164,000 and no under 199A. and tax INDIVIDUAL TAX RATES Marrled Filing Jointly and Surviving Spouse If taxable Income Is: The tax is: Not over $19,050 Over $19,050 but not over $77.400 Over $77.400 but not over $165,000 Over $165,000 but not over $315,000 Over $315,000 but not over $400,000 Over $400,000 but not over $600,000 Over $600,000 10% of taxable income $1.90500+ 12% of excess over $19,050 $8.90700 + 22% of excess over $77,400 $28,179.00 + 24% of excess over $165,000 $64, 179 00 + 32% of excess over $315,000 $91,379 00 + 35% of excess over $400,000 $1 6 1.379 00 + 37% of excess over $600.000 Marrled Filling Separately The tax I: 10% of taxable income 952 50 + 12% of excess over $9525 4,453.50 + 22% of excess over $38,700 $1 4,089.50 + 24% of excess over $82.500 $32,089.50 + 32% ofexcess over $157,500 $4568950 + 35% of excess over $200,000 S8068 9.50 + 37% of excess over $300,000 If taxable Income is: Not over $9,525 Over $9.525 but not over $38,700 Over $38.700 but not over $82,500 Over $82.500 but not over $157.500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 Over $300,000 Heads of Household If taxable Income is: Not over $13,600 Over $13,600 but not over $51,800 Over $51,800 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500.000 The tax is: 10% of taxable income $1.36000+ 12% of excess over $13,600 $5.94400 + 22% of excess over SS 1.800 $ 12,698.00 + 24% of excess over $82.500 $30,698 00 + 32% of excess over S 1 57,500 $44,298 00 + 35% of excess over $200,000 $1 49,298.00 + 37% of excess over $500000 Single If taxable Income is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82.500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 The tax Is 10% of taxable income $952.50+ 12% of excess over $9,525 $1,453.50 + 22% of excess over $38.700 $14,089.50 + 24% of excess over S82.500 $32,089.50 + 32% of excess over S 1 57,500 $45,689.50 + 35% of excess over $200,000 $150,689.50 + 37% of excess over $500,000 ESTATE AND TRUST TAX RATES If taxable Income ls: Not over $2,550 Over $2.550 not over $9.150 Over $9,150 not over $12,500 Over $12,500 The tax I: 10% of taxable income 255 + 24% of the excess over $2.550 $1,839+ 35% ofthe excess over $9,150 $3,011.50 + 37% of the excess over $12,500