-

-

-

$17,000

$64,850

$103,350

$197,300

$250,500

$626,350

∞

Federal Supplemental Rate1

Federal Supplemental Rate1

22% / 37%

22% / 37%

Standard Deduction

Single

Married, Joint

Married, Separate

Head of Household

$14,600

$29,200

$14,600

$21,900

$15,000

$30,000

$15,000

$22,500

Standard Mileage Rate

Standard Rate

Deductible Rate2

67¢ per mile

21¢ per mile

70¢ per mile

21¢ per mile

Social Security (OASDI)

Tax Rate

Taxable Wage Limit

6.2%

$168,600

6.2%

$176,100

Medicare Withholding

Tax Rate

Taxable Wage Limit

1.45%

2.35% (over $200,000)

None

1.45%

2.35% (over $200,000)

None

Medicare Tax Liability

Tax Rate

Single

Married, Joint

Married, Separate

Head of Household

Taxable Wage Limit

1.45%

2.35% (over $200,000)

2.35% (over $250,000)

2.35% (over $125,000)

2.35% (over $200,000)

None

1.45%

2.35% (over $200,000)

2.35% (over $250,000)

2.35% (over $125,000)

2.35% (over $200,000)

None

Child Tax Credit

$2,000

$2,000

Alaska State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.50%

$49,700

0.50%

$51,700

California State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

1.10%

None

1.20%

None

Hawaii State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.50%

$71,489

0.50%

$74,969

New Jersey State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.00%3

N/A3

0.23%

$165,400

New Jersey State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.425%

$42,300

0.425%

$43,300

New York State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

0.50%

$6,240

0.50%

$6,240

Pennsylvania State Unemployment Insurance (SUI)

Tax Rate

Taxable Wage Limit

0.07%

None

0.07%

None

Rhode Island State Disability Insurance (SDI)

Tax Rate

Taxable Wage Limit

1.20%

$87,000

1.30%

$89,200

As of 1/1/2025, the following six states are nonconforming for moving expenses:
Arkansas, California, Hawaii, New Jersey, New York, and Pennsylvania