Tax Rate Schedules For Taxable Years Beginning After December 31, 2017

Note

CAUTION: If your taxable income is less than $100,000, you MUST use the Tax Table .

Tax Rate Schedule I – Single and Married Filing Separate Schedule I SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS Use this schedule if you checked Filing Status Oval 1 or 3 on Form N-11 If the amount on Form N-11, Line 26 is: Your tax is: Not over $2,400 1.40% of taxable income Over $2,400 but not over $4,800 $ 34 plus 3.20% over $2,400 Over $4,800 but not over $9,600 $ 110 plus 5.50% over $4,800 Over $9,600 but not over $14,400 $ 374 plus 6.40% over $9,600 Over $14,400 but not over $19,200 $ 682 plus 6.80% over $14,400 Over $19,200 but not over $24,000 $ 1,008 plus 7.20% over $19,200 Over $24,000 but not over $36,000 $ 1,354 plus 7.60% over $24,000 Over $36,000 but not over $48,000 $ 2,266 plus 7.90% over $36,000 Over $48,000 but not over $150,000 $ 3,214 plus 8.25% over $48,000 Over $150,000 but not over $175,000 $ 11,629 plus 9.00% over $150,000 Over $175,000 but not over $200,000 $ 13,879 plus 10.00% over $175,000 Over $200,000 $ 16,379 plus 11.00% over $200,000

Tax Rate Schedule II – Married Filing Joint and Certain Widows and Widowers Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS Use this schedule if you checked Filing Status Oval 2 or 5 on Form N-11 If the amount on Form N-11, Line 26 is: Your tax is: Not over $4,800 1.40% of taxable income Over $4,800 but not over $9,600 $ 67 plus 3.20% over $4,800 Over $9,600 but not over $19,200 $ 221 plus 5.50% over $9,600 Over $19,200 but not over $28,800 $ 749 plus 6.40% over $19,200 Over $28,800 but not over $38,400 $ 1,363 plus 6.80% over $28,800 Over $38,400 but not over $48,000 $ 2,016 plus 7.20% over $38,400 Over $48,000 but not over $72,000 $ 2,707 plus 7.60% over $48,000 Over $72,000 but not over $96,000 $ 4,531 plus 7.90% over $72,000 Over $96,000 but not over $300,000 $ 6,427 plus 8.25% over $96,000 Over $300,000 but not over $350,000 $ 23,257 plus 9.00% over $300,000 Over $350,000 but not over $400,000 $ 27,757 plus 10.00% over $350,000 Over $400,000 $ 32,757 plus 11.00% over $400,000

Tax Rate Schedule III – Unmarried Heads of Households Schedule III UNMARRIED HEADS OF HOUSEHOLD Use this schedule if you checked Filing Status Oval 4 on Form N-11 If the amount on Form N-11, Line 26 is: Your tax is: Not over $3,600 1.40% of taxable income Over $3,600 but not over $7,200 $ 50 plus 3.20% over $3,600 Over $7,200 but not over $14,400 $ 166 plus 5.50% over $7,200 Over $14,400 but not over $21,600 $ 562 plus 6.40% over $14,400 Over $21,600 but not over $28,800 $ 1,022 plus 6.80% over $21,600 Over $28,800 but not over $36,000 $ 1,512 plus 7.20% over $28,800 Over $36,000 but not over $54,000 $ 2,030 plus 7.60% over $36,000 Over $54,000 but not over $72,000 $ 3,398 plus 7.90% over $54,000 Over $72,000 but not over $225,000 $ 4,820 plus 8.25% over $72,000 Over $225,000 but not over $262,500 $ 17,443 plus 9.00% over $225,000 Over $262,500 but not over $300,000 $ 20,818 plus 10.00% over $262,500 Over $300,000 $ 24,568 plus 11.00% over $300,000

Page Last Updated: May 6, 2021