| 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 | $23,200 | $0.00 + 10% | $0 |
| $23,200 | $94,300 | $2,320 + 12% | $23,200 | |
| $94,300 | $201,050 | $10,852 + 22% | $94,300 | |
| $201,050 | $383,900 | $34,337 + 24% | $201,050 | |
| $383,900 | $487,450 | $78,221 + 32% | $383,900 | |
| $487,450 | $731,200 | $111,357 + 35% | $487,450 | |
| $731,200 | — | $196,669.50 + 37% | $731,200 | |
| Single | $0 | $11,600 | $0.00 + 10% | $0 |
| $11,600 | $47,150 | $1,160 + 12% | $11,600 | |
| $47,150 | $100,525 | $5,426 + 22% | $47,150 | |
| $100,525 | $191,950 | $17,168.50 + 24% | $100,525 | |
| $191,950 | $243,725 | $39,110.50 + 32% | $191,950 | |
| $243,725 | $609,350 | $55,678.50 + 35% | $243,725 | |
| $609,350 | — | $183,647.25 + 37% | $609,350 | |
| Estates and trusts | $0 | $3,100 | $0.00 + 10% | $0 |
| $3,100 | 11,150 | $310 + 24% | $3,100 | |
| $11,150 | $15,200 | $2,242 + 35% | $11,150 | |
| $15,200 | — | $3,659.50 + 37% | $15,200 |