|
|
 |
|
Single Taxpayers other than Heads of Households and Surviving Spouses
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+ |
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
8,500 |
|
|
|
|
|
|
| 8,500 |
34,500 |
|
850.00 |
|
15 |
|
8,500 |
| 34,500 |
83,600 |
|
4,750.00 |
|
25 |
|
34,500 |
| 83,600 |
174,400 |
|
17,025.00 |
|
28 |
|
83,600 |
| 174,400 |
379,150 |
|
42,449.00 |
|
33 |
|
174,400 |
| 379,150 |
..... |
|
110,016.50 |
|
35 |
|
379,150 |
Married Filing Jointly and Surviving Spouses
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
16,750 |
|
|
|
|
|
|
| 17,000 |
69,000 |
|
1,700.00 |
|
15 |
|
17,000 |
| 69,000 |
139,350 |
|
9,500.00 |
|
25 |
|
69,000 |
| 139,350 |
212,300 |
|
27,087.50 |
|
28 |
|
139,350 |
| 212,300 |
379,150 |
|
47,513.50 |
|
33 |
|
212,300 |
| 379,150 |
..... |
|
102,574.00 |
|
35 |
|
379,150 |
Married Filing Separately
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
8,500 |
|
|
|
|
|
|
| 8,500 |
34,500 |
|
850.00 |
|
15 |
|
8,500 |
| 34,500 |
69,675 |
|
4,750.00 |
|
25 |
|
34,500 |
| 69,675 |
106,510 |
|
13,543.75 |
|
28 |
|
69,675 |
| 106,510 |
189,575 |
|
23,756.75 |
|
33 |
|
106,510 |
| 189,575 |
...... |
|
51,287.00 |
|
35 |
|
189,575 |
Heads of Household
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
12,150 |
|
|
|
|
|
|
| 12,150 |
46,250 |
|
1,215.00 |
|
15 |
|
12,150 |
| 46,250 |
119,400 |
|
6,330.00 |
|
25 |
|
46,250 |
| 119,400 |
193,350 |
|
24,617.50 |
|
28 |
|
119,400 |
| 193,350 |
379,150 |
|
45,323.50 |
|
33 |
|
193,350 |
| 379,150 |
..... |
|
106,637.50 |
|
35 |
|
379,150 |
Estates and Non-Grantor Trusts
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
2,300 |
|
|
|
|
|
|
| 2,300 |
5,450 |
|
345.00 |
|
25 |
|
2,300 |
| 5,450 |
8,300 |
|
1,132.50 |
|
28 |
|
5,450 |
| 8,300 |
11,350 |
|
1,930.50 |
|
33 |
|
8,300 |
| 11,350 |
..... |
|
2,937.00 |
|
35 |
|
11,350 |
|
|
|
|
