2. Tax Tables
2. Tax Tables
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92825
Tables that show the amount of tax owed for a specified tax year are annually adjusted for inflation.
For tax years beginning in 2024, the tax rate tables under §1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $23,200 | 10% of the taxable income |
Over $23,200 but not over $94,300 | $2,320 plus 12% of the excess over $23,200 |
Over $94,300 but not over $201,050 | $10,852 plus 22% of the excess over $94,300 |
Over $201,050 but not over $383,900 | $34,337 plus 24% of the excess over $201,050 |
Over $383,900 but not over $487,450 | $78,221 plus 32% of the excess over $383,900 |
Over $487,450 but not over $731,200 | $111,357 plus 35% of the excess over $487,450 |
Over $731,200 | $196,669.50 plus 37% of the excess over $731,200 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $16,550 | 10% of the taxable income |
Over $16,550 but not over $63,100 | $1,655 plus 12% of the excess over $16,550 |
Over $63,100 but not over $100,500 | $7,241 plus 22% of the excess over $63,100 |
Over $100,500 but not over $191,950 | $15,469 plus 24% of the excess over $100,500 |
Over $191,950 but not over $243,700 | $37,417 plus 32% of the excess over $191,150 |
Over $243,700 but not over $609,350 | $53,977 plus 35% of the excess over $243,700 |
Over $609,350 | $181,954.50 plus 37% of the excess over $609,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,600 | 10% of the taxable income |
Over $11,600 but not over $47,150 | $1,160 plus 12% of the excess over $11,600 |
Over $47,150 but not over $100,525 | $5,426 plus 22% of the excess over $47,150 |
Over $100,525 but not over $191,950 | $17,168.50 plus 24% of the excess over $100,525 |
Over $191,950 but not over $243,725 | $39,110.50 plus 32% of the excess over $191,150 |
Over $243,725 but not over $609,350 | $55,678.50 plus 35% of the excess over $243,725 |
Over $609,350 | $183,647.25 plus 37% of the excess over $609,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,600 | 10% of the taxable income |
Over $11,600 but not over $47,150 | $1,160 plus 12% of the excess over $11,600 |
Over $47,150 but not over $100,525 | $5,426 plus 22% of the excess over $47,150 |
Over $100,525 but not over $191,950 | $17,168.50 plus 24% of the excess over $100,525 |
Over $191,950 but not over $243,725 | $39,110.50 plus 32% of the excess over $191,150 |
Over $243,725 but not over $365,600 | $55,678.50 plus 35% of the excess over $243,725 |
Over $365,600 | $98,334.75 plus 37% of the excess over $365,600 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $3,100 | 10% of the taxable income |
Over $3,100 but not over $11,150 | $310 plus 24% of the excess over $3,100 |
Over $11,150 but not over $15,200 | $2,242 plus 35% of the excess over $11,150 |
Over $15,200 | $3,659.50 plus 37% of the excess over $15,200 |
For tax years beginning in 2023, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $22,000 | 10% of the taxable income |
Over $22,000 but not over $89,450 | $2,200 plus 12% of the excess over $22,000 |
Over $89,450 but not over $190,750 | $10,294 plus 22% of the excess over $89,450 |
Over $190,750 but not over $364,200 | $32,580 plus 24% of the excess over $190,750 |
Over $364,200 but not over $462,500 | $74,208 plus 32% of the excess over $364,200 |
Over $462,500 but not over $693,750 | $105,664 plus 35% of the excess over $462,500 |
Over $693,750 | $186,601.50 plus 37% of the excess over $693,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $15,700 | 10% of the taxable income |
Over $15,700 but not over $59,850 | $1,570 plus 12% of the excess over $15,700 |
Over $59,850 but not over $95,350 | $6,868 plus 22% of the excess over $59,850 |
Over $95,350 but not over $182,100 | $14,678 plus 24% of the excess over $95,350 |
Over $182,100 but not over $231,250 | $35,498 plus 32% of the excess over $182,100 |
Over $231,250 but not over $578,100 | $51,226 plus 35% of the excess over $231,250 |
Over $578,100 | $172,623.50 plus 37% of the excess over $578,100 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,000 | 10% of the taxable income |
Over $11,000 but not over $44,725 | $1,100 plus 12% of the excess over $11,000 |
Over $44,725 but not over $95,375 | $5,147 plus 22% of the excess over $44,725 |
Over $95,375 but not over $182,100 | $16,290 plus 24% of the excess over $95,375 |
Over $182,100 but not over $231,250 | $37,104 plus 32% of the excess over $182,100 |
Over $231,250 but not over $578,125 | $52,832 plus 35% of the excess over $231,250 |
Over $578,125 | $174,238.25 plus 37% of the excess over $578,125 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,000 | 10% of the taxable income |
Over $11,000 but not over $44,725 | $1,100 plus 12% of the excess over $11,000 |
Over $44,725 but not over $95,375 | $5,147 plus 22% of the excess over $44,725 |
Over $95,375 but not over $182,100 | $16,290 plus 24% of the excess over $95,375 |
Over $182,100 but not over $231,250 | $37,104 plus 32% of the excess over $182,100 |
Over $231,250 but not over $346,875 | $52,832 plus 35% of the excess over $231,250 |
Over $346,875 | $93,300.75 plus 37% of the excess over $346,875 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,900 | 10% of the taxable income |
Over $2,900 but not over $10,550 | $290 plus 24% of the excess over $2,900 |
Over $10,550 but not over $14,450 | $2,126 plus 35% of the excess over $10,550 |
Over $14,450 | $3,491 plus 37% of the excess over $14,450 |
For tax years beginning in 2022, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $20,550 | 10% of the taxable income |
Over $20,550 but not over $83,550 | $2,055 plus 12% of the excess over $20,550 |
Over $83,550 but not over $178,150 | $9,615 plus 22% of the excess over $83,550 |
Over $178,150 but not over $340,100 | $30,427 plus 24% of the excess over $178,150 |
Over $340,100 but not over $431,900 | $69,295 plus 32% of the excess over $340,100 |
Over $431,900 but not over $647,850 | $98,671 plus 35% of the excess over $431,900 |
Over $647,850 | $174,253.50 plus 37% of the excess over $647,850 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $14,650 | 10% of the taxable income |
Over $14,650 but not over $55,900 | $1,465 plus 12% of the excess over $14,650 |
Over $55,900 but not over $89,050 | $6,415 plus 22% of the excess over $55,900 |
Over $89,050 but not over $170,050 | $13,708 plus 24% of the excess over $89,050 |
Over $170,050 but not over $215,950 | $33,148 plus 32% of the excess over $170,050 |
Over $215,950 but not over $539,900 | $47,836 plus 35% of the excess over $215,950 |
Over $539,900 | $161,218.50 plus 37% of the excess over $539,900 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,275 | 10% of the taxable income |
Over $10,275 but not over $41,775 | $1,027.50 plus 12% of the excess over $10,275 |
Over $41,775 but not over $89,075 | $4,807.50 plus 22% of the excess over $41,775 |
Over $89,075 but not over $170,050 | $15,213.50 plus 24% of the excess over $89,075 |
Over $170,050 but not over $215,950 | $34,647.50 plus 32% of the excess over $170,050 |
Over $215,950 but not over $539,900 | $49,335.50 plus 35% of the excess over $215,950 |
Over $539,900 | $162,718 plus 37% of the excess over $539,900 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,275 | 10% of the taxable income |
Over $10,275 but not over $41,775 | $1,027.50 plus 12% of the excess over $10,275 |
Over $41,775 but not over $89,075 | $4,807.50 plus 22% of the excess over $41,775 |
Over $89,075 but not over $170,050 | $15,213.50 plus 24% of the excess over $89,075 |
Over $170,050 but not over $215,950 | $34,647.50 plus 32% of the excess over $170,050 |
Over $215,950 but not over $323,925 | $49,335.50 plus 35% of the excess over $215,950 |
Over $323,925 | $87,126.75 plus 37% of the excess over $323,925 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,750 | 10% of the taxable income |
Over $2,750 but not over $9,850 | $275 plus 24% of the excess over $2,750 |
Over $9,850 but not over $13,450 | $1,979 plus 35% of the excess over $9,850 |
Over $13,450 | $3,239 plus 37% of the excess over $13,450 |
For tax years beginning in 2021, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $19,900 | 10% of the taxable income |
Over $19,900 but not over $81,050 | $1,990 plus 12% of the excess over $19,900 |
Over $81,050 but not over $172,750 | $9,328 plus 22% of the excess over $81,050 |
Over $172,750 but not over $329,850 | $29,502 plus 24% of the excess over $172,750 |
Over $329,850 but not over $418,850 | $67,206 plus 32% of the excess over $329,850 |
Over $418,850 but not over $628,300 | $95,686 plus 35% of the excess over $418,850 |
Over $628,300 | $168,993.50 plus 37% of the excess over $628,300 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $14,200 | 10% of the taxable income |
Over $14,200 but not over $54,200 | $1,420 plus 12% of the excess over $14,200 |
Over $54,200 but not over $86,350 | $6,220 plus 22% of the excess over $54,200 |
Over $86,350 but not over $164,900 | $13,293 plus 24% of the excess over $86,350 |
Over $164,900 but not over $209,400 | $32,145 plus 32% of the excess over $164,900 |
Over $209,400 but not over $523,600 | $46,385 plus 35% of the excess over $209,400 |
Over $523,600 | $156,355 plus 37% of the excess over $523,600 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,950 | 10% of the taxable income |
Over $9,950 but not over $40,525 | $995 plus 12% of the excess over $9,950 |
