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not over $425,000 the excess over $398,350 Over $425,000 $121,364.50 plus 39.6% of

the excess over $425,000 TABLE 3 - Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $8,925 10% of the taxable income Over $8,925 but $892.50 plus 15% of not over $36,250 the excess over $8,925 Over $36,250 but $4,991.25 plus 25% of not over $87,850 the excess over $36,250 Over $87,850 but $17,891.25 plus 28% of not over $183,250 the excess over $87,850 Over $183,250 but $44,603.25 plus 33% of not over $398,350 the excess over $183,250 Over $398,350 but $115,586.25 plus 35% of not over $400,000 the excess over $398,350 Over $400,000 $116,163.75 plus 39.6% of

the excess over $400,000 TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $8,925 10% of the taxable income Over $8,925 but $892.50 plus 15% of not over $36,250 the excess over $8,925 Over $36,250 but $4,991.25 plus 25% of not over $73,200 the excess over $36,250 Over $73,200 but $14,228.75 plus 28% of not over $111,525 the excess over $73,200