|
|
 |
|
Single Taxpayers (other than Heads of Households and Surviving Spouses)
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+ |
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
8,700 |
|
|
|
|
|
|
| 8,700 |
35,350 |
|
870.00 |
|
15 |
|
8,700 |
| 35,350 |
85,650 |
|
4,867.50 |
|
25 |
|
35,350 |
| 85,650 |
178,650 |
|
17,442.50 |
|
28 |
|
85,650 |
| 178,650 |
388,350 |
|
43,482.50 |
|
33 |
|
178,650 |
| 388,350 |
..... |
|
112,683.50 |
|
35 |
|
388,350 |
Married Filing Jointly and Surviving Spouses
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
17,400 |
|
|
|
|
|
|
| 17,400 |
70,700 |
|
1,740.00 |
|
15 |
|
17,400 |
| 70,700 |
142,700 |
|
9,735.00 |
|
25 |
|
70,700 |
| 142,700 |
217,450 |
|
27,735.00 |
|
28 |
|
142,700 |
| 217,450 |
388,350 |
|
48,665.00 |
|
33 |
|
217,450 |
| 388,350 |
..... |
|
105,062.00 |
|
35 |
|
388,350 |
Married Filing Separately
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
8,700 |
|
|
|
|
|
|
| 8,700 |
35,350 |
|
870.00 |
|
15 |
|
8,700 |
| 35,350 |
71,350 |
|
4,867.50 |
|
25 |
|
35,350 |
| 71,350 |
108,725 |
|
13,867.50 |
|
28 |
|
71,350 |
| 108,725 |
194,175 |
|
24,332.50 |
|
33 |
|
108,725 |
| 194,175 |
...... |
|
52,531.00 |
|
35 |
|
194,175 |
Heads of Household
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
12,400 |
|
|
|
|
|
|
| 12,400 |
47,350 |
|
1,240.00 |
|
15 |
|
12,400 |
| 47,350 |
122,300 |
|
6,482.50 |
|
25 |
|
47,350 |
| 122,300 |
198,050 |
|
25,220.00 |
|
28 |
|
122,300 |
| 198,050 |
388,350 |
|
46,430.00 |
|
33 |
|
198,050 |
| 388,350 |
..... |
|
109,229.00 |
|
35 |
|
388,350 |
Estates and Non-Grantor Trusts
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0 |
$ |
2,400 |
|
|
|
|
|
|
| 2,400 |
5,600 |
|
360.00 |
|
25 |
|
2,400 |
| 5,600 |
8,500 |
|
1,160.00 |
|
28 |
|
5,600 |
| 8,500 |
11,650 |
|
1,972.00 |
|
33 |
|
8,500 |
| 11,650 |
..... |
|
3,011.50 |
|
35 |
|
11,650 |
|
|
|
|