Over $40,525 but not over $86,375 | $4,664 plus 22% of the excess over $40,525 |
Over $86,375 but not over $164,925 | $14,751 plus 24% of the excess over $86,375 |
Over $164,925 but not over $209,425 | $33,603 plus 32% of the excess over $164,925 |
Over $209,425 but not over $523,600 | $47,843 plus 35% of the excess over $209,425 |
Over $523,600 | $157,804.25 plus 37% of the excess over $523,600 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,950 | 10% of the taxable income |
Over $9,950 but not over $40,525 | $995 plus 12% of the excess over $9,950 |
Over $40,525 but not over $86,375 | $4,664 plus 22% of the excess over $40,525 |
Over $86,375 but not over $164,925 | $14,751 plus 24% of the excess over $86,375 |
Over $164,925 but not over $209,425 | $33,603 plus 32% of the excess over $164,925 |
Over $209,425 but not over $314,150 | $47,843 plus 35% of the excess over $209,425 |
Over $314,150 | $84,496.75 plus 37% of the excess over $314,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,650 | 10% of the taxable income |
Over $2,650 but not over $9,550 | $265 plus 24% of the excess over $2,650 |
Over $9,550 but not over $13,050 | $1,921 plus 35% of the excess over $9,550 |
Over $13,050 | $3,146 plus 37% of the excess over $13,050 |
For tax years beginning in 2020, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $19,750 | 10% of the taxable income |
Over $19,750 but not over $80,250 | $1,975 plus 12% of the excess over $19,750 |
Over $80,250 but not over $171,050 | $9,235 plus 22% of the excess over $80,250 |
Over $171,050 but not over $326,600 | $29,211 plus 24% of the excess over $171,050 |
Over $326,600 but not over $414,700 | $66,543 plus 32% of the excess over $326,600 |
Over $414,700 but not over $622,050 | $94,735 plus 35% of the excess over $414,700 |
Over $622,050 | $167,307.50 plus 37% of the excess over $622,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $14,100 | 10% of the taxable income |
Over $14,100 but not over $53,700 | $1,410 plus 12% of the excess over $14,100 |
Over $53,700 but not over $85,500 | $6,162 plus 22% of the excess over $53,700 |
Over $85,500 but not over $163,300 | $13,158 plus 24% of the excess over $85,500 |
Over $163,300 but not over $207,350 | $31,830 plus 32% of the excess over $163,300 |
Over $207,350 but not over $518,400 | $45,926 plus 35% of the excess over $207,350 |
Over $518,400 | $154,793.50 plus 37% of the excess over $518,400 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,875 | 10% of the taxable income |
Over $9,875 but not over $40,125 | $987.50 plus 12% of the excess over $9,875 |
Over $40,125 but not over $85,525 | $4,617.50 plus 22% of the excess over $40,125 |
Over $85,525 but not over $163,300 | $14,605.50 plus 24% of the excess over $85,525 |
Over $163,300 but not over $207,350 | $33,271.50 plus 32% of the excess over $163,300 |
Over $207,350 but not over $518,400 | $47,367.50 plus 35% of the excess over $207,350 |
Over $518,400 | $156,235 plus 37% of the excess over $518,400 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,875 | 10% of the taxable income |
Over $9,875 but not over $40,125 | $987.50 plus 12% of the excess over $9,875 |
Over $40,125 but not over $85,525 | $4,617.50 plus 22% of the excess over $40,125 |
Over $85,525 but not over $163,300 | $14,605.50 plus 24% of the excess over $85,525 |
Over $163,300 but not over $207,350 | $33,271.50 plus 32% of the excess over $163,300 |
Over $207,350 but not over $311,025 | $47,367.50 plus 35% of the excess over $207,350 |
Over $311,025 | $83,653.75 plus 37% of the excess over $311,025 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,600 | 10% of the taxable income |
Over $2,600 but not over $9,450 | $260 plus 24% of the excess over $2,600 |
Over $9,450 but not over $12,950 | $1,904 plus 35% of the excess over $9,450 |
Over $12,950 | $3,129 plus 37% of the excess over $12,950 |
For tax years beginning in 2019, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $19,400 | 10% of the taxable income |
Over $19,400 but not over $78,950 | $1,940 plus 12% of the excess over $19,400 |
Over $78,950 but not over $168,400 | $9,086 plus 22% of the excess over $78,950 |
Over $168,400 but not over $321,450 | $28,765 plus 24% of the excess over $168,400 |
Over $321,450 but not over $408,200 | $65,497 plus 32% of the excess over $321,450 |
Over $408,200 but not over $612,350 | $93,257 plus 35% of the excess over $408,200 |
Over $612,350 | $164,709.50 plus 37% of the excess over $612,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $13,850 | 10% of the taxable income |
Over $13,850 but not over $52,850 | $1,385 plus 12% of the excess over $13,850 |
Over $52,850 but not over $84,200 | $6,065 plus 22% of the excess over $52,850 |
Over $84,200 but not over $160,700 | $12,962 plus 24% of the excess over $84,200 |
Over $160,700 but not over $204,100 | $31,322 plus 32% of the excess over $160,700 |
Over $204,100 but not over $510,300 | $45,210 plus 35% of the excess over $204,100 |
Over $510,300 | $152,380 plus 37% of the excess over $510,300 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,700 | 10% of the taxable income |
Over $9,700 but not over $39,475 | $970 plus 12% of the excess over $9,700 |
Over $39,475 but not over $84,200 | $4,543 plus 22% of the excess over $39,475 |
Over $84,200 but not over $160,725 | $14,382.50 plus 24% of the excess over $84,200 |
Over $160,725 but not over $204,100 | $32,748.50 plus 32% of the excess over $160,725 |
Over $204,100 but not over $510,300 | $46,628.50 plus 35% of the excess over $204,100 |
Over $510,300 | $153,798.50 plus 37% of the excess over $510,300 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,700 | 10% of the taxable income |
Over $9,700 but not over $39,475 | $970 plus 12% of the excess over $9,700 |
Over $39,475 but not over $84,200 | $4,543 plus 22% of the excess over $39,475 |
Over $84,200 but not over $160,725 | $14,382.50 plus 24% of the excess over $84,200 |
Over $160,725 but not over $204,100 | $32,748.50 plus 32% of the excess over $160,725 |
Over $204,100 but not over $306,175 | $46,628.50 plus 35% of the excess over $204,100 |
Over $306,175 | $82,354.75 plus 37% of the excess over $306,175 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,600 | 10% of the taxable income |
Over $2,600 but not over $9,300 | $260 plus 24% of the excess over $2,600 |
Over $9,300 but not over $12,750 | $1,868 plus 35% of the excess over $9,300 |
Over $12,750 | $3,075.50 plus 37% of the excess over $12,750 |
Rev. Proc. 2018-18 Modifies Rev. Proc. 2017-58
For tax years beginning in 2018, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $19,050 | 10% of the 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 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $13,600 | 10% of the 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 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 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,525 | 10% of the 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 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 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,525 | 10% of the taxable income |
Over $9,525 but not over $38,700 | $952.50 plus 15% 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 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 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,550 | 10% of the taxable income |
Over $2,550 but not over $9,150 | $255 plus 24% of the excess over $2,5500 |
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 |
For tax years beginning in 2017, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $18,650 | 10% of the taxable income |
Over $18,650 but not over $75,900 | $1,865 plus 15% of the excess over $18,650 |
Over $75,900 but not over $153,100 | $10,452.50 plus 25% of the excess over $75,900 |
Over $153,100 but not over $233,350 | $29,752.50 plus 28% of the excess over $153,150 |
Over $233,350 but not over $416,700 | $52,222 plus 33% of the excess over $233,350 |
Over $416,700 but not over $470,700 | $112,728 plus 35% of the excess over $416,700 |
Over $470,700 | $131,628 plus 39.6% of the excess over $470,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $13,350 | 10% of the taxable income |
Over $13,350 but not over $50,800 | $1,335 plus 15% of the excess over $13,350 |
Over $50,800 but not over $131,200 | $6,952.50 plus 25% of the excess over $50,800 |
Over $131,200 but not over $212,500 | $27,052.50 plus 28% of the excess over $131,200 |
Over $212,500 but not over $416,700 | $49,816.50 plus 33% of the excess over $212,500 |
Over $416,700 not over $444,550 | $117,202 plus 35% of the excess over $416,700 |
Over $444,550 | $126,950 plus 39.6% of the excess over $444,550 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
Over $91,900 but not over $191,650 | $18,713.75 plus 28% of the excess over $91,900 |
Over $191,650 but not over $416,700 | $46,643.75 plus 33% of the excess over $191,650 |
Over $416,700 not over $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
Over $418,400 | $121,505.25 plus 39.6% of the excess over $418,400 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,325 | 10% of the taxable income |
Over $9,325 but not over $37,950 | $932.50 plus 15% of the excess over $9,325 |
Over $37,950 but not over $76,550 | $5,226.25 plus 25% of the excess over $37,950 |
Over $76,550 but not over $116,675 | $14,876.25 plus 28% of the excess over $76,550 |
Over $116,675 but not over $208,350 | $26,111.25 plus 33% of the excess over $116,675 |
