Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
| If taxable income is: | The tax is: |
|---|---|
| Not over $18,450 | 15% of taxable income. |
| Over $18,450 but not over $44,575 | $2,767.50, plus 28% of the excess over $18,450. |
| Over $44,575 but not over $70,000 | $10,082.50, plus 31% of the excess over $44,575. |
| Over $70,000 but not over $125,000 | $17,964.25, plus 36% of the excess over $70,000. |
| Over $125,000 | $37,764.25, plus 39.6% of the excess over $125,000. |