| Income tax | If taxable income is over | But not over | The tax is | Of the amount over |
|---|---|---|---|---|
| Married/Filing jointly and qualifying widow(er)s | $0 | $22,000 | $0.00 + 10% | $0 |
| $22,000 | $89,450 | $2,200 + 12% | $22,000 | |
| $89,450 | $190,750 | $10,294 + 22% | $89,450 | |
| $190,750 | $364,200 | $32,580 + 24% | $190,750 | |
| $364,200 | $462,500 | $74,208 + 32% | $364,200 | |
| $462,500 | $693,750 | $105,664 + 35% | $462,500 | |
| $693,750 | — | $186,601.50 + 37% | $693,750 | |
| Single | $0 | $11,000 | $0.00 + 10% | $0 |
| $11,000 | $44,725 | $1,100 + 12% | $11,000 | |
| $44,725 | $95,375 | $5,147 + 22% | $44,725 | |
| $95,375 | $182,100 | $16,290 + 24% | $95,375 | |
| $182,100 | $231,250 | $37,104 + 32% | $182,100 | |
| $231,250 | $578,125 | $52,832 + 35% | $231,250 | |
| $578,125 | — | $174,238.25 + 37% | $578,125 | |
| Estates and trusts | $0 | $2,900 | $0.00 + 10% | $0 |
| $2,900 | $10,550 | $290 + 24% | $2,900 | |
| $10,550 | $14,450 | $2,126 + 35% | $10,550 | |
| $14,450 | — | $3,491 + 37% | $14,450 |