Over $208,350 not over $235,350 | $56,364 plus 35% of the excess over $208,350 |
Over $235,350 | $65,814 plus 39.6% of the excess over $235,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,550 | 15% of the taxable income |
Over $2,550 but not over $6,000 | $382.50 plus 25% of the excess over $2,550 |
Over $6,000 but not over $9,150 | $1,245 plus 28% of the excess over $6,000 |
Over $9,150 excess over $12,500 | $2,127 plus 33% of the excess over $9,150 |
Over $12,500 | $3,232.50 plus 39.6% of the excess over $12,500 |
For tax years beginning in 2016, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $18,550 | 10% of the taxable income |
Over $18,550 but not over $75,300 | $1,865 plus 15% of the excess over $18,550 |
Over $75,300 but not over $151,900 | $10,367.50 plus 25% of the excess over $75,300 |
Over $151,900 but not over $231,450 | $29,517.50 plus 28% of the excess over $151,900 |
Over $231,450 but not over $413,350 | $51,791.50 plus 33% of the excess over $231,450 |
Over $413,350 but not over $466,950 | $111,818 plus 35% of the excess over $413,350 |
Over $466,950 | $130,578 plus 39.6% of the excess over $466,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $13,250 | 10% of the taxable income |
Over $13,250 but not over $50,400 | $1,325 plus 15% of the excess over $13,250 |
Over $50,400 but not over $130,150 | $6,897.50 plus 25% of the excess over $50,400 |
Over $130,150 but not over $210,800 | $26,835 plus 28% of the excess over $130,150 |
Over $210,800 but not over $413,350 | $49,417 plus 33% of the excess over $210,800 |
Over $413,350 not over $441,000 | $116,258.50 plus 35% of the excess over $413,350 |
Over $441,000 | $125,936 plus 39.6% of the excess over $441,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,275 | 10% of the taxable income |
Over $9,275 but not over $37,650 | $927.50 plus 15% of the excess over $9,275 |
Over $37,650 but not over $91,150 | $5,183.75 plus 25% of the excess over $37,650 |
Over $91,150 but not over $190,150 | $18,558.75 plus 28% of the excess over $91,150 |
Over $190,150 but not over $413,350 | $46,278.75 plus 33% of the excess over $190,150 |
Over $413,350 not over $415,050 | $119,934.75 plus 35% of the excess over $413,350 |
Over $415,050 | $120,529.75 plus 39.6% of the excess over $415,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,275 | 10% of the taxable income |
Over $9,275 but not over $37,650 | $927.50 plus 15% of the excess over $9,275 |
Over $37,650 but not over $75,950 | $5,183.75 plus 25% of the excess over $37,650 |
Over $75,950 but not over $115,725 | $14,758.75 plus 28% of the excess over $75,950 |
Over $115,725 but not over $206,675 | $25,895.75 plus 33% of the excess over $115,725 |
Over $206,675 not over $233,475 | $55,909.25 plus 35% of the excess over $206,675 |
Over $233,475 | $65,289.25 plus 39.6% of the excess over $233,475 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,550 | 15% of the taxable income |
Over $2,550 but not over $5,950 | $382.50 plus 25% of the excess over $2,550 |
Over $5,950 but not over $9,050 | $1,232.50 plus 28% of the excess over $5,950 |
Over $9,050 excess over $12,400 | $2,100 plus 33% of the excess over $9,050 |
Over $12,400 | $3,206 plus 39.6% of the excess over $12,400 |
For tax years beginning in 2015, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $18,450 | 10% of the taxable income |
Over $18,450 but not over $74,900 | $1,845 plus 15% of the excess over $18,450 |
Over $74,900 but not over $151,200 | $10,312.50 plus 25% of the excess over $74,900 |
Over $151,200 but not over $230,450 | $29,387.50 plus 28% of the excess over $151,200 |
Over $230,450 but not over $411,500 | $51,577.50 plus 33% of the excess over $230,450 |
Over $411,500 but not over $464,850 | $111,324 plus 35% of the excess over $411,500 |
Over $464,850 | $129,966.50 plus 39.6% of the excess over $464,850 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $13,150 | 10% of the taxable income |
Over $13,150 but not over $50,200 | $1,315 plus 15% of the excess over $13,150 |
Over $50,200 but not over $129,600 | $6,872.50 plus 25% of the excess over $50,200 |
Over $129,600 but not over $209,850 | $26,722.50 plus 28% of the excess over $129,600 |
Over $209,850 but not over $411,500 | $49,192.50 plus 33% of the excess over $209,850 |
Over $411,500 not over $439,000 | $115,737 plus 35% of the excess over $411,500 |
Over $439,00 | $125,362 plus 39.6% of the excess over $439,00 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,225 | 10% of the taxable income |
Over $9,225 but not over $37,450 | $922.50 plus 15% of the excess over $9,225 |
Over $37,450 but not over $90,750 | $5,156.25 plus 25% of the excess over $37,450 |
Over $90,750 but not over $189,300 | $18,481.25 plus 28% of the excess over $90,750 |
Over $189,300 but not over $411,500 | $46,075.25 plus 33% of the excess over $189,300 |
Over $411,500 not over $413,200 | $119,401.25 plus 35% of the excess over $411,500 |
Over $413,200 | $119,996.25 plus 39.6% of the excess over $413,200 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,225 | 10% of the taxable income |
Over $9,225 but not over $37,450 | $922.50 plus 15% of the excess over $9,225 |
Over $37,450 but not over $75,600 | $5,156.25 plus 25% of the excess over $37,450 |
Over $75,600 but not over $115,225 | $14,693.75 plus 28% of the excess over $75,600 |
Over $115,225 but not over $205,75 | $25,788.75 plus 33% of the excess over $115,225 |
Over $205,750 not over $232,425 | $55,662 plus 35% of the excess over $205,750 |
Over $232,425 | $64,998.25 plus 39.6% of the excess over $232,425 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,500 | 15% of the taxable income |
Over $2,500 but not over $5,900 | $375 plus 25% of the excess over $2,500 |
Over $5,900 but not over $9,050 | $1,225 plus 28% of the excess over $5,900 |
Over $9,050 excess over $12,300 | $2,107 plus 33% of the excess over $9,050 |
Over $12,300 | $3,179.50 plus 39.6% of the excess over $12,300 |
For tax years beginning in 2014, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $18,150 | 10% of the taxable income |
Over $18,150 but not over $73,800 | $1,815 plus 15% of the excess over $18,150 |
Over $73,800 but not over $148,850 | $10,162.50 plus 25% of the excess over $73,800 |
Over $148,850 but not over $226,850 | $28,925 plus 28% of the excess over $148,850 |
Over $226,850 but not over $405,100 | $50,765 plus 33% of the excess over $226,850 |
Over $405,100 but not over $457,600 | $109,587.50 plus 35% of the excess over $405,100 |
Over $457,600 | $127,962.50 plus 39.6% of the excess over $457,600 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,950 | 10% of the taxable income |
Over $12,950 but not over $49,400 | $1,295 plus 15% of the excess over $12,950 |
Over $49,400 but not over $127,550 | $6,762.50 plus 25% of the excess over $49,400 |
Over $127,550 but not over $206,600 | $26,300 plus 28% of the excess over $127,550 |
Over $206,600 but not over $405,100 | $48,434 plus 33% of the excess over $206,600 |
Over $405,100 not over $432,200 | $113,939 plus 35% of the excess over $405,100 |
Over $432,200 | $123,424 plus 39.6% of the excess over $432,200 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $89,350 | $5,081.25 plus 25% of the excess over $36,900 |
Over $89,350 but not over $186,350 | $18,193.75 plus 28% of the excess over $89,350 |
Over $186,350 but not over $405,100 | $45,353.75 plus 33% of the excess over $186,350 |
Over $405,100 not over $406,750 | $117,541.25 plus 35% of the excess over $405,100 |
Over $406,750 | $118,118.75 plus 39.6% of the excess over $406,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $74,425 | $5,081.25 plus 25% of the excess over $36,900 |
Over $74,425 but not over $113,425 | $14,462.55 plus 28% of the excess over $74,425 |
Over $113,425 but not over $202,550 | $25,382.55 plus 33% of the excess over $113,425 |
Over $202,550 not over $228,800 | $54,993.75 plus 35% of the excess over $202,550 |
Over $228,800 | $63,981.25 plus 39.6% of the excess over $228,800 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,500 | 15% of the taxable income |
Over $2,500 but not over $5,800 | $375 plus 25% of the excess over $2,500 |
Over $5,800 but not over $8,900 | $1,200 plus 28% of the excess over $5,800 |
Over $8,900 excess over $12,150 | $2,068 plus 33% of the excess over $8,900 |
Over $12,150 | $3,140.50 plus 39.6% of the excess over $12,150 |
For tax years beginning in 2014, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $18,150 | 10% of the taxable income |
Over $18,150 but not over $73,800 | $1,815 plus 15% of the excess over $18,150 |
Over $73,800 but not over $148,850 | $10,162.50 plus 25% of the excess over $73,800 |
Over $148,850 but not over $226,850 | $28,925 plus 28% of the excess over $148,850 |
Over $226,850 but not over $405,100 | $50,765 plus 33% of the excess over $226,850 |
Over $405,100 but not over $457,600 | $109,587.50 plus 35% of the excess over $405,100 |
Over $457,600 | $127,962.50 plus 39.6% of the excess over $457,600 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,950 | 10% of the taxable income |
Over $12,950 but not over $49,400 | $1,295 plus 15% of the excess over $12,950 |
Over $49,400 but not over $127,550 | $6,762.50 plus 25% of the excess over $49,400 |
Over $127,550 but not over $206,600 | $26,300 plus 28% of the excess over $127,550 |
Over $206,600 but not over $405,100 | $48,434 plus 33% of the excess over $206,600 |
