2018 Tax Rate Schedules Individuals Schedule X Single If taxable income is over But not over The tax is $ 0 $ 9,525 10 of taxable income $ 9,525 $ 38,700 $952 50 plus 12 of the excess over $9,525 $ 38,700 $ 82,500 $4,453 50 plus 22 of the excess over $38,700 $ 82,500 $157,500 $14,089 50 plus 24 of the excess over $82,500 $157,500 $200,000 $32,089 50 plus 32 of the excess over $157,500 $200,000 $500,000 $45,689 50 plus 35 of the excess over $200,000 $500,000 $150,689 50 plus 37 of the excess over $500,000 Schedule Y 1 Married Filing Jointly or Qualifying Widow(er) If taxable income is over But not over The tax is $ 0 $ 19,050 10 of taxable income $ 19,050 $ 77,400 $1,905 plus 12 of the excess over $19,050 $ 77,400 $165,000 $8,907 plus 22 of the excess over $77,400 $165,000 $315,000 $28,179 plus 24 of the excess over $165,000 $315,000 $400,000 $64,179 plus 32 of the excess over $315,000 $400,000 $600,000 $91,379 plus 35 of the excess over $400,000 $600,000 $161,379 plus 37 of the excess over $600,000 Schedule Z Head of Household If taxable income is over But not over The tax is $ 0 $ 13,600 10 of taxable income $ 13,600 $ 51,800 $1,360 plus 12 of the excess over $13,600 $ 51,800 $ 82,500 $5,944 plus 22 of the excess over $51,800 $ 82,500 $157,500 $12,698 plus 24 of the excess over $82,500 $157,500 $200,000 $30,698 plus 32 of the excess over $157,500 $200,000 $500,000 $44,298 plus 35 of the excess over $200,000 $500,000 $149,298 plus 37 of the excess over $500,000 Schedule Y 2 Married Filing Separately If taxable income is over But not over The tax is $ 0 $ 9,525 10 of taxable income $ 9,525 $ 38,700 $952 50 plus 12 of the excess over $9,525 $ 38,700 $ 82,500 $4,453 50 plus 22 of the excess over $38,700 $ 82,500 $157,500 $14,089 50 plus 24 of the excess over $82,500 $157,500 $200,000 $32,089 50 plus 32 of the excess over $157,500 $200,000 $300,000 $45,689 50 plus 35 of the excess over $200,000 $300,000 $80,689 50 plus 37 of the excess over $300,000 In 2018, Lisa and Fred, a married couple, had taxable income of $300,000 If they were to file separate tax returns, Lisa would have reported taxable income of $125,000 and Fred would have reported taxable income of $175,000 Use Tax Rate Schedule for reference What is the couple's marriage penalty or benefit (Do not round intermediate calculations )

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2018 Tax Rate Schedules Individuals Schedule X-Single If taxable income is over: But not over: The tax is: $ 0 $ 9,525 10% of taxable

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2018 Tax Rate Schedules

Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 9,525	10% of taxable income
$ 9,525	$ 38,700	$952.50 plus 12% of the excess over $9,525
$ 38,700	$ 82,500	$4,453.50 plus 22% of the excess over $38,700
$ 82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$500,000	$45,689.50 plus 35% of the excess over $200,000
$500,000		$150,689.50 plus 37% of the excess over $500,000

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 19,050	10% of taxable income
$ 19,050	$ 77,400	$1,905 plus 12% of the excess over $19,050
$ 77,400	$165,000	$8,907 plus 22% of the excess over $77,400
$165,000	$315,000	$28,179 plus 24% of the excess over $165,000
$315,000	$400,000	$64,179 plus 32% of the excess over $315,000
$400,000	$600,000	$91,379 plus 35% of the excess over $400,000
$600,000		$161,379 plus 37% of the excess over $600,000

Schedule Z-Head of Household

If taxable income is over:	But not over:	The tax is:
$ 0	$ 13,600	10% of taxable income
$ 13,600	$ 51,800	$1,360 plus 12% of the excess over $13,600
$ 51,800	$ 82,500	$5,944 plus 22% of the excess over $51,800
$ 82,500	$157,500	$12,698 plus 24% of the excess over $82,500
$157,500	$200,000	$30,698 plus 32% of the excess over $157,500
$200,000	$500,000	$44,298 plus 35% of the excess over $200,000
$500,000		$149,298 plus 37% of the excess over $500,000

Schedule Y-2-Married Filing Separately

If taxable income is over:	But not over:	The tax is:
$ 0	$ 9,525	10% of taxable income
$ 9,525	$ 38,700	$952.50 plus 12% of the excess over $9,525
$ 38,700	$ 82,500	$4,453.50 plus 22% of the excess over $38,700
$ 82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$300,000	$45,689.50 plus 35% of the excess over $200,000
$300,000		$80,689.50 plus 37% of the excess over $300,000

In 2018, Lisa and Fred, a married couple, had taxable income of $300,000. If they were to file separate tax returns, Lisa would have reported taxable income of $125,000 and Fred would have reported taxable income of $175,000.:Use Tax Rate Schedule for reference What is the couple's marriage penalty or benefit? (Do not round intermediate calculations.)