|
Single
Taxpayers
Taxable Income
|
Over
|
But
Not Over
|
|
Pay
|
+
|
%
on Excess
|
|
of
the
amount over
|
|
$
|
0-
|
$
|
6,000
|
|
|
|
|
|
|
|
6,000-
|
27,950
|
|
600.00
|
|
15 |
|
6,000
|
|
27,950-
|
67,700
|
|
3,892.50
|
|
27 |
|
27,950
|
|
67,700-
|
141,250
|
|
14,625.00
|
|
30 |
|
67,700
|
|
141,250-
|
307,050
|
|
36,690.00
|
|
35 |
|
141,250
|
| 307,050-
|
….…….
|
|
94,720.00 |
|
38.6 |
|
307,050 |
Married
Filing Jointly and Surviving Spouses
Taxable Income
|
Over
|
But
Not Over
|
|
Pay
|
+
|
%
on Excess
|
|
of
the
amount over
|
|
$
|
0-
|
$
|
12,000
|
|
|
|
|
|
|
|
12,000-
|
46,700
|
|
1,200.00
|
|
15 |
|
12,000
|
|
46,700-
|
112,850
|
|
6,405.00
|
|
27 |
|
46,700
|
|
112,850-
|
171,950
|
|
24,265.50
|
|
30 |
|
112,850
|
|
171,950-
|
307,050
|
|
41,995.50
|
|
35 |
|
171,950
|
|
307,050- |
….…….
|
|
89,280.50 |
|
38.6 |
|
307,050 |
Married
Filing Separately
Taxable Income
|
Over
|
But
Not Over
|
|
Pay
|
+
|
%
on Excess
|
|
of
the
amount over
|
|
$
|
0-
|
$
|
6,000
|
|
|
|
|
|
|
|
6,000-
|
23,350
|
|
600.00
|
|
15 |
|
6,000
|
|
23,350-
|
56,425
|
|
3,202.50
|
|
27 |
|
23,350
|
|
56,425-
|
85,975
|
|
12,132.75
|
|
30 |
|
56,425
|
|
85,975-
|
153,525
|
|
20,997.75
|
|
35 |
|
85,975
|
|
153,525- |
….…….
|
|
44,640.25 |
|
38.6 |
|
153,525 |
Heads of
Household
Taxable Income
|
Over
|
But
Not Over
|
|
Pay
|
+
|
%
on Excess
|
|
of
the
amount over
|
|
$
|
0-
|
$
|
10,000
|
|
|
|
|
|
|
|
10,000-
|
37,450
|
|
1,000.00
|
|
15 |
|
10,000
|
|
37,450-
|
96,700
|
|
5,117.50
|
|
27 |
|
37,450
|
|
96,700-
|
156,600
|
|
21,115.00
|
|
30 |
|
96,700
|
|
156,600-
|
307,050
|
|
39,085.00
|
|
35 |
|
156,600
|
|
307,050- |
….…….
|
|
91,742.50 |
|
38.6 |
|
307,050 |
Estates
and Non-Grantor Trusts
Taxable Income
|
Over
|
But
Not Over
|
|
Pay
|
+
|
%
on Excess
|
|
of
the
amount over
|
|
$
|
0-
|
$
|
1,850
|
|
|
|
|
|
|
|
1,850-
|
4,400
|
|
277.50
|
|
27 |
|
1,850
|
|
4,400-
|
6,750
|
|
966.00
|
|
30 |
|
4,400
|
|
6,750-
|
9,200
|
|
1,671.00
|
|
35 |
|
6,750
|
|
9,200-
|
….…….
|
|
2,528.50
|
|
38.6
|
|
9,200
|
|