Over $405,100 not over $432,200 | $113,939 plus 35% of the excess over $405,100 |
Over $432,200 | $123,424 plus 39.6% of the excess over $432,200 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $89,350 | $5,081.25 plus 25% of the excess over $36,900 |
Over $89,350 but not over $186,350 | $18,193.75 plus 28% of the excess over $89,350 |
Over $186,350 but not over $405,100 | $45,353.75 plus 33% of the excess over $186,350 |
Over $405,100 not over $406,750 | $117,541.25 plus 35% of the excess over $405,100 |
Over $406,750 | $118,118.75 plus 39.6% of the excess over $406,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $74,425 | $5,081.25 plus 25% of the excess over $36,900 |
Over $74,425 but not over $113,425 | $14,462.55 plus 28% of the excess over $74,425 |
Over $113,425 but not over $202,550 | $25,382.55 plus 33% of the excess over $113,425 |
Over $202,550 not over $228,800 | $54,993.75 plus 35% of the excess over $202,550 |
Over $228,800 | $63,981.25 plus 39.6% of the excess over $228,800 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,500 | 15% of the taxable income |
Over $2,500 but not over $5,800 | $375 plus 25% of the excess over $2,500 |
Over $5,800 but not over $8,900 | $1,200 plus 28% of the excess over $5,800 |
Over $8,900 excess over $12,150 | $2,068 plus 33% of the excess over $8,900 |
Over $12,150 | $3,140.50 plus 39.6% of the excess over $12,150 |
For tax years beginning in 2013, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $17,850 | 10% of the taxable income |
Over $17,850 but not over $72,500 | $1,785 plus 15% of the excess over $17,850 |
Over $72,500 but not over $146,400 | $9,982.50 plus 25% of the excess over $72,500 |
Over $146,400 but not over $223,050 | $28,457.50 plus 28% of the excess over $146,400 |
Over $223,050 but not over $398,350 | $49,919.50 plus 33% of the excess over $223,050 |
Over $398,350 but not over $450,000 | $107,768.50 plus 35% of the excess over $398,350 |
Over $450,000 | $125,846 plus 39.6% of the excess over $450,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,750 | 10% of the taxable income |
Over $12,750 but not over $48,600 | $1,275 plus 15% of the excess over $12,750 |
Over $48,600 but not over $125,450 | $6,652.50 plus 25% of the excess over $48,600 |
Over $125,450 but not over $203,150 | $25,865 plus 28% of the excess over $125,450 |
Over $203,150 but not over $398,350 | $47,621 plus 33% of the excess over $203,150 |
Over $398,350 but not over $425,000 | $112,037 plus 35% of the excess over $398,350 |
Over $425,000 | $121,364.50 plus 39.6% of the excess over $425,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,925 | 10% of the taxable income |
Over $8,925 but not over $36,250 | $892.50 plus 15% of the excess over $8,925 |
Over $36,250 but not over $87,850 | $4,991.25 plus 25% of the excess over $36,250 |
Over $87,850 but not over $183,250 | $17,891.25 plus 28% of the excess over $87,850 |
Over $183,250 but not over $398,350 | $44,603.25 plus 33% of the excess over $183,250 |
Over $398,350 but not over $400,000 | $115,586.25 plus 35% of the excess over $398,350 |
Over $400,000 | $116,163.75 plus 39.6% of the excess over $400,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,925 | 10% of the taxable income |
Over $8,925 but not over $36,250 | $892.5 plus 15% of the excess over $8,925 |
Over $36,250 but not over $73,200 | $4,991.25 plus 25% of the excess over $36,250 |
Over $73,200 but not over $111,525 | $14,228.75 plus 28% of the excess over $73,200 |
Over $111,525 but not over $199,175 | $24,959.75 plus 33% of the excess over $111,525 |
Over $199,175 but not over $225,000 | $53,884.25 plus 35% of the excess over $199,175 |
Over $225,000 | $62,923 plus 39.6% of the excess over $225,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,450 | 15% of the taxable income |
Over $2,450 but not over $5,700 | $367.50 plus 25% of the excess over $2,450 |
Over $5,700 but not over $8,750 | $1,180 plus 28% of the excess over $5,700 |
Over $8,750 excess over $11,950 | $2,034 plus 33% of the excess over $8,750 |
Over $11,950 | $3,090 plus 39.6% of the excess over $11,950 |
For tax year beginning in 2012, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $17,400 | 10% of the taxable income |
Over $17,400 but not over $70,700 | $1,740 plus 15% of the excess over $17,400 |
Over $70,700 but not over $142,700 | $9,735 plus 25% of the excess over $70,700 |
Over $142,700 but not over $217,450 | $27,735 plus 28% of the excess over $142,700 |
Over $217,450 but not over $388,350 | $48,665 plus 33% of the excess over $217,450 |
Over $388,350 | $105,062 plus 35% of the excess over $388,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,400 | 10% of the taxable income |
Over $12,400 but not over $47,350 | $1,240 plus 15% of the excess over $12,400 |
Over $47,350 but not over $122,300 | $6,762.50 plus 25% of the excess over $47,350 |
Over $122,300 but not over $198,050 | $25,220 plus 28% of the excess over $122,300 |
Over $198,050 but not over $388,350 | $46,430 plus 33% of the excess over $198,050 |
Over $388,350 | $109,229 plus 35% of the excess over $388,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,700 | 10% of the taxable income |
Over $8,700 but not over $35,350 | $870 plus 15% of the excess over $8,700 |
Over $35,350 but not over $85,650 | $4,867.50 plus 25% of the excess over $35,350 |
Over $85,650 but not over $178,650 | $17,442.50 plus 28% of the excess over $85,650 |
Over $178,650 but not over $388,350 | $43,482.50 plus 33% of the excess over $178,650 |
Over $388,350 | $112,683.50 plus 35% of the excess over $388,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,700 | 10% of the taxable income |
Over $8,700 but not over $35,350 | $870 plus 15% of the excess over $8,700 |
Over $35,350 but not over $71,350 | $4,867.50 plus 25% of the excess over $35,350 |
Over $71,350 but not over $108,725 | $13,867.50 plus 28% of the excess over $71,350 |
Over $108,725 but not over $194,175 | $24,332.50 plus 33% of the excess over $108,725 |
Over $194,175 | $52,531 plus 35% of the excess over $194,175 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,400 | 15% of the taxable income |
Over $2,400 but not over $5,600 | $360 plus 25% of the excess over $2,400 |
Over $5,600 but not over $8,500 | $1,160 plus 28% of the excess over $5,600 |
Over $8,500 excess over $11,650 | $1,972 plus 33% of the excess over $8,500 |
Over $11,650 | $3,011.50 plus 35% of the excess over $11,650 |
For tax year beginning in 2011, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $17,000 | 10% of the taxable income |
Over $17,000 but not over $69,000 | $1,700 plus 15% of the excess over $17,000 |
Over $69,000 but not over $139,350 | $9,500 plus 25% of the excess over $69,000 |
Over $139,350 but not over $212,300 | $27,087.50 plus 28% of the excess over $139,350 |
Over $212,300 but not over $379,150 | $47,513.50 plus 33% of the excess over $212,300 |
Over $379,150 | $102,574 plus 35% of the excess over $379,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,150 | 10% of the taxable income |
Over $12,150 but not over $46,250 | $1,215 plus 15% of the excess over $12,150 |
Over $46,250 but not over $119,400 | $6,330 plus 25% of the excess over $46,250 |
Over $119,400 but not over $193,350 | $24,617.50 plus 28% of the excess over $119,400 |
Over $193,350 but not over $379,150 | $45,323.50 plus 33% of the excess over $193,350 |
Over $379,150 | $106,637.50 plus 35% of the excess over $379,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,500 | 10% of the taxable income |
Over $8,500 but not over $34,500 | $850 plus 15% of the excess over $8,500 |
Over $34,500 but not over $83,600 | $4,750 plus 25% of the excess over $34,500 |
Over $83,600 but not over $174,400 | $17,025 plus 28% of the excess over $83,600 |
Over $174,400 but not over $379,150 | $42,449 plus 33% of the excess over $174,400 |
Over $379,150 | $110,016.50 plus 35% of the excess over $379,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,500 | 10% of the taxable income |
Over $8,500 but not over $34,500 | $850 plus 15% of the excess over $8,500 |
Over $34,500 but not over $69,675 | $4,750 plus 25% of the excess over $34,500 |
Over $69,675 but not over $106,150 | $13,543.75 plus 28% of the excess over $69,675 |
Over $106,150 but not over $189,575 | $23,756.75 plus 33% of the excess over $106,150 |
Over $189,575 | $51,287 plus 35% of the excess over $189,575 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,300 | 15% of the taxable income |
Over $2,300 but not over $5,450 | $345 plus 25% of the excess over $2,300 |
Over $5,450 but not over $8,300 | $1,132.50 plus 28% of the excess over $5,450 |
Over $8,300 excess over $11,350 | $1,930.50 plus 33% of the excess over $8,300 |
Over $11,350 | $2,937 plus 35% of the excess over $11,350 |
For tax years beginning in 2010, the tax rate tables under § 1 are as follows:
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 | $46,833.50 plus 33% of the excess over $209,250 |
Over $373,650 | $101,085.50 plus 35% of the excess over $373,650 |
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 |
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 | $108,421.25 plus 35% of the excess over $373,650 |
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 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,300 | 15% of the taxable income |
Over $2,300 but not over $5,350 | $345 plus 25% of the excess over $2,300 |
Over $5,350 but not over $8,200 | $1,107.50 plus 28% of the excess over $5,350 |
