Single
| If taxable income is over |
But not over |
The tax is |
| $0 |
$7,300 |
10% of the amount over $0 |
| $7,300 |
$29,700 |
$730 plus 15% of the amount over $7,300 |
| $29,700 |
$71,950 |
$4,090 plus 25% of the amount over $29,700 |
| $71,950 |
$150,150 |
$14,652.50 plus 28% of the amount over $71,950 |
| $150,150 |
$326,450 |
$36,548.50 plus 33% of the amount over $150,150 |
| $326,450 |
no limit |
$94,727.50 plus 35% of the amount over $326,450 |
Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over |
But not over |
The tax is |
| $0 |
$14,600 |
10% of the amount over $0 |
| $14,600 |
$59,400 |
$1,460 plus 15% of the amount over $14,600 |
| $59,400 |
$119,950 |
$8,180 plus 25% of the amount over $59,400 |
| $119,950 |
$182,800 |
$23,317.50 plus 28% of the amount over $119,950 |
| $182,800 |
$326,450 |
$40,915.50 plus 33% of the amount over $182,800 |
| $326,450 |
no limit |
$88,320 plus 35% of the amount over $326,450 |
Married Filing Separately
| If taxable income is over |
But not over |
The tax is |
| $0 |
$7,300 |
10% of the amount over $0 |
| $7,300 |
$29,700 |
$730 plus 15% of the amount over $7,300 |
| $29,700 |
$59,975 |
$4,090 plus 25% of the amount over $29,700 |
| $59,975 |
$91,400 |
$11,658.75 plus 28% of the amount over $59,975 |
| $91,400 |
$163,225 |
$20,457.50 plus 33% of the amount over $91,400 |
| $163,225 |
no limit |
$44,160 plus 35% of the amount over $163,225 |
Head of Household
| If taxable income is over |
But not over |
The tax is |
| $0 |
$10,450 |
10% of the amount over $0 |
| $10,450 |
$39,800 |
$1,045 plus 15% of the amount over $10,450 |
| $39,800 |
$102,800 |
$5,447.50 plus 25% of the amount over $39,800 |
| $102,800 |
$166,450 |
$21,197.50 plus 28% of the amount over $102,800 |
| $166,450 |
$326,450 |
$39,019.50 plus 33% of the amount over $166,450 |
| $326,450 |
no limit |
$91,819.50 plus 35% of the amount over $326,450 |
|