Single Taxpayers
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
7,550 |
|
|
|
|
|
|
|
7,550- |
30,650 |
|
755.00 |
|
15 |
|
7,550 |
|
30,650- |
74,200 |
|
4,220.00 |
|
25 |
|
30,650 |
|
74,200- |
154,800 |
|
15,107.50 |
|
28 |
|
74,200 |
|
154,800- |
336,550 |
|
37,675.50 |
|
33 |
|
154,800 |
|
336,550- |
..... |
|
97,653.00 |
|
35 |
|
336,550 |
|
|
|
|
|
|
|
|
|
|
Married Filing Jointly and Surviving Spouses
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
15,100 |
|
|
|
|
|
|
|
15,100- |
61,300 |
|
1,510.00 |
|
15 |
|
15,100 |
|
61,300- |
123,700 |
|
8,440.00 |
|
25 |
|
61,300 |
|
123,700- |
188,450 |
|
24,040.00 |
|
28 |
|
123,700 |
|
188,450- |
336,550 |
|
42,170.00 |
|
33 |
|
188,450 |
|
336,550- |
..... |
|
91,043.00 |
|
35 |
|
336,550 |
|
|
|
|
|
|
|
|
|
|
Married Filing Separately
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
7,550 |
|
|
|
|
|
|
|
7,550- |
30,650 |
|
755.00 |
|
15 |
|
7,550 |
|
30,650- |
61,850 |
|
4,220.00 |
|
25 |
|
30,650 |
|
61,850- |
94,225 |
|
12,020.00 |
|
28 |
|
61,850 |
|
94,225- |
168,275 |
|
21,085.00 |
|
33 |
|
94,225 |
|
168,275- |
..... |
|
45,521.50 |
|
35 |
|
168,275 |
|
|
|
|
|
|
|
|
|
|
Heads of Household
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
10,750 |
|
|
|
|
|
|
|
10,750- |
41,050 |
|
1,075.00 |
|
15 |
|
10,750 |
|
41,050- |
106,000 |
|
5,620.00 |
|
25 |
|
41,050 |
|
106,000- |
171,650 |
|
21,857.50 |
|
28 |
|
106,000 |
|
171,650- |
336,550 |
|
40,239.50 |
|
33 |
|
171,650 |
|
336,550- |
..... |
|
94,656.50 |
|
35 |
|
336,550 |
|
|
|
|
|
|
|
|
|
|
Estates and Non-Grantor Trusts
Taxable Income
|
Over |
But Not Over |
|
Pay |
+ |
% on Excess |
|
of the
amount over |
|
$ |
0- |
$ |
2,050 |
|
|
|
|
|
|
|
2,050- |
4,850 |
|
307.50 |
|
25 |
|
2,050 |
|
4,850- |
7,400 |
|
1,007.50 |
|
28 |
|
4,850 |
|
7,400- |
10,050 |
|
1,721.50 |
|
33 |
|
7,400 |
|
10,050- |
..... |
|
2,596.00 |
|
35 |
|
10,050 |
|
|
|
|
|
|
|
|
|
|
|