Over $8,200 excess over $11,200 | $1,905.50 plus 33% of the excess over $8,200 |
Over $11,200 | $2,895.50 plus 35% of the excess over $11,200 |
For tax years beginning in 2009, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $16,700 | 10% of the taxable income |
Over $16,700 but not over $67,900 | $1,670 plus 15% of the excess over $16,700 |
Over $67,900 but not over $137,050 | $9,350 plus 25% of the excess over $67,900 |
Over $137,050 but not over $208,850 | $26,637.50 plus 28% of the excess over $137,050 |
Over $208,850 but not over $372,950 | $46,741.50 plus 33% of the excess over $208,850 |
Over $372,950 | $100,894.50 plus 35% of the excess over $372,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,950 | 10% of the taxable income |
Over $11,950 but not over $45,500 | $1,195 plus 15% of the excess over $11,950 |
Over $45,500 but not over $117,450 | $6,227 plus 25% of the excess over $45,500 |
Over $117,450 but not over $190,200 | $24,215 plus 28% of the excess over $117,450 |
Over $190,200 but not over $373,650 | $44,585 plus 33% of the excess over $190,200 |
Over $373,950 | $104,892.50 plus 35% of the excess over $372,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,350 | 10% of the taxable income |
Over $8,350 but not over $33,950 | $835 plus 15% of the excess over $8,350 |
Over $33,950 but not over $82,250 | $4,675 plus 25% of the excess over $33,950 |
Over $82,250 but not over $171,550 | $16,750 plus 28% of the excess over $82,250 |
Over $171,550 but not over $372,950 | $41,754 plus 33% of the excess over $171,550 |
Over $372,950 | $108,216 plus 35% of the excess over $372,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,350 | 10% of the taxable income |
Over $8,350 but not over $33,950 | $835 plus 15% of the excess over $8,350 |
Over $33,950 but not over $68,525 | $4,675 plus 25% of the excess over $33,950 |
Over $68,525 but not over $104,425 | $13,318.75 plus 28% of the excess over $68,525 |
Over $104,425 but not over $186,475 | $23,370.75 plus 33% of the excess over $104,425 |
Over $186,475 | $50,447.25 plus 35% of the excess over $186,475 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,300 | 15% of the taxable income |
Over $2,300 but not over $5,350 | $345 plus 25% of the excess over $2,300 |
Over $5,350 but not over $8,200 | $1,107.50 plus 28% of the excess over $5,350 |
Over $8,200 excess over $11,150 | $1,905.50 plus 33% of the excess over $8,200 |
Over $11,150 | $2,879 plus 35% of the excess over $11,150 |
For tax years beginning in 2008, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $16,050 | 10% of the taxable income |
Over $16,050 but not over $65,100 | $1,605 plus 15% of the excess over $16,050 |
Over $65,100 but not over $131,450 | $8,962.50 plus 25% of the excess over $65,100 |
Over $131,450 but not over $200,300 | $25,550 plus 28% of the excess over $131,450 |
Over $200,300 but not over $357,700 | $44,828 plus 33% of the excess over $200,300 |
Over $357,700 | $96,770 plus 35% of the excess over $357,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,450 | 10% of the taxable income |
Over $11,450 but not over $43,650 | $1,145 plus 15% of the excess over $11,450 |
Over $43,650 but not over $112,650 | $5,975 plus 25% of the excess over $43,650 |
Over $112,650 but not over $182,400 | $23,225 plus 28% of the excess over $112,650 |
Over $182,400 but not over $357,700 | $42,755 plus 33% of the excess over $182,400 |
Over $357,700 | $100,604 plus 35% of the excess over $357,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,025 | 10% of the taxable income |
Over $8,025 but not over $32,550 | $802.50 plus 15% of the excess over $8,025 |
Over $32,550 but not over $78,850 | $4,481.25 plus 25% of the excess over $32,550 |
Over $78,850 but not over $164,550 | $16,056.25 plus 28% of the excess over $78,850 |
Over $164,550 but not over $357,700 | $40,052.25 plus 33% of the excess over $164,550 |
Over $357,700 | $103,791.75 plus 35% of the excess over $357,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $8,025 | 10% of the taxable income |
Over $8,025 but not over $32,550 | $802.50 plus 15% of the excess over $8,025 |
Over $32,550 but not over $65,725 | $4,481.25 plus 25% of the excess over $32,550 |
Over $65,725 but not over $100,150 | $12,775 plus 28% of the excess over $65,725 |
Over $100,150 but not over $178,850 | $22,414 plus 33% of the excess over $100,150 |
Over $178,850 | $48,385 plus 35% of the excess over $178,850 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,200 | 15% of the taxable income |
Over $2,200 but not over $5,150 | $330 plus 25% of the excess over $2,200 |
Over $5,150 but not over $7,850 | $1,067.50 plus 28% of the excess over $5,150 |
Over $7,850 excess over $10,700 | $1,823.50 plus 33% of the excess over $7,850 |
Over $10,700 | $2,764 plus 35% of the excess over $10,700 |
For tax years beginning in 2007, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $15,650 | 10% of the taxable income |
Over $15,650 but not over $63,700 | $1,565 plus 15% of the excess over $15,650 |
Over $63,700 but not over $128,500 | $8,772.50 plus 25% of the excess over $63,700 |
Over $128,500 but not over $195,850 | $24,972.50 plus 28% of the excess over $128,500 |
Over $195,850 but not over $349,700 | $43,830.50 plus 33% of the excess over $195,850 |
Over $349,700 | $94,601 plus 35% of the excess over $349,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $11,200 | 10% of the taxable income |
Over $11,200 but not over $42,650 | $1,120 plus 15% of the excess over $11,200 |
Over $42,650 but not over $110,100 | $5,837.50 plus 25% of the excess over $42,650 |
Over $110,100 but not over $178,350 | $22,700 plus 28% of the excess over $110,100 |
Over $178,350 but not over $349,700 | $41,810 plus 33% of the excess over $178,350 |
Over $349,700 | $98,355.50 plus 35% of the excess over $349,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,825 | 10% of the taxable income |
Over $7,825 but not over $31,850 | $782.50 plus 15% of the excess over $7,825 |
Over $31,850 but not over $77,100 | $4,386.25 plus 25% of the excess over $31,850 |
Over $77,100 but not over $160,850 | $15,698.75 plus 28% of the excess over $77,100 |
Over $160,850 but not over $349,700 | $39,148.75 plus 33% of the excess over $160,850 |
Over $349,700 | $101,469.25 plus 35% of the excess over $349,700 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,825 | 10% of the taxable income |
Over $7,825 but not over $31,850 | $782.50 plus 15% of the excess over $7,825 |
Over $31,850 but not over $64,250 | $4,386.25 plus 25% of the excess over $31,850 |
Over $64,250 but not over $97,925 | $12,486.25 plus 28% of the excess over $64,250 |
Over $97,925 but not over $174,850 | $21,915.25 plus 33% of the excess over $97,925 |
Over $174,850 | $47,300.50 plus 35% of the excess over $174,850 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,150 | 15% of the taxable income |
Over $2,150 but not over $5,000 | $322.50 plus 25% of the excess over $2,150 |
Over $5,000 but not over $7,650 | $1,035 plus 28% of the excess over $5,000 |
Over $7,650 excess over $10,450 | $1,777 plus 33% of the excess over $7,650 |
Over $10,450 | $2,701 plus 35% of the excess over $10,450 |
For tax years beginning in 2006, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $15,100 | 10% of the taxable income |
Over $15,100 but not over $61,300 | $1,510 plus 15% of the excess over $15,100 |
Over $61,300 but not over $123,700 | $8,440 plus 25% of the excess over $61,300 |
Over $123,700 but not over $188,450 | $24,040 plus 28% of the excess over $123,700 |
Over $188,450 but not over $336,550 | $42,170 plus 33% of the excess over $188,450 |
Over $336,550 | $91,043 plus 35% of the excess over $336,550 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,750 | 10% of the taxable income |
Over $10,750 but not over $41,050 | $1,075 plus 15% of the excess over $10,750 |
Over $41,050 but not over $106,000 | $5,620 plus 25% of the excess over $41,050 |
Over $106,000 but not over $171,650 | $21,857.50 plus 28% of the excess over $106,000 |
Over $171,650 but not over $336,550 | $40,239.50 plus 33% of the excess over $171,650 |
Over $336,550 | $94,656.50 plus 35% of the excess over $336,550 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,550 | 10% of the taxable income |
Over $7,550 but not over $30,650 | $755 plus 15% of the excess over $7,550 |
Over $30,650 but not over $74,200 | $4,220 plus 25% of the excess over $30,650 |
Over $74,200 but not over $154,800 | $15,107.50 plus 28% of the excess over $74,200 |
Over $154,800 but not over $336,550 | $37,675.50 plus 33% of the excess over $154,800 |
Over $336,550 | $97,653 plus 35% of the excess over $336,550 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,550 | 10% of the taxable income |
Over $7,550 but not over $30,650 | $755 plus 15% of the excess over $7,550 |
Over $30,650 but not over $61,850 | $4,220 plus 25% of the excess over $30,650 |
Over $61,850 but not over $94,225 | $12,020 plus 28% of the excess over $61,850 |
Over $94,225 but not over $168,275 | $21,085 plus 33% of the excess over $94,225 |
Over $168,275 | $45,521.50 plus 35% of the excess over $168,275 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,050 | 15% of the taxable income |
Over $2,050 but not over $4,850 | $307.50 plus 25% of the excess over $2,050 |
Over $4,850 but not over $7,400 | $1,007.50 plus 28% of the excess over $4,850 |
