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Tax Rate Schedules
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| Single Individuals | |||||||
| Taxable Income | |||||||
| Over | But Not Over | Pay | + % on Excess | of amount over | |||
| $ 0- | $7,150 | $ 0 | 10 % | $ 0 | |||
| 7,150- | 29,050 | 715.00 | 15 | 7,150 | |||
| 29,050- | 70,350 | 4,000.00 | 25 | 29,050 | |||
| 70,350- | 146,750 | 14,325.00 | 28 | 70,350 | |||
| 146,750- | 319,100 | 35,717.00 | 33 | 146,750 | |||
| 319,100- | ...... | 92,592.50 | 35 | 319,100 | |||
| Back | |||||||
| Married Filing Jointly and Surviving | |||||||
| Taxable Income | |||||||
| Over | But Not Over | Pay | + % on Excess | of amount over | |||
| $ 0- | $14,300 | $ 0 | 10 % | $ 0 | |||
| 14,300- | 58,100 | 1,430.00 | 15 | 14,300 | |||
| 58,100- | 117,250 | 8,000.00 | 25 | 58,100 | |||
| 117,250- | 178,650 | 22,787.50 | 28 | 117,250 | |||
| 178,650- | 319,100 | 39,979.50 | 33 | 178,650 | |||
| 319,100- | ...... | 86,328.00 | 35 | 319,100 | |||
| Back | |||||||
| Married Individuals Filing Separately | |||||||
| Taxable Income | |||||||
| Over | But Not Over | Pay | + % on Excess | of amount over | |||
| $ 0- | $7,150 | $ 0 | 10 % | $ 0 | |||
| 7,150- | 29,050 | 715.00 | 15 | 7,150 | |||
| 29,050- | 58,625 | 4,000.00 | 25 | 29,050 | |||
| 58,625- | 89,325 | 11,393.75 | 28 | 58,625 | |||
| 89,325- | 159,550 | 19,989.75 | 33 | 89,325 | |||
| 159,550- | ...... | 43,164.00 | 35 | 159,550 | |||
| Back | |||||||
| Heads of Households | |||||||
| Taxable Income | |||||||
| Over | But Not Over | Pay | + % on Excess | of amount over | |||
| $ 0- | $10,200 | $ 0 | 10 % | $ 0 | |||
| 10,200- | 38,900 | 1,020.00 | 15 | 10,200 | |||
| 38,900- | 100,500 | 5,325.00 | 25 | 38,900 | |||
| 100,500- | 162,700 | 20,725.00 | 28 | 100,500 | |||
| 162,700- | 319,100 | 38,141.00 | 33 | 162,700 | |||
| 319,100- | ...... | 89,753.00 | 35 | 319,100 | |||
| Back | |||||||
| Estates and Nongrantor Trusts (Projected) | |||||||
| Taxable Income | |||||||
| Over | But Not Over | Pay | + % on Excess | of amount over | |||
| $ 0- | $1,950 | $ 0 | 15 % | $ 0 | |||
| 1,950- | 4,600 | 292.50 | 25 | 1,950 | |||
| 4,600- | 7,000 | 955.00 | 28 | 4,600 | |||
| 7,000- | 9,550 | 1,627.00 | 33 | 7,000 | |||
| 9,550- | ...... | 2,468.50 | 35 | 9,550 | |||
| Back | |||||||
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