Tax Rate Schedules For Taxable Years Beginning After December 31, 2024

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/N-15 If the amount on Form N-11, Line 26 or Form N-15, line 43 is: Your tax is: Not over $9,600 1.40% of taxable income Over $9,600 but not over $14,400 $ 134 plus 3.20% over $9,600 Over $14,400 but not over $19,200 $ 288 plus 5.50% over $14,400 Over $19,200 but not over $24,000 $ 552 plus 6.40% over $19,200 Over $24,000 but not over $36,000 $ 859 plus 6.80% over $24,000 Over $36,000 but not over $48,000 $ 1,675 plus 7.20% over $36,000 Over $48,000 but not over $125,000 $ 2,539 plus 7.60% over $48,000 Over $125,000 but not over $175,000 $ 8,391 plus 7.90% over $125,000 Over $175,000 but not over $225,000 $ 12,341 plus 8.25% over $175,000 Over $225,000 but not over $275,000 $ 16,466 plus 9.00% over $225,000 Over $275,000 but not over $325,000 $ 20,966 plus 10.00% over $275,000 Over $325,000 $ 25,966 plus 11.00% over $325,000

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/N-15 If the amount on Form N-11, Line 26 or Form N-15, line 43 is: Your tax is: Not over $19,200 1.40% of taxable income Over $19,200 but not over $28,800 $ 269 plus 3.20% over $19,200 Over $28,800 but not over $38,400 $ 576 plus 5.50% over $28,800 Over $38,400 but not over $48,000 $ 1,104 plus 6.40% over $38,400 Over $48,000 but not over $72,000 $ 1,718 plus 6.80% over $48,000 Over $72,000 but not over $96,000 $ 3,350 plus 7.20% over $72,000 Over $96,000 but not over $250,000 $ 5,078 plus 7.60% over $96,000 Over $250,000 but not over $350,000 $ 16,782 plus 7.90% over $250,000 Over $350,000 but not over $450,000 $ 24,682 plus 8.25% over $350,000 Over $450,000 but not over $550,000 $ 32,932 plus 9.00% over $450,000 Over $550,000 but not over $650,000 $ 41,932 plus 10.00% over $550,000 Over $650,000 $ 51,932 plus 11.00% over $650,000

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/N-15 If the amount on Form N-11, Line 26 or Form N-15, line 43 is: Your tax is: Not over $14,400 1.40% of taxable income Over $14,400 but not over $21,600 $ 202 plus 3.20% over $14,400 Over $21,600 but not over $28,800 $ 432 plus 5.50% over $21,600 Over $28,800 but not over $36,000 $ 828 plus 6.40% over $28,800 Over $36,000 but not over $54,000 $ 1,289 plus 6.80% over $36,00 Over $54,000 but not over $72,000 $ 2,513 plus 7.20% over $54,000 Over $72,000 but not over $187,500 $ 3,809 plus 7.60% over $72,000 Over $187,500 but not over $262,500 $ 12,587 plus 7.90% over $187,500 Over $262,500 but not over $337,500 $ 18,512 plus 8.25% over $262,500 Over $337,500 but not over $412,500 $ 24,699 plus 9.00% over $337,500 Over $412,500 but not over $487,500 $ 31,449 plus 10.00% over $412,500 Over $487,500 $ 38,949 plus 11.00% over $487,500