SINGLE person (including head of household) - If the amount of wages (after subtracting the The amount of income tax to Standard Deduction) is: withhold is: Over - But not over - of excess over - $0 $9,700 .. $0.00 plus 10% $0 $9,701 $39,475 .. $970.00 plus 12% $9,700 $39,476 $84,200 .. $4,543.00 plus 22% $39,475 $84,201 $160,725 .. $14,382.50 plus 24% $84,200 $160,726 $204,100 .. $32,748.50 plus 32% $160,725 $204,101 $510,300 .. $46,628.50 plus 35% $204,100 $510,301 and up .. $153,798.50 plus 37% $510,300