Married individuals filing joint returns and surviving spouses

If Taxable Income Is:

The Tax Is:

Not over $16,750

10% of the taxable income

Over $16,750 but not over $68,000

$1,675 plus 15% of the excess over $16,750

Over $68,000 but not over $137,300

$9,362.50 plus 25% of the excess over $68,000

Over $137,300 but not over $209,250

$26,687.50 plus 28% of the excess over $137,300

Over $209,250 but not over $373,650

$46,883.50 plus 33% of the excess over $209,250

Over $373,650

$101,085.50 plus 35% of the excess over $373,650

Heads of households

If Taxable Income Is:

The Tax Is:

Not over $11,950

10% of the taxable income

Over $11,950 but not over $45,550

$1,195 plus 15% of the excess over $11,950

Over $45,550 but not over $117,650

$6,235 plus 25% of the excess over $45,550

Over $117,650 but not over $190,550

$24,260 plus 28% of the excess over $117,650

Over $190,550 but not over $373,650

$44,672 plus 33% of the excess over $190,550

Over $373,650

$105,095 plus 35% of the excess over $373,650

Unmarried individuals (other than surviving spouses and heads of households)

If Taxable Income Is:

The Tax Is:

Not over $8,375

10% of the taxable income

Over $8,375 but not over $34,000

$837.50 plus 15% of the excess over $8,375

Over $34,000 but not over $82,400

$4,681.25 plus 25% of the excess over $34,000

Over $82,400 but not over $171,850

$16,781.25 plus 28% of the excess over $82,400

Over $171,850 but not over $373,650

$41,827.25 plus 33% of the excess over $171,850

Over $373,650

$108,421.30 plus 35% of the excess over $373,650

Married individuals filing separate returns

If Taxable Income Is:

The Tax Is:

Not over $8,375

10% of the taxable income

Over $8,375 but not over $34,000

$837.50 plus 15% of the excess over $8,375

Over $34,000 but not over $68,650

$4,681.25 plus 25% of the excess over $34,000

Over $68,650 but not over $104,625

$13,343.75 plus 28% of the excess over $68,650

Over $104,625 but not over $186,825

$23,416.75 plus 33% of the excess over $104,625

Over $186,825

$50,542.75 plus 35% of the excess over $186,825