|
Single Taxpayers
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
7,000 |
|
|
|
|
|
|
|
7,000- |
28,400 |
|
700.00 |
|
15 |
|
7,000 |
|
28,400- |
68,800 |
|
3,910.00 |
|
25 |
|
28,400 |
|
68,800- |
143,500 |
|
14,010.00 |
|
28 |
|
68,800 |
|
143,500- |
311,950 |
|
34,926.00 |
|
33 |
|
143,500 |
| 311,950- |
….……. |
|
90,514.50 |
|
35 |
|
311,950 |
Married Filing Jointly and Surviving Spouses
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
14,000 |
|
|
|
|
|
|
|
14,000- |
56,800 |
|
1,400.00 |
|
15 |
|
14,000 |
|
56,800- |
114,650 |
|
7,820.00 |
|
25 |
|
56,800 |
|
114,650- |
174,700 |
|
22,282.50 |
|
28 |
|
114,650 |
|
174,700- |
311,950 |
|
39,096.50 |
|
33 |
|
174,700 |
| 311,950- |
….……. |
|
84,389.00 |
|
35 |
|
311,950 |
Married Filing Separately
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
7,000 |
|
|
|
|
|
|
|
7,000- |
28,400 |
|
700.00 |
|
15 |
|
7,000 |
|
28,400- |
57,325 |
|
3,910.00 |
|
25 |
|
28,400 |
|
57,325- |
87,350 |
|
11,141.25 |
|
28 |
|
57,325 |
|
87,350- |
155,975 |
|
19,548.25 |
|
33 |
|
87,350 |
155,975- |
….……. |
|
42,194.50 |
|
35 |
|
155,975 |
Heads of Household
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
10,000 |
|
|
|
|
|
|
|
10,000- |
38,050 |
|
1,000.00 |
|
15 |
|
10,000 |
|
38,050- |
98,250 |
|
5,207.50 |
|
25 |
|
38,050 |
|
98,250- |
159,100 |
|
20,257.50 |
|
28 |
|
98,250 |
|
159,100- |
311,950 |
|
37,295.50 |
|
33 |
|
159,100 |
| 311,950- |
….……. |
|
87,736.00 |
|
35 |
|
311,950 |
Estates and Non-Grantor Trusts
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
1,900 |
|
|
|
|
|
|
|
1,900- |
4,500 |
|
285.00 |
|
25 |
|
1,900 |
|
4,500- |
6,850 |
|
935.00 |
|
28 |
|
4,500 |
|
6,850- |
9,350 |
|
1,593.00 |
|
33 |
|
6,850 |
|
9,350- |
….……. |
|
2,418.00 |
|
35 |
|
9,350 |
|
