Rates

 

 

If TAXABLE INCOME

 

Then the TAX is

 

Is Over

But Not Over

 

This Amount

Plus This %

 

Of the Excess Over

SCHEDULE X

Unmarried Individuals (other than Surviving Spouses and Heads of Households).

 

$0

$8,025

 

$0.00

10%

 

$0.00

 

$8,025

$32,550

 

$1,145

15%

 

$11,450

 

$32,550

$78,850

 

$5,975

25%

 

$43,650

 

$78,850

$164,550

 

$23,225

28%

 

$112,650

 

$164,550

$357,700

 

$42,755

33%

 

$182,400

 

$357,700

--

 

$100,604

35%

 

$357,700

SCHEDULE Y-1

Married Individuals Filing Joint Returns and Surviving Spouses

 

$0

$16,050

 

$0.00

10%

 

$0.00

 

$16,050

$65,100

 

$1,605

15%

 

$16,050

 

$65,100

$131,450

 

$8,962.50

25%

 

$65,100

 

$131,450

$200,300

 

$25,550

28%

 

$131,450

 

$200,300

$357,700

 

$44,828

33%

 

$200,300

 

$357,700

--

 

$96,770

35%

 

$357,700

SCHEDULE Y-2

Married Filing Separately

 

$0

$8,025

 

$0.00

10%

 

$0.00

 

$8,025

$32,550

 

$802.50

15%

 

$8,025

 

$32,550

$65,725

 

$4,481.25

25%

 

$32,550

 

$65,725

$100,150

 

$12,775

28%

 

$65,725

 

$100,150

$178,850

 

$22,414

33%

 

$100,150

 

$178,850

--

 

$48,385

35%

 

$178,850

SCHEDULE Z

Head of Household

 

$0

$11,200

 

$0.00

10%

 

$0.00

 

$11,200

$42,650

 

$1,120.00

15%

 

$11,200

 

$42,650

$110,100

 

$5,837.50

25%

 

$42,650

 

$110,100

$178,350

 

$22,700.00

28%

 

$110,100

 

$178,350

$349,700

 

$41,810.00

33%

 

$178,350

 

$349,700

--

 

$98,355.50

35%

 

$349,700

ESTATES AND TRUSTS

Estates and Trusts

 

$0

$2,200

 

$0.00

15%

 

$0.00

 

$2,200

$5,150

 

$330

25%

 

$2,200

 

$5,150

$7,850

 

$1,067.50

28%

 

$5,150

 

$7,850

$10,700

 

$1,823.50

33%

 

$7,850

 

$10,700

--

 

$2,764

35%

 

$10,700

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