|
|
 |
|
Single Taxpayers (other than Heads of Households and Surviving Spouses)
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+ |
% on Excess
|
|
of the
amount over
|
| $ |
0- |
$ |
8,375 |
|
|
|
|
|
|
| 8,375- |
34,000 |
|
837.50 |
|
15 |
|
8,375 |
| 34,000- |
82,400 |
|
4,681.25 |
|
25 |
|
34,000 |
| 82,400 |
171,850 |
|
16,781.25 |
|
28 |
|
82,400 |
| 171,850- |
373,650 |
|
41,827.25 |
|
33 |
|
171,850 |
| 373,650- |
..... |
|
108,421.25 |
|
35 |
|
373,650 |
Married Filing Jointly and Surviving Spouses
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0- |
$ |
16,750 |
|
|
|
|
|
|
| 16,750- |
68,000 |
|
1,675.00 |
|
15 |
|
16,750 |
| 68,000- |
137,300 |
|
9,362.50 |
|
25 |
|
68,000 |
| 137,300- |
209,250 |
|
26,687.50 |
|
28 |
|
137,300 |
| 209,250- |
373,650 |
|
46,833.50 |
|
33 |
|
209,250 |
| 373,650- |
..... |
|
101,085.50 |
|
35 |
|
373,650 |
Married Filing Separately
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0- |
$ |
8,375 |
|
|
|
|
|
|
| 8,375- |
34,000 |
|
837.50 |
|
15 |
|
8,375 |
| 34,000 |
68,650 |
|
4,681.25 |
|
25 |
|
34,000 |
| 65,725 |
104,625 |
|
13,343.75 |
|
28 |
|
68,650 |
| 104,625 |
186,825 |
|
23,416.75 |
|
33 |
|
104,625 |
| 186,825 |
...... |
|
50,542.75 |
|
35 |
|
186,825 |
Heads of Household
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0- |
$ |
11,950 |
|
|
|
|
|
|
| 11,950- |
45,550 |
|
1,195.00 |
|
15 |
|
11,950 |
| 45,550- |
117,650 |
|
6,235.00 |
|
25 |
|
45,550 |
| 117,650- |
190,550 |
|
24,260.00 |
|
28 |
|
117,650 |
| 190,550- |
373,650 |
|
44,672.00 |
|
33 |
|
190,550 |
| 373,650- |
..... |
|
105,095.00 |
|
35 |
|
373,650 |
Estates and Non-Grantor Trusts
Taxable Income
|
Over
|
But Not Over
|
|
Pay
|
+
|
% on Excess
|
|
of the
amount over
|
| $ |
0- |
$ |
2,300 |
|
|
|
|
|
|
| 2,300- |
5,350 |
|
345.00 |
|
25 |
|
2,300 |
| 5,350- |
8,200 |
|
1,107.50 |
|
28 |
|
5,350 |
| 8,200 |
11,200 |
|
1,905.50 |
|
33 |
|
8,200 |
| 11,200- |
..... |
|
2,895.50 |
|
35 |
|
11,200 |
|
|
|
|
