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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 $74,425 the excess over $36,900 Over $74,425 but $14,462.50 plus 28% of not over $113,425 the excess over $74,425 Over $113,425 but $25,382.50 plus 33% of not over $202,550 the excess over $113,425 Over $202,550 $54,793.75 plus 35% of not over $228,800 the excess over $202,550 Over $228,800 $63,981.25 plus 39.6% of

the excess over $228,800 TABLE 5 - Section 1(e) – Estates and Trusts If Taxable Income Is: The Tax Is: Not over $2,500 15% of the taxable income Over $2,500 but $375 plus 25% of not over $5,800 the excess over $2,500 Over $5,800 but $1,200 plus 28% of not over $8,900 the excess over $5,800 Over $8,900 but $2,068 plus 33% of not over $12,150 the excess over $8,900 Over $12,150 $3,140.50 plus 39.6% of

the excess over $12,150 .02 Unearned Income of Minor Children Taxed as if Parent's Income (the "Kiddie Tax"). For taxable years beginning in 2014, the amount in § 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to