| ◆Married Individuals Filing Joint Returns and Surviving Spouses |
| If Taxable Income Is: | The Tax Is: |
| Not over $17,000 | 10% of the taxable income |
| Over $17,000 but not over $69,000 | $1,700 plus 15% of the excess over $17,000 |
| Over $69,000 but not over $139,350 | $9,500 plus 25% of the excess over $69,000 |
| Over $139,350 but not over $212,300 | $27,087.50 plus 28% of the excess over $139,350 |
| Over $212,300 but not over $379,150 | $47,513.50 plus 33% of the excess over $212,300 |
| Over $379,150 | $102,574 plus 35% of the excess over $379,150 |
| |
| ◆Heads of Households |
| If Taxable Income Is: | The Tax Is: |
| Not over $12,150 | 10% of the taxable income |
| Over $12,150 but not over $46,250 | $1,215 plus 15% of the excess over $12,150 |
| Over $46,250 but not over $119,400 | $6,330 plus 25% of the excess over $46,250 |
| Over $119,400 but not over $193,350 | $24,617.50 plus 28% of the excess over $119,400 |
| Over $193,350 but not over $379,150 | $45,323.50 plus 33% of the excess over $193,350 |
| Over $379,150 | $106,637.50 plus 35% of the excess over $379,150 |
| |
| ◆Unmarried Individuals (other than Surviving Spouses and Heads of Households) |
| If Taxable Income Is: | The Tax Is: |
| Not over $8,500 | 10% of the taxable income |
| Over $8,500 but not over $34,500 | $850 plus 15% of the excess over $8,500 |
| Over $34,500 but not over $83,600 | $4,750 plus 25% of the excess over $34,500 |
| Over $83,600 but not over $174,400 | $17,025 plus 28% of the excess over $83,600 |
| Over $174,400 but not over $379,150 | $42,449 plus 33% of the excess over $174,400 |
| Over $379,150 | $110,016.50 plus 35% of the excess over $379,150 |
| |
| ◆Married Individuals Filing Separate Returns |
| If Taxable Income Is: | The Tax Is: |
| Not over $8,500 | 10% of the taxable income |
| Over $8,500 but not over $34,500 | $850 plus 15% of the excess over $8,500 |
| Over $34,500 but not over $69,675 | $4,750 plus 25% of the excess over $34,500 |
| Over $69,675 but not over $106,150 | $13,543.75 plus 28% of the excess over $69,675 |
| Over $106,150 but not over $189,575 | $23,756.75 plus 33% of the excess over $106,150 |
| Over $189,575 | $51,287 plus 35% of the excess over $189,575 |
| |
| ◆Estates and Trusts |
| If Taxable Income Is: | The Tax Is: |
| Not over $2,300 | 15% of the taxable income |
| Over $2,300 but not over $5,450 | $345 plus 25% of the excess over $2,300 |
| Over $5,450 but not over $8,300 | $1,132.50 plus 28% of the excess over $5,450 |
| Over $8,300 but not over $11,350 | $1,930.50 plus 33% of the excess over $8,300 |
| Over $11,350 | $2,937 plus 35% of the excess over $11,350 |
