Single
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over $7,825 |
| $31,850 |
$77,100 |
$4,386.25 plus 25% of the amount over $31,850 |
| $77,100 |
$160,850 |
$15,698.75 plus 28% of the amount over $77,100 |
| $160,850 |
$349,700 |
$39,148.75 plus 33% of the amount over $160,850 |
| $349,700 |
no limit |
$101,469.25 plus 35% of the amount over $349,700 |
Married Filing Jointly or Qualifying Widow(er)
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$15,650 |
10% of the amount over $0 |
| $15,650 |
$63,700 |
$1,565.00 plus 15% of the amount over $15,650 |
| $63,700 |
$128,500 |
$8,772.50 plus 25% of the amount over $63,700 |
| $128,500 |
$195,850 |
$24,972.50 plus 28% of the amount over $128,500 |
| $195,850 |
$349,700 |
$43,830.50 plus 33% of the amount over $195,850 |
| $349,700 |
no limit |
$94,601.00 plus 35% of the amount over $349,700 |
Married Filing Separately
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over $7,825 |
| $31,850 |
$64,250 |
$4,386.25 plus 25% of the amount over $31,850 |
| $64,250 |
$97,925 |
$12,486.25 plus 28% of the amount over $64,250 |
| $97,925 |
$174,850 |
$21,915.25 plus 33% of the amount over $97,925 |
| $174,850 |
no limit |
$47,300.50 plus 35% of the amount over $174,850 |
Head of Household
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$11,200 |
10% of the amount over $0 |
| $11,200 |
$42,650 |
$1,120.00 plus 15% of the amount over $11,200 |
| $42,650 |
$110,100 |
$5,837.50 plus 25% of the amount over $42,650 |
| $110,100 |
$178,350 |
$22,700.00 plus 28% of the amount over $110,100 |
| $178,350 |
$349,700 |
$41,810.00 plus 33% of the amount over $178,350 |
| $349,700 |
no limit |
$98,355.50 plus 35% of the amount over $349,700 |
|