Use the Tax Rate Tables. to calculate the tax liability (in \$) for the taxpayer. Exhibit 18-3 Income Tax Rate Tables Filing status: Single \begin{tabular}{ll} Taxable income & Tax \\ At least $0 but not over $9,525 & 10% of the amount over $0 \\ Over $9,525 but not over $38,700 & $952.50+12% of the amount over $9,525 \\ Over $38,700 but not over $82,500 & $4,453.50+22% of the amount over $38,700 \\ Over $82,500 but not over $157,500 & $14,089.50+24% of the amount over $82,500 \\ Over $157,500 but not over $200,000 & $32,089.50+32% of the amount over $157,500 \\ Over $200,000 but not over $500,000 & $45,689.50+35% of the amount over $200,000 \\ Over $500,000 & $150,689.50+37% of the amount over $500,000 \end{tabular} Filing status: Married filing jointly or Qualifying widow(er) Taxable income At least $0 but 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 $400,00 Over $400,00 but not over $600,000 Over $600,000 Filing status: Married filing separately Taxable income At least $0 but 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 Filing status: Head of household Taxable income At least $0 but 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 Tax 10% of the amount over $0 $1,905+12% of the amount over $19,050 $8,907+22% of the amount over $77,400 $28,179+24% of the amount over $165,000 $64,179+32% of the amount over $315,000 $91,379+35% of the amount over $400,000 $161,379+37% of the amount over $600,000 Tax 10% of the amount over $0 $952.50+12% of the amount over $9,525 $4,453.50+22% of the amount over $38,700 $14,089.50+24% of the amount over $82,500 $32,089.50+32% of the amount over $157,500 $45,689.50+35% of the amount over $200,000 $80,689.50+37% of the amount over $300,000 Tax 10% of the amount over $0 $1,360+12% of the amount over $13,600 $5,944+22% of the amount over $51,800 $12,698+24% of the amount over $82,500 $30,698+32% of the amount over $157,500 $44,298+35% of the amount over $200,000 $149,298+37% of the amount over $500,000 Use the Tax Rate Tables. to calculate the tax liability (in \$) for the taxpayer. Exhibit 18-3 Income Tax Rate Tables Filing status: Single \begin{tabular}{ll} Taxable income & Tax \\ At least $0 but not over $9,525 & 10% of the amount over $0 \\ Over $9,525 but not over $38,700 & $952.50+12% of the amount over $9,525 \\ Over $38,700 but not over $82,500 & $4,453.50+22% of the amount over $38,700 \\ Over $82,500 but not over $157,500 & $14,089.50+24% of the amount over $82,500 \\ Over $157,500 but not over $200,000 & $32,089.50+32% of the amount over $157,500 \\ Over $200,000 but not over $500,000 & $45,689.50+35% of the amount over $200,000 \\ Over $500,000 & $150,689.50+37% of the amount over $500,000 \end{tabular} Filing status: Married filing jointly or Qualifying widow(er) Taxable income At least $0 but 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 $400,00 Over $400,00 but not over $600,000 Over $600,000 Filing status: Married filing separately Taxable income At least $0 but 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 Filing status: Head of household Taxable income At least $0 but 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 Tax 10% of the amount over $0 $1,905+12% of the amount over $19,050 $8,907+22% of the amount over $77,400 $28,179+24% of the amount over $165,000 $64,179+32% of the amount over $315,000 $91,379+35% of the amount over $400,000 $161,379+37% of the amount over $600,000 Tax 10% of the amount over $0 $952.50+12% of the amount over $9,525 $4,453.50+22% of the amount over $38,700 $14,089.50+24% of the amount over $82,500 $32,089.50+32% of the amount over $157,500 $45,689.50+35% of the amount over $200,000 $80,689.50+37% of the amount over $300,000 Tax 10% of the amount over $0 $1,360+12% of the amount over $13,600 $5,944+22% of the amount over $51,800 $12,698+24% of the amount over $82,500 $30,698+32% of the amount over $157,500 $44,298+35% of the amount over $200,000 $149,298+37% of the amount over $500,000