Over $7,400 excess over $10,050 | $1,721.50 plus 33% of the excess over $7,400 |
Over $10,050 | $2,596 plus 35% of the excess over $10,050 |
For tax years beginning in 2005, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $14,600 | 10% of the taxable income |
Over $14,600 but not over $59,400 | $1,460 plus 15% of the excess over $14,600 |
Over $59,400 but not over $119,950 | $8,180 plus 25% of the excess over $59,400 |
Over $119,950 but not over $182,800 | $23,317.50 plus 28% of the excess over $119,950 |
Over $182,800 but not over $326,450 | $40,915.50 plus 33% of the excess over $182,800 |
Over $326,450 | $88,320 plus 35% of the excess over $326,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,450 | 10% of the taxable income |
Over $10,450 but not over $39,800 | $1,045 plus 15% of the excess over $10,450 |
Over $39,800 but not over $102,800 | $5,447.50 plus 25% of the excess over $39,800 |
Over $102,800 but not over $166,450 | $21,197.50 plus 28% of the excess over $102,800 |
Over $166,450 but not over $326,450 | $39,019.50 plus 33% of the excess over $166,450 |
Over $326,450 | $91,819.50 plus 35% of the excess over $326,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,300 | 10% of the taxable income |
Over $7,300 but not over $29,700 | $730 plus 15% of the excess over $7,300 |
Over $29,700 but not over $71,950 | $4,090 plus 25% of the excess over $29,700 |
Over $71,950 but not over $150,150 | $14,652.50 plus 28% of the excess over $71,950 |
Over $150,150 but not over $326,450 | $36,548.50 plus 33% of the excess over $150,150 |
Over $326,450 | $94,727.50 plus 35% of the excess over $326,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,300 | 10% of the taxable income |
Over $7,300 but not over $29,700 | $730 plus 15% of the excess over $7,300 |
Over $29,700 but not over $59,975 | $4,090 plus 25% of the excess over $29,700 |
Over $59,975 but not over $91,400 | $11,658.75 plus 28% of the excess over $59,975 |
Over $91,400 but not over $163,225 | $20,457.75 plus 33% of the excess over $91,400 |
Over $163,225 | $44,160 plus 35% of the excess over $163,225 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $2,000 | 15% of the taxable income |
Over $2,000 but not over $4,700 | $300 plus 25% of the excess over $2,000 |
Over $4,700 but not over $7,150 | $975 plus 28% of the excess over $4,700 |
Over $7,150 excess over $9,750 | $1,661 plus 33% of the excess over $7,150 |
Over $9,750 | $2,519 plus 35% of the excess over $9,750 |
For tax years beginning in 2004, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $14,300 | 10% of the taxable income |
Over $14,300 but not over $58,100 | $1,430 plus 15% of the excess over $14,300 |
Over $58,100 but not over $117,250 | $8,000 plus 25% of the excess over $58,100 |
Over $117,250 but not over $178,650 | $22,787.50 plus 28% of the excess over $117,250 |
Over $178,650 but not over $319,100 | $39,979.50 plus 33% of the excess over $178,650 |
Over $319,100 | $86,328 plus 35% of the excess over $319,100 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,200 | 10% of the taxable income |
Over $10,200 but not over $38,900 | $1,020 plus 15% of the excess over $10,200 |
Over $38,900 but not over $100,500 | $5,325 plus 25% of the excess over $38,900 |
Over $100,500 but not over $162,700 | $20,725 plus 28% of the excess over $100,500 |
Over $162,700 but not over $319,100 | $38,141 plus 33% of the excess over $162,700 |
Over $319,100 | $89,753 plus 35% of the excess over $319,100 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,150 | 10% of the taxable income |
Over $7,150 but not over $29,050 | $715 plus 15% of the excess over $7,150 |
Over $29,050 but not over $70,350 | $4,000 plus 25% of the excess over $29,050 |
Over $70,350 but not over $146,750 | $14,325 plus 28% of the excess over $70,350 |
Over $146,750 but not over $319,100 | $35,717 plus 33% of the excess over $146,750 |
Over $319,100 | $92,592.50 plus 35% of the excess over $319,100 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $7,150 | 10% of the taxable income |
Over $7,150 but not over $29,050 | $715 plus 15% of the excess over $7,150 |
Over $29,050 but not over $58,625 | $4,000 plus 25% of the excess over $29,050 |
Over $58,625 but not over $89,325 | $11,393.75 plus 28% of the excess over $58,625 |
Over $89,325 but not over $159,550 | $19,989.75 plus 33% of the excess over $89,325 |
Over $159,550 | $43,164 plus 35% of the excess over $159,550 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,950 | 15% of the taxable income |
Over $1,950 but not over $4,600 | $292.50 plus 25% of the excess over $1,950 |
Over $4,600 but not over $7,000 | $955 plus 28% of the excess over $4,600 |
Over $7,000 excess over $9,550 | $1,627 plus 33% of the excess over $7,000 |
Over $9,550 | $2,519 plus 35% of the excess over $9,550 |
For tax years beginning in 2003, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,000 | 10% of the taxable income |
Over $12,000 but not over $47,450 | $1,200 plus 15% of the excess over $12,000 |
Over $47,450 but not over $114,650 | $6,517.50 plus 27% of the excess over $47,450 |
Over $114,650 but not over $174,700 | $24,661.50 plus 30% of the excess over $114,650 |
Over $174,700 but not over $311,950 | $42,676.50 plus 35% of the excess over $174,700 |
Over $311,950 | $90,714 plus 38.6% of the excess over $311,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,000 | 10% of the taxable income |
Over $10,000 but not over $38,050 | $1,000 plus 15% of the excess over $10,000 |
Over $38,050 but not over $98,250 | $5,207.50 plus 27% of the excess over $38,050 |
Over $98,250 but not over $159,100 | $21,461.50 plus 30% of the excess over $98,250 |
Over $159,100 but not over $311,950 | $39,716.50 plus 35% of the excess over $159,100 |
Over $311,950 | $93,214 plus 38.6% of the excess over $311,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $6,000 | 10% of the taxable income |
Over $6,000 but not over $28,400 | $600 plus 15% of the excess over $6,000 |
Over $28,400 but not over $68,800 | $3,960 plus 27% of the excess over $28,400 |
Over $68,800 but not over $143,500 | $14,868 plus 30% of the excess over $68,800 |
Over $143,500 but not over $311,950 | $37,278 plus 35% of the excess over $143,500 |
Over $311,950 | $96,235.50 plus 38.6% of the excess over $311,950 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $6,000 | 10% of the taxable income |
Over $6,000 but not over $23,725 | $600 plus 15% of the excess over $6,000 |
Over $23,725 but not over $57,325 | $3,258.75 plus 27% of the excess over $23,725 |
Over $57,325 but not over $87,350 | $12,330.75 plus 30% of the excess over $57,325 |
Over $87,350 but not over $155,975 | $21,338.25 plus 35% of the excess over $87,350 |
Over $155,975 | $45,357 plus 38.6% of the excess over $155,975 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,900 | 15% of the taxable income |
Over $1,900 but not over $4,500 | $285 plus 27% of the excess over $1,900 |
Over $4,500 but not over $6,850 | $987 plus 30% of the excess over $4,500 |
Over $6,850 excess over $9,350 | $1,692 plus 35% of the excess over $6,850 |
Over $9,350 | $2,567 plus 38.6% of the excess over $9,350 |
For tax years beginning in 2002, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $12,000 | 10% of the taxable income |
Over $12,000 but not over $46,700 | $1,200 plus 15% of the excess over $12,000 |
Over $46,700 but not over $112,850 | $6,405 plus 27% of the excess over $46,700 |
Over $112,850 but not over $171,950 | $24,265.50 plus 30% of the excess over $112,850 |
Over $171,950 but not over $307,050 | $41,995.50 plus 35% of the excess over $171,950 |
Over $307,050 | $89,280.50 plus 38.6% of the excess over $307,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $10,000 | 10% of the taxable income |
Over $10,000 but not over $37,450 | $1,000 plus 15% of the excess over $10,000 |
Over $37,450 but not over $96,700 | $5,117.50 plus 27% of the excess over $37,450 |
Over $96,700 but not over $156,600 | $21,115 plus 30% of the excess over $96,700 |
Over $156,600 but not over $307,050 | $39,085 plus 35% of the excess over $156,600 |
Over $307,050 | $91,742.50 plus 38.6% of the excess over $307,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $6,000 | 10% of the taxable income |
Over $6,000 but not over $27,950 | $600 plus 15% of the excess over $6,000 |
Over $27,950 but not over $67,700 | $3,892.50 plus 27% of the excess over $27,950 |
Over $67,700 but not over $141,250 | $14,625 plus 30% of the excess over $67,700 |
Over $141,250 but not over $307,050 | $36,690 plus 35% of the excess over $141,250 |
Over $307,050 | $94,720 plus 38.6% of the excess over $307,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $6,000 | 10% of the taxable income |
Over $6,000 but not over $23,350 | $600 plus 15% of the excess over $6,000 |
Over $23,350 but not over $56,425 | $3,202.50 plus 27% of the excess over $23,350 |
Over $56,425 but not over $85,975 | $12,132.75 plus 30% of the excess over $56,425 |
Over $85,975 but not over $153,525 | $20,997.75 plus 35% of the excess over $85,975 |
Over $153,525 | $44,640.25 plus 38.6% of the excess over $153,525 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,850 | 15% of the taxable income |
Over $1,850 but not over $4,400 | $277.50 plus 27% of the excess over $1,850 |
Over $4,400 but not over $6,750 | $966.00 plus 30% of the excess over $4,400 |
Over $6,750 excess over $9,200 | $1,671.00 plus 35% of the excess over $6,750 |
