| Single |
|---|
| If taxable income is over | But not over | The tax is |
| $0 | $9,950 | 10% of the taxable amount |
| $9,950 | $40,525 | $995 plus 12% of the excess over $9,950 |
| $40,525 | $86,375 | $4,664 plus 22% of the excess over $40,525 |
| $86,375 | $164,925 | $14,751 plus 24% of the excess over $86,375 |
| $164,925 | $209,425 | $33,603 plus 32% of the excess over $164,925 |
| $209,425 | $523,600 | $47,843 plus 35% of the excess over $209,425 |
| $523,600 | no limit | $157,804.25 plus 37% of the excess over $523,600 |
| Married Filing Jointly or Qualifying Widow(er) |
|---|
| If taxable income is over | But not over | The tax is |
| $0 | $19,900 | 10% of the taxable amount |
| $19,990 | $81,050 | $1,990 plus 12% of the excess over $19,990 |
| $81,050 | $172,750 | $9,328 plus 22% of the excess over $81,050 |
| $172,750 | $329,850 | $29,502 plus 24% of the excess over $172,750 |
| $329,850 | $418,850 | $67,206 plus 32% of the excess over $329,850 |
| $418,850 | $628,300 | $95,686 plus 35% of the excess over $418,850 |
| $628,300 | no limit | $168,993.50 plus 37% of the excess over $628,300 |
| Married Filing Separately |
|---|
| If taxable income is over | But not over | The tax is |
| $0 | $9,950 | 10% of the taxable amount |
| $9,950 | $40,525 | $995 plus 12% of the excess over $9,950 |
| $40,525 | $86,375 | $4,664 plus 22% of the excess over $40,525 |
| $86,375 | $164,925 | $14,751 plus 24% of the excess over $86,375 |
| $164,925 | $209,425 | $33,603 plus 32% of the excess over $164,925 |
| $209,425 | $314,150 | $47,843 plus 35% of the excess over $209,425 |
| $314,150 | no limit | $84,496.75 plus 37% of the excess over $314,150 |
| Head of Household |
|---|
| If taxable income is over | But not over | The tax is |
| $0 | $14,200 | 10% of the taxable amount |
| $14,200 | $54,200 | $1,420 plus 12% of the excess over $14,200 |
| $54,200 | $86,350 | $6,220 plus 22% of the excess over $54,200 |
| $86,350 | $164,900 | $13,293 plus 24% of the excess over $86,350 |
| $164,900 | $209,400 | $32,145 plus 32% of the excess over $164,900 |
| $209,400 | $523,600 | $46,385 plus 35% of the excess over $209,400 |
| $523,600 | no limit | $156,355 plus 37% of the excess over $523,600 |
| Estates & Trusts |
|---|
| If taxable income is over | But not over | The tax is |
| $0 | $2,650 | 10% of the taxable income |
| $2,650 | $9,550 | $265 plus 24% of the excess over $2,650 |
| $9,550 | $13,050 | $1,921 plus 35% of the excess over $9,550 |
| $13,050 | no limit | $3,146 plus 37% of the excess over $13,050 |
