2016 Federal Tax Rate Schedule Schedule X-Single Schedule Z-Head of Household If taxable income is over: But not over. If taxable income is over But not The tax is over The tax is $ 9,275 10% of taxable income $92750 plus 15% of the excess over $9,275 $5,183.75 plus 25% of the excess over $37,650 $18,558.75 plus 28% of the excess over $91,150 $46,278.75 plus 33% of the excess over $190,150 $119,934.75 plus 35% of the excess over $413,350 $120,529.75 plus 39.6% of the excess over $415,050 $ 13,250 10% of taxable income $1,325.00 plus 15% of the excess over $13,250 $6,897 50 plus 25% of the excess over $50,400 $26,835.00 plus 28% of the excess over $130,150 $4941700 plus 33% of the excess over $210,800 $116,258.50 plus 35% of the excess over $413,350 $125,936.00 plus 39.6% of the excess over $441,000 0 0 $ 9,275 $ 37,650 $ 91,150 $190,150 $413,350 $415,050 $ 37650 $ 91,150 $190,150 $413,350 $415,050 $ 13,250 $ 50,400 $130,150 $210,800 $413,350 $441,000 $ 50,400 $130,150 $210,800 $413,350 $441,000 Schedule Y-1-Married Filing Jointly of Qualifying Widow(er) Schedule Y-2-Married Filing Separately If taxable income is over If taxable income is over. But not over. The tax is: But not over: The tax is: 0 $ 10% of taxable income $92750 plus 15% of the excess over $9,275 $5,183.75 plus 25% of the excess over $37650 $14,758.75 plus 28% of the excess over $75,950 $25,895.75 plus 33% of the excess over $115,725 $55,909.25 plus 35% of the excess over $206,675 $65,289.25 plus 39.6% of the excess over $233,475 9,275 10% of taxable income $1,855.00 plus 15% of the excess over $18,550 $10,367 50 plus 25% of the excess over $75,300 $2951750 plus 28% of the excess over $151,900 $51,791.50 plus 33% of the excess over $231,450 $111,818.50 plus 35% of the excess over $413,350 $130,578.50 plus 39.6% of the excess over $466,950 9,275 $ 37,650 $75,950 $115,725 $206,675 $233,475 $ $ 37650 $ 75,950 $115,725 $206,675 $233,475 0 $ 18,550 $ 18,550 $ 75,300 $151,900 $231,450 $413,350 $466,950 $ 75,300 $151,900 $231,450 $413,350 $466,950