Over $9,200 | $2,528.50 plus 38.6% of the excess over $9,200 |
For tax years beginning in 2001, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $45,200 | 15% of the taxable income |
Over $45,200 but not over $109,250 | $6,780.00 plus 28% of the excess over $45,200 |
Over $109,250 but not over $166,500 | $24,714.00 plus 31% of the excess over $109,250 |
Over $166,500 but not over $297,350 | $42,461.50 plus 36% of the excess over $166,500 |
Over $297,350 | $89,567.50 plus 39.6 of the excess over $297,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $36,250 | 15% of the taxable income |
Over $36,250 but not over $93,650 | $5,437.50 plus 28% of the excess over $36,250 |
Over $93,650 but not over $151,650 | $21,509.50 plus 31% of the excess over $93,650 |
Over $151,650 but not over $297,350 | $39,489.50 plus 36% of the excess over $151,650 |
Over $297,350 | $91,941.50 plus 39.6% of the excess over $297,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $27,050 | 15% of the taxable income |
Over $27,050 but not over $65,550 | $4,057.50 plus 28% of the excess over $27,050 |
Over $65,550 but not over $136,750 | $14,837.50 plus 31% of the excess over $65,550 |
Over $136,750 but not over $297,350 | $36,909.50 plus 36% of the excess over $136,750 |
Over $297,350 | $94,725.50 plus 39.6% of the excess over $297,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $22,600 | 15% of the taxable income |
Over $22,600 but not over $54,625 | $3,390.00 plus 28% of the excess over $22,600 |
Over $54,625 but not over $83,250 | $12,357.00 plus 31% of the excess over $54,625 |
Over $83,250 but not over $148,675 | $21,230.75 plus 36% of the excess over $83,250 |
Over $148,675 | $44,783.75 plus 39.6% of the excess over $148,675 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,800 | 15% of the taxable income |
Over $1,800 but not over $4,250 | $270.00 plus 28% of the excess over $1,800 |
Over $4,250 but not over $6,500 | $956.00 plus 31% of the excess over $4,250 |
Over $6,500 excess over $8,900 | $1,653.50 plus 36% of the excess over $6,500 |
Over $8,900 | $2,517.50 plus 39.6% of the excess over $8,900 |
For tax years beginning in 2000, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $43,850 | 15% of the taxable income |
Over $43,850 but not over $105,950 | $6,577.50 plus 28% of the excess over $43,850 |
Over $105,950 but not over $161,450 | $23,965.50 plus 31% of the excess over $105,950 |
Over $161,450 but not over $288,350 | $41,170.50 plus 36% of the excess over $161,450 |
Over $288,350 | $86,854.50 plus 39.6 of the excess over $288,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $35,150 | 15% of the taxable income |
Over $35,150 but not over $90,800 | $5,272.50 plus 28% of the excess over $35,150 |
Over $90,800 but not over $147,050 | $20,854.50 plus 31% of the excess over $90,800 |
Over $147,050 but not over $288,350 | $38,292 plus 36% of the excess over $147,050 |
Over $288,350 | $89,160 plus 39.6% of the excess over $288,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $26,250 | 15% of the taxable income |
Over $26,250 but not over $63,550 | $3,937.50 plus 28% of the excess over $26,250 |
Over $63,550 but not over $132,600 | $14,381.50 plus 31% of the excess over $63,550 |
Over $132,600 but not over $288,350 | $35,787 plus 36% of the excess over $132,600 |
Over $288,350 | $91,857 plus 39.6% of the excess over $288,350 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $21,925 | 15% of the taxable income |
Over $21,925 but not over $52,975 | $3,288.75 plus 28% of the excess over $21,925 |
Over $52,975 but not over $80,725 | $11,982.75 plus 31% of the excess over $52,975 |
Over $80,725 but not over $144,175 | $20,585.25 plus 36% of the excess over $80,725 |
Over $144,175 | $43,427.25 plus 39.6% of the excess over $144,175 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,750 | 15% of the taxable income |
Over $1,750 but not over $4,150 | $262.50 plus 28% of the excess over $1,750 |
Over $4,150 but not over $6,300 | $934.50 plus 31% of the excess over $4,150 |
Over $6,300 excess over $8,650 | $1,601 plus 36% of the excess over $6,300 |
Over $8,650 | $2,447 plus 39.6% of the excess over $8,650 |
For tax years beginning in 1999, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $43,050 | 15% of the taxable income |
Over $43,050 but not over $104,050 | $6,457.50 plus 28% of the excess over $43,050 |
Over $104,050 but not over $158,550 | $23,537.50 plus 31% of the excess over $104,050 |
Over $158,550 but not over $283,150 | $40,432.50 plus 36% of the excess over $158,550 |
Over $283,150 | $85,288.50 plus 39.6 of the excess over $283,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $34,550 | 15% of the taxable income |
Over $34,550 but not over $89,150 | $5,182.50 plus 28% of the excess over $34,550 |
Over $89,150 but not over $144,400 | $20,470.50 plus 31% of the excess over $89,150 |
Over $144,400 but not over $283,150 | $37,598 plus 36% of the excess over $144,400 |
Over $283,150 | $89,160 plus 39.6% of the excess over $283,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $25,750 | 15% of the taxable income |
Over $25,750 but not over $62,450 | $3,862.50 plus 28% of the excess over $25,750 |
Over $62,450 but not over $130,250 | $14,138.50 plus 31% of the excess over $62,450 |
Over $130,250 but not over $283,150 | $35,156.50 plus 36% of the excess over $130,250 |
Over $283,150 | $90,200.50 plus 39.6% of the excess over $283,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $21,525 | 15% of the taxable income |
Over $21,525 but not over $52,025 | $3,228.75 plus 28% of the excess over $21,525 |
Over $52,025 but not over $79,275 | $11,768.75 plus 31% of the excess over $52,025 |
Over $79,275 but not over $141,575 | $20,216.25 plus 36% of the excess over $79,275 |
Over $141,575 | $42,644.25 plus 39.6% of the excess over $141,575 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,750 | 15% of the taxable income |
Over $1,750 but not over $4,050 | $262.50 plus 28% of the excess over $1,750 |
Over $4,050 but not over $6,200 | $906.50 plus 31% of the excess over $4,050 |
Over $6,200 excess over $8,450 | $1,573 plus 36% of the excess over $6,200 |
Over $8,450 | $2,383 plus 39.6% of the excess over $8,450 |
For tax years beginning in 1998, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $42,350 | 15% of the taxable income |
Over $42,350 but not over $102,300 | $6,352.50 plus 28% of the excess over $42,350 |
Over $102,300 but not over $155,950 | $23,138.50 plus 31% of the excess over $102,300 |
Over $155,950 but not over $278,450 | $39,770 plus 36% of the excess over $155,950 |
Over $278,450 | $83,870 plus 39.6 of the excess over $278,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $33,950 | 15% of the taxable income |
Over $33,950 but not over $87,700 | $5,092.50 plus 28% of the excess over $33,950 |
Over $87,700 but not over $142,000 | $20,142.50 plus 31% of the excess over $87,700 |
Over $142,000 but not over $278,450 | $36,975.50 plus 36% of the excess over $142,000 |
Over $278,450 | $86,097.50 plus 39.6% of the excess over $278,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $25,350 | 15% of the taxable income |
Over $25,350 but not over $61,400 | $3,802.50 plus 28% of the excess over $25,350 |
Over $61,400 but not over $128,100 | $13,896.50 plus 31% of the excess over $61,400 |
Over $128,100 but not over $278,450 | $34,573.50 plus 36% of the excess over $128,100 |
Over $278,450 | $88,699.50 plus 39.6% of the excess over $278,450 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $21,175 | 15% of the taxable income |
Over $21,175 but not over $51,150 | $3,176.25 plus 28% of the excess over $21,175 |
Over $51,150 but not over $77,975 | $11,569.25 plus 31% of the excess over $51,150 |
Over $77,975 but not over $139,225 | $19,885 plus 36% of the excess over $77,975 |
Over $139,225 | $41,935 plus 39.6% of the excess over $139,225 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,700 | 15% of the taxable income |
Over $1,700 but not over $4,000 | $255 plus 28% of the excess over $1,700 |
Over $4,000 but not over $6,100 | $899 plus 31% of the excess over $4,000 |
Over $6,100 excess over $8,350 | $1,550 plus 36% of the excess over $6,100 |
Over $8,350 | $2,360 plus 39.6% of the excess over $8,350 |
For tax years beginning in 1997, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $41,200 | 15% of the taxable income |
Over $41,200 but not over $99,600 | $6,180 plus 28% of the excess over $41,200 |
Over $99,600 but not over $151,750 | $22,532 plus 31% of the excess over $99,600 |
Over $151,750 but not over $271,050 | $38,698.50 plus 36% of the excess over $151,750 |
Over $271,050 | $81,646.50 plus 39.6 of the excess over $271,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $33,050 | 15% of the taxable income |
Over $33,050 but not over $85,350 | $4,957.50 plus 28% of the excess over $33,050 |
Over $85,350 but not over $138,200 | $19,601.50 plus 31% of the excess over $85,350 |
Over $138,200 but not over $271,050 | $35,985 plus 36% of the excess over $138,200 |
Over $271,050 | $83,811 plus 39.6% of the excess over $271,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $24,650 | 15% of the taxable income |
Over $24,650 but not over $59,750 | $3,697.50 plus 28% of the excess over $24,650 |
Over $59,750 but not over $124,650 | $13,525.50 plus 31% of the excess over $59,750 |
Over $124,650 but not over $271,050 | $33,644.50 plus 36% of the excess over $124,650 |
