Page 11

11

TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns

Over $105,700 but not over $201,750

$16,155 plus 24% of the excess over $105,700

Over $201,750 but not over $256,200

$39,207 plus 32% of the excess over $201,750

Over $256,200 but not over $640,600

$56,631 plus 35% of the excess over $256,200

Over $640,600

$191,171 plus 37% of the excess over $640,600 If Taxable Income Is: The Tax Is:

Not over $12,400

10% of the taxable income

Over $12,400 but not over $50,400

$1,240 plus 12% of the excess over $12,400

Over $50,400 but not over $105,700

$5,800 plus 22% of the excess over $50,400

Over $105,700 but not over $201,775

$17,966 plus 24% of the excess over $105,700

Over $201,775 but not over $256,225

$41,024 plus 32% of the excess over $201,775

Over $256,225 but not over $640,600

$58,448 plus 35% of the excess over $256,225

Over $640,600

$192,979.25 plus 37% of the excess over $640,600 If Taxable Income Is: The Tax Is:

Not over $12,400

10% of the taxable income

Over $12,400 but not over $50,400

$1,240 plus 12% of the excess over $12,400

Over $50,400 but not over $105,700

$5,800 plus 22% of the excess over $50,400