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Over $49,400 but $6,762.50 plus 25% of not over $127,550 the excess over $49,400 Over $127,550 but $26,300 plus 28% of not over $206,600 the excess over $127,550 Over $206,600 but $48,434 plus 33% of not over $405,100 the excess over $206,600 Over $405,100 $113,939 plus 35% of not over $432,200 the excess over $405,100 Over $432,200 $123,424 plus 39.6% of

the excess over $432,200 TABLE 3 - Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $9,075 10% of the taxable income Over $9,075 but $907.50 plus 15% of not over $36,900 the excess over $9,075 Over $36,900 but $5,081.25 plus 25% of not over $89,350 the excess over $36,900 Over $89,350 but $18,193.75 plus 28% of not over $186,350 the excess over $89,350 Over $186,350 but $45,353.75 plus 33% of not over $405,100 the excess over $186,350 Over $405,100 $117,541.25 plus 35% of not over $406,750 the excess over $405,100 Over $406,750 $118,118.75 plus 39.6% of

the excess over $406,750 TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: