Married Couples Filing Joint Returns You Pay This Plus This Percentage If Your Taxable Amount on the on the Excess over the Income Is Base of the Bracket Base Up to $19,050 $0.00 $19,050-$77,400 1,905.00 10.0% Average Tax Rate at Top of Bracket 10.0% 12.0 11.5 $77,400-$165,000 8,907.00 22.0 17.1 $165,000-$315,000 28,179.00 24.0 20.41 $315,000-$400,000 64,179.00 32.0 22.8 $400,000-$600,000 91,379.00 35.0 26.9 Over $600,000 161,379.00 37.0 37.0 What is their average tax rate? 16.3% 17.93% O 19.21% 17.20% 14.64%