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Impact on the Widow’s Penalty

Effective Tax-Rate Comparison: Married Filing Joint vs. Single Filers

The chart below calculates the difference in effective tax rates between filing at a joint rate and a single rate at the listed income levels. This change in tax rates is sometimes called the “Widow’s Penalty” and can be an important adjustment to consider. Please note this chart assumes the client’s adjusted gross income remains the same regardless of filing status.
Adjusted Gross Income Married Filing Joint Single Filer Difference Between Rates ("Widow's Penalty") Percent Increase Represented
$100,000 11.3% 16% 4.7% 42%
$150,000 13.5% 18.7% 5.2% 39%
$200,000 16% 20.1% 4.1% 26%
$250,000 17.5% 22.2% 4.7% 27%
$300,000 18.7% 24.3% 5.6% 30%
$350,000 19.5% 25.9% 6.4% 33%
$400,000 20.1% 27.1% 7% 35%
$450,000 21.1% 28% 6.9% 33%
$500,000 22.2% 28.7% 6.5% 29%

Average Impact: 32%

Range of Impact: 26-42%