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not over $75,600 the excess over $37,450 Over $75,600 but $14,693.75 plus 28% of not over $115,225 the excess over $75,600 Over $115,225 but $25,788.75 plus 33% of not over $205,750 the excess over $115,225 Over $205,750 $55,662 plus 35% of not over $232,425 the excess over $205,750 Over $232,425 $64,998.25 plus 39.6% of

the excess over $232,425 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 $5,900 the excess over $2,500 Over $5,900 but $1,225 plus 28% of not over $9,050 the excess over $5,900 Over $9,050 but $2,107 plus 33% of not over $12,300 the excess over $9,050 Over $12,300 $3,179.50 plus 39.6% of

the excess over $12,300 .02 Unearned Income of Minor Children Taxed as if Parent's Income (the "Kiddie Tax"). For taxable years beginning in 2015, 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 the "kiddie tax," is $1,050. This $1,050 amount is the same as the amount provided in § 63(c)(5)(A), as adjusted for inflation. The same $1,050 amount is used for purposes of § 1(g)(7) (that is, to determine whether a parent may elect to include a child's gross