Over $271,050 | $86,348.50 plus 39.6% of the excess over $271,050 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $20,600 | 15% of the taxable income |
Over $20,600 but not over $49,800 | $3,090 plus 28% of the excess over $20,600 |
Over $49,800 but not over $75,875 | $11,266 plus 31% of the excess over $49,800 |
Over $75,875 but not over $135,525 | $19,349.25 plus 36% of the excess over $75,875 |
Over $135,525 | $40,823.25 plus 39.6% of the excess over $135,525 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,650 | 15% of the taxable income |
Over $1,650 but not over $3,900 | $247.50 plus 28% of the excess over $1,650 |
Over $3,900 but not over $5,950 | $877.50 plus 31% of the excess over $3,900 |
Over $5,950 excess over $8,100 | $1,513 plus 36% of the excess over $5,950 |
Over $8,100 | $2,287 plus 39.6% of the excess over $8,100 |
For tax years beginning in 1996, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $40,100 | 15% of the taxable income |
Over $40,100 but not over $96,900 | $6,015 plus 28% of the excess over $40,100 |
Over $96,900 but not over $147,700 | $21,919 plus 31% of the excess over $96,900 |
Over $147,700 but not over $263,750 | $37,667 plus 36% of the excess over $147,700 |
Over $263,750 | $79,445 plus 39.6 of the excess over $263,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $32,150 | 15% of the taxable income |
Over $32,150 but not over $83,050 | $4,822.50 plus 28% of the excess over $32,150 |
Over $83,050 but not over $134,500 | $19,074.50 plus 31% of the excess over $83,050 |
Over $134,500 but not over $263,750 | $35,024 plus 36% of the excess over $134,500 |
Over $263,750 | $81,554 plus 39.6% of the excess over $263,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $24,000 | 15% of the taxable income |
Over $24,000 but not over $58,150 | $3,600 plus 28% of the excess over $24,000 |
Over $58,150 but not over $121,300 | $13,162 plus 31% of the excess over $58,150 |
Over $121,300 but not over $263,750 | $32,738.50 plus 36% of the excess over $121,300 |
Over $263,750 | $84,020.50 plus 39.6% of the excess over $263,750 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not Over $20,050 | 15% of the taxable income |
Over $20,050 but not over $48,450 | $3,007.50 plus 28% of the excess over $20,050 |
Over $48,450 but not over $73,850 | $10,959.50 plus 31% of the excess over $48,450 |
Over $73,850 but not over $131,875 | $18,833.50 plus 36% of the excess over $73,850 |
Over $131,875 | $39,722.50 plus 39.6% of the excess over $131,875 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,600 | 15% of the taxable income |
Over $1,600 but not over $3,800 | $240 plus 28% of the excess over $1,600 |
Over $3,800 but not over $5,800 | $856 plus 31% of the excess over $3,800 |
Over $5,800 excess over $7,900 | $1,476 plus 36% of the excess over $5,800 |
Over $7,900 | $2,232 plus 39.6% of the excess over $7,900 |
For tax years beginning in 1995, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $39,000 | 15% of the taxable income |
Over $39,000 but not over $94,250 | $5,850 plus 28% of the excess over $39,000 |
Over $94,250 but not over $143,600 | $21,320 plus 31% of the excess over $94,250 |
Over $143,600 but not over $256,500 | $36,618.50 plus 36% of the excess over $143,600 |
Over $256,500 | $77,262.50 plus 39.6 of the excess over $256,500 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $31,250 | 15% of the taxable income |
Over $31,250 but not over $80,750 | $4,687.50 plus 28% of the excess over $31,250 |
Over $80,750 but not over $130,800 | $18,547.50 plus 31% of the excess over $80,750 |
Over $130,800 but not over $256,500 | $34,063 plus 36% of the excess over $130,800 |
Over $256,500 | $79,315 plus 39.6% of the excess over $256,500 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $23,350 | 15% of the taxable income |
Over $23,350 but not over $56,550 | $3,502.50 plus 28% of the excess over $23,350 |
Over $56,550 but not over $117,950 | $12,798.50 plus 31% of the excess over $56,550 |
Over $117,950 but not over $256,500 | $31,832.50 plus 36% of the excess over $117,950 |
Over $256,500 | $81,710.50 plus 39.6% of the excess over $256,500 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not Over $19,500 | 15% of the taxable income |
Over $19,500 but not over $47,125 | $2,925 plus 28% of the excess over $19,500 |
Over $47,125 but not over $71,800 | $10,660 plus 31% of the excess over $47,125 |
Over $71,800 but not over $128,250 | $18,309.25 plus 36% of the excess over $71,800 |
Over $128,250 | $38,631.25 plus 39.6% of the excess over $128,250 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,550 | 15% of the taxable income |
Over $1,550 but not over $3,700 | $232.50 plus 28% of the excess over $1,550 |
Over $3,700 but not over $5,600 | $834.50 plus 31% of the excess over $3,700 |
Over $5,600 excess over $7,650 | $1,423.50 plus 36% of the excess over $5,600 |
Over $7,650 | $2,161.50 plus 39.6% of the excess over $7,650 |
For tax years beginning in 1994, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $38,000 | 15% of the taxable income |
Over $38,000 but not over $91,850 | $5,700 plus 28% of the excess over $38,000 |
Over $91,850 but not over $140,000 | $20,778 plus 31% of the excess over $91,850 |
Over $140,000 but not over $250,000 | $35,704.50 plus 36% of the excess over $140,000 |
Over $250,000 | $75,304.50 plus 39.6 of the excess over $250,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $30,500 | 15% of the taxable income |
Over $30,500 but not over $78,700 | $4,575 plus 28% of the excess over $30,500 |
Over $78,700 but not over $127,500 | $18,071 plus 31% of the excess over $78,700 |
Over $127,500 but not over $250,000 | $33,199 plus 36% of the excess over $127,500 |
Over $250,000 | $77,299 plus 39.6% of the excess over $250,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $22,750 | 15% of the taxable income |
Over $22,750 but not over $55,100 | $3,412.50 plus 28% of the excess over $22,750 |
Over $55,100 but not over $115,000 | $12,470.50 0 plus 31% of the excess over $55,100 |
Over $115,000 but not over $250,000 | $31,039.50 plus 36% of the excess over $115,000 |
Over $250,000 | $79,639.50 plus 39.6% of the excess over $250,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not Over $19,000 | 15% of the taxable income |
Over $19,000 but not over $45,925 | $2,850 plus 28% of the excess over $19,000 |
Over $45,925 but not over $70,000 | $10,389 plus 31% of the excess over $44,925 |
Over $70,000 but not over $125,000 | $17,852.25 plus 36% of the excess over $70,000 |
Over $125,000 | $37,652.25 plus 39.6% of the excess over $125,000 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $1,500 | 15% of the taxable income |
Over $1,500 but not over $3,600 | $225 plus 28% of the excess over $1,500 |
Over $3,600 but not over $5,500 | $813 plus 31% of the excess over $3,600 |
Over $5,500 excess over $7,500 | $1,402 plus 36% of the excess over $5,500 |
Over $7,500 | $2,122 plus 39.6% of the excess over $7,5000 |
For tax years beginning in 1993, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $36,900 | 15% of the taxable income |
Over $36,900 but not over $89,150 | $5,700 plus 28% of the excess over $36,900 |
Over $89,150 | $20,165 plus 31% of the excess over $89,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $29,600 | 15% of the taxable income |
Over $29,600 but not over $76,400 | $4,440 plus 28% of the excess over $29,600 |
Over $76,400 | $17,544 plus 31% of the excess over $76,400 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $22,100 | 15% of the taxable income |
Over $22,100 but not over $53,500 | $3,315 plus 28% of the excess over $22,100 |
Over $53,500 | $12,107 plus 31% of the excess over $53,500 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not Over $18,450 | 15% of the taxable income |
Over $18,450 but not over $44,575 | $2,767.50 plus 28% of the excess over $18,450 |
Over $44,575 | $10,082.50 plus 31% of the excess over $44,575 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $3,750 | 15% of the taxable income |
Over $3,750 but not over $11,250 | $562.50 plus 28% of the excess over $3,750 |
Over $11,250 | $2,662.50 plus 31% of the excess over $11,250 |
For tax years beginning in 1992, the tax rate tables under § 1 are as follows:
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $35,800 | 15% of the taxable income |
Over $35,800 but not over $86,500 | $5,370 plus 28% of the excess over $35,800 |
Over $86,500 | $19,566 plus 31% of the excess over $86,500 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $28,750 | 15% of the taxable income |
Over $28,750 but not over $74,150 | $4,312.50 plus 28% of the excess over $28,750 |
Over $74,150 | $17,024.50 plus 31% of the excess over $74,150 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $21,450 | 15% of the taxable income |
Over $21,450 but not over $51,900 | $3,217.50 plus 28% of the excess over $21,450 |
Over $51,900 | $11,743.50 plus 31% of the excess over $51,900 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not Over $17,000 | 15% of the taxable income |
Over $17,900 but not over $43,250 | $2,685 plus 28% of the excess over $17,900 |
Over $43,250 | $9,783 plus 31% of the excess over $43,250 |
If Taxable Income Is: | The Tax Is: |
|---|---|
Not over $3,600 | 15% of the taxable income |
Over $3,600 but not over $10,900 | $540 plus 28% of the excess over $3,600 |
Over $10,900 | $2,584 plus 31% of the excess over $10,900 |
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92825
