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not over $413,350 the excess over $190,150 Over $413,350 $119,934.75 plus 35% of not over $415,050 the excess over $413,350 Over $415,050 $120,529.75 plus 39.6% of

the excess over $415,050

TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,275 10% of the taxable income Over $9,275 but $927.50 plus 15% of not over $37,650 the excess over $9,275 Over $37,650 but $5,183.75 plus 25% of not over $75,950 the excess over $37,650 Over $75,950 but $14,758.75 plus 28% of not over $115,725 the excess over $75,950 Over $115,725 but $25,895.75 plus 33% of not over $206,675 the excess over $115,725 Over $206,675 $55,909.25 plus 35% of not over $233,475 the excess over $206,675 Over $233,475 $65,289.25 plus 39.6% of

the excess over $233,475 TABLE 5 - Section 1(e) – Estates and Trusts If Taxable Income Is: The Tax Is: Not over $2,550 15% of the taxable income Over $2,550 but $382.50 plus 25% of not over $5,950 the excess over $2,550 Over $5,950 but $1,232.50 plus 28% of not over $9,050 the excess over $5,950