Taxable Income

Tax Bracket

Over $ 0, but not over $ 12,000

$ 0 + 10% of excess over $ 0

Over $ 12,000, but not over $ 46,700

$ 1,200.00 + 15% of excess over $ 12,000

Over $ 46,700, but not over $ 112,850

$ 6,405.00 + 27% of excess over $ 46,700

Over $ 112,850, but not over $ 171,950

$ 24,265.50 + 30% of excess over $ 112,850

Over $ 171,950, but not over $ 307,050

$ 41,995.50 + 35% of excess over $ 171,950

Over $ 307,050

$ 89,280.50 + 38.6% of excess over $ 307,050

Taxable Income

Tax Bracket

Over $ 0, but not over $ 10,000

$ 0 + 10% of excess over $ 0

Over $ 10,000, but not over $ 37,450

$ 1,000.00 + 15% of excess over $ 10,000

Over $ 37,450, but not over $ 96,700

$ 5,117.50 + 27% of excess over $ 37,450

Over $ 96,700, but not over $ 156,600

$ 21,115.00 + 30% of excess over $ 96,700

Over $ 156,600, but not over $ 307,050

$ 39,085.00 + 35% of excess over $ 156,600

Over $ 307,050

$ 91,742.50 + 38.6% of excess over $ 307,050

Taxable Income

Tax Bracket

Over $ 0, but not over $ 6,000

$ 0 + 10% of excess over $ 0

Over $ 6,000, but not over $ 27,950

$ 600.00 + 15% of excess over $ 6,000

Over $ 27,950, but not over $ 67,700

$ 3,892.50 + 27% of excess over $ 27,950

Over $ 67,700, but not over $ 141,250

$ 14,625.00 + 30% of excess over $ 67,700

Over $ 141,250, but not over $ 307,050

$ 36,690.00 + 35% of excess over $ 141,250

Over $ 307,050

$ 94,720.00 + 38.6% of excess over $ 307,050

Taxable Income

Tax Bracket

Over $ 0, but not over $ 6,000

$ 0 + 10% of excess over $ 0

Over $ 6,000, but not over $ 23,350

$ 600.00 + 15% of excess over $ 6,000

Over $ 23,350, but not over $ 56,425

$ 3,202.50 + 27% of excess over $ 23,350

Over $ 56,425, but not over $ 85,975

$ 12,132.75 + 30% of excess over $ 56,425

Over $ 85,975, but not over $ 153,525

$ 20,997.75 + 35% of excess over $ 85,975

Over $ 153,525

$ 44,640.25 + 38.6% of excess over $ 153,525

Taxable Income

Tax Bracket

Over $ 0, but not over $ 1,850

$ 0 + 15% of excess over $ 0

Over $ 1,850, but not over $ 4,400

$ 277.50 + 27% of excess over $ 1,850

Over $ 4,400, but not over $ 6,750

$ 966.00 + 30% of excess over $ 4,400

Over $ 6,750, but not over $ 9,200

$ 1,671.00 + 33% of excess over $ 6,750

Over $ 9,200

$ 2,528.50 + 38.6% of excess over $ 9,200

Status

Amount

Married filing joint/Surviving spouse

$ 7,850

Head of Household

$ 6,900

Unmarried (neither surviving spouse nor head of household)

$ 4,700

Married filing separate return

$ 3,925

"Kiddie" standard deduction alternative amount

$ 750

Additional deduction for aged and/or blind (joint return)

$ 900

Additional deduction for aged and/or blind (unmarried, not surviving spouse)

$ 1,150

Personal exemption amount (all taxpayers, except dependents of another)

$ 3,000

Filing Status

Threshold Adjusted Gross Income

Married filing joint/Surviving spouse

$ 206,000

Head of Household

$ 171,650

Unmarried (neither surviving spouse nor head of household)

$ 137,300

Married filing separate return

$ 103,000