Rate tables
(A) Married individuals filing joint returns and surviving spouses The following table shall be applied in lieu of the table contained in subsection (a):
| If taxable income is: | The tax is: |
|---|---|
| Not over $19,050 | 10% of taxable income. |
| Over $19,050 but not over $77,400 | $1,905, plus 12% of the excess over $19,050. |
| Over $77,400 but not over $165,000 | $8,907, plus 22% of the excess over $77,400. |
| Over $165,000 but not over $315,000 | $28,179, plus 24% of the excess over $165,000. |
| Over $315,000 but not over $400,000 | $64,179, plus 32% of the excess over $315,000. |
| Over $400,000 but not over $600,000 | $91,379, plus 35% of the excess over $400,000. |
| Over $600,000 | $161,379, plus 37% of the excess over $600,000. |
(B) Heads of households The following table shall be applied in lieu of the table contained in subsection (b):
| If taxable income is: | The tax is: |
|---|---|
| Not over $13,600 | 10% of taxable income. |
| Over $13,600 but not over $51,800 | $1,360, plus 12% of the excess over $13,600. |
| Over $51,800 but not over $82,500 | $5,944, plus 22% of the excess over $51,800. |
| Over $82,500 but not over $157,500 | $12,698, plus 24% of the excess over $82,500. |
| Over $157,500 but not over $200,000 | $30,698, plus 32% of the excess over $157,500. |
| Over $200,000 but not over $500,000 | $44,298, plus 35% of the excess over $200,000. |
| Over $500,000 | $149,298, plus 37% of the excess over $500,000. |
(C) Unmarried individuals other than surviving spouses and heads of households The following table shall be applied in lieu of the table contained in subsection (c):
| If taxable income is: | The tax is: |
|---|---|
| Not over $9,525 | 10% of taxable income. |
| Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525. |
| Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700. |
| Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500. |
| Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500. |
| Over $200,000 but not over $500,000 | $45,689.50, plus 35% of the excess over $200,000. |
| Over $500,000 | $150,689.50, plus 37% of the excess over $500,000. |
(D) Married individuals filing separate returns The following table shall be applied in lieu of the table contained in subsection (d):
| If taxable income is: | The tax is: |
|---|---|
| Not over $9,525 | 10% of taxable income. |
| Over $9,525 but not over $38,700 | $952.50, plus 12% of the excess over $9,525. |
| Over $38,700 but not over $82,500 | $4,453.50, plus 22% of the excess over $38,700. |
| Over $82,500 but not over $157,500 | $14,089.50, plus 24% of the excess over $82,500. |
| Over $157,500 but not over $200,000 | $32,089.50, plus 32% of the excess over $157,500. |
| Over $200,000 but not over $300,000 | $45,689.50, plus 35% of the excess over $200,000. |
| Over $300,000 | $80,689.50, plus 37% of the excess over $300,000. |
(E) Estates and trusts The following table shall be applied in lieu of the table contained in subsection (e):
| If taxable income is: | The tax is: |
|---|---|
| Not over $2,550 | 10% of taxable income. |
| Over $2,550 but not over $9,150 | $255, plus 24% of the excess over $2,550. |
| Over $9,150 but not over $12,500 | $1,839, plus 35% of the excess over $9,150. |
| Over $12,500 | $3,011.50, plus 37% of the excess over $12,500. |
(F) References to rate tables Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).