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Over $209,850 but $49,192.50 plus 33% of not over $411,500 the excess over $209,850 Over $411,500 $115,737 plus 35% of not over $439,000 the excess over $411,500 Over $439,000 $125,362 plus 39.6% of

the excess over $439,000 TABLE 3 - Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $9,225 10% of the taxable income Over $9,225 but $922.50 plus 15% of not over $37,450 the excess over $9,225 Over $37,450 but $5,156.25 plus 25% of not over $90,750 the excess over $37,450 Over $90,750 but $18,481.25 plus 28% of not over $189,300 the excess over $90,750 Over $189,300 but $46,075.25 plus 33% of not over $411,500 the excess over $189,300 Over $411,500 $119,401.25 plus 35% of not over $413,200 the excess over $411,500 Over $413,200 $119,996.25 plus 39.6% of

the excess over $413,200 TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,225 10% of the taxable income Over $9,225 but $922.50 plus 15% of not over $37,450 the excess over $9,225 Over $37,450 but $5,156.25 plus 25% of