2021 federal income tax brackets
Single
 
Taxable Income Tax owed
$0 - $9,950 10% of taxable income
$9,951 to $40,525 $995 plus 12% of the amount over $9,950
$40,526 to $86,375 $4,664plus 22% of the amount over $40,525
$86,376 to $164,925 $14,751plus 24% of the amount over $86,375
$164,926 to $209,425 $33,603plus 32% of the amount over $164,925
$209,426 to $523,200 $47,843plus 35% of the amount over $209,425
$523,601 or more $157,804.25plus 37% of the amount over $523,600
Married Filing Jointly
Taxable Income Tax owed
$0 to $19,900 10% of taxable income
$19,901 to $81,050 $19,901 plus 12% of the amount over $19,900
$81,051 to $172,750 $9,328plus 22% of the amount over $81,050
$172,751 to $329,850 $29,502 plus 24% of the amount over $172,750
$329,851 to $418,850 $67,206plus 32% of the amount over $329,850
$418,851 to $628,300 $95,686 plus 35% of the amount over $418,850
$628,301 or more $168,993.50plus 37% of the amount over $628,300
Married Filing Separately
Taxable Income Tax owed
$0 to $9,950 10% of taxable income
$9,951 to $40,525 995plus 12% of the amount over $9950
$40,526 to $86,375 $4,664plus 22% of the amount over $40,525
$86,376 to $164,925 $14,751plus 24% of the amount over $86,375
$64,926 to $209,425 $33,603 plus 32% of the amount over $164,925
$209,426 to $314,150 $47,843 plus 35% of the amount over $209,425
$314,151 or more $84,496.75plus 37% of the amount over $314,150
Head of Household
Taxable Income Tax owed
$0 to $14,200 10% of taxable income
$14,201 to $54,200 $1,420plus 12% of the amount over $14,200
$54,201 to $86,350 $6,220 plus 22% of the amount over $54,200
$86,351 to $164,900 $13,293plus 24% of the amount over $86,350
$164,901 to $209,400 $32,145 plus 32% of the amount over $164,900
$209,401 to $523,600 $46,385 plus 35% of the amount over $209,400
$523,601 or more $156,355plus 37% of the amount over $523,600
2021 Capital Gain and Qualified dividends Tax Rates
Rate Single Filer Married Filing Jointly Head of Household Married Filing Separately
0% $0-$40,400 $0-$80,800 $0-$53,600 $0-$40,000
15% $40,401 to $445,850 $80,801 to $501,600 $54,101 to $473,750 $40,401 to $250,800
20% Over $445,850 Over $501,600 Over $473,750 Over $250,800

* Additional 3.8% tax imposed on the lesser of the individual's Net investment Income or the excess of the individual's MAGI over certain thresholds ($250,000 for married couples filing jointly or surviving spouse, $125,000 for married couples filing separately, and $200,000 for all other individual taxpayers.) **The taxable part of a gain from selling setion 1020 and gain from selling collectiblers(coins or art) is taxed at maximum 28%. ***The portion of any unrecaptured section 1250 gain from selling section 1250 real property is taxed at a maximum 25% rate. ****Short-term capital gains are taxed at the same rate as ordinary income.

Individual Estimated Taxes
Individuals can base federal estimated tax payments on: 
1) 90% of current tax
2) 100% of prior year's tax, or
3) 110% of prior year's tax if prior year's AGI is :>$150,000 (>$75,000 for married Filing Separately)
.  Annualization exception
. No penalty if tax <$1,000 or no tax liabilities in preceding tax year.
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