Single Filing Status
(Tax Rate Schedule X)
•10% on income between $0 and $8,025
•15% on the income between $8,025 and $32,550; plus $802.50
•25% on the income between $32,550 and $78,850; plus $4,481.25
•28% on the income between $78,850 and $164,550; plus $16,056.25
•33% on the income between $164,550 and $357,700; plus $40,052.25
•35% on the income over $357,700; plus $103,791.75
Married Filing Jointly or Qualifying Widow(er) Filing Status
(Tax Rate Schedule Y-1)
•10% on the income between $0 and $16,050
•15% on the income between $16,050 and $65,100; plus $1,605.00
•25% on the income between $65,100 and $131,450; plus $8,962.50
•28% on the income between $131,450 and $200,300; plus $25,550.00
•33% on the income between $200,300 and $357,700; plus $44,828.00
•35% on the income over $357,700; plus $96,770.00
Married Filing Separately Filing Status
(Tax Rate Schedule Y-2)
•10% on the income between $0 and $8,025
•15% on the income between $8,025 and $32,550; plus $802.50
•25% on the income between $32,550 and $65,725; plus $4,481.25
•28% on the income between $65,725 and $100,150; plus $12,775.00
•33% on the income between $100,150 and $178,850; plus $22,414.00
•35% on the income over $178,850; plus $48,385.00
Head of Household Filing Status
(Tax Rate Schedule Z)
•10% on the income between $0 and $11,450
•15% on the income between $11,450 and $43,650; plus $1,145.00
•25% on the income between $43,650 and $112,650; plus $5,975.00
•28% on the income between $112,650 and $182,400; plus $23,225.00
•33% on the income between $182,400 and $357,700; plus $42,755.00
•35% on the income over $357,700; plus $100,604.00
