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Over $13,350 but $1,335 plus 15% of not over $50,800 the excess over $13,350 Over $50,800 but $6,952.50 plus 25% of not over $131,200 the excess over $50,800 Over $131,200 but $27,052.50 plus 28% of not over $212,500 the excess over $131,200 Over $212,500 but $49,816.50 plus 33% of not over $416,700 the excess over $212,500 Over $416,700 $117,202.50 plus 35% of not over $444,550 the excess over $416,700 Over $444,550 $126,950 plus 39.6% of

the excess over $444,550 TABLE 3 - Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $9,325 10% of the taxable income Over $9,325 but $932.50 plus 15% of not over $37,950 the excess over $9,325 Over $37,950 but $5,226.25 plus 25% of not over $91,900 the excess over $37,950 Over $91,900 but $18,713.75 plus 28% of not over $191,650 the excess over $91,900 Over $191,650 but $46,643.75 plus 33% of not over $416,700 the excess over $191,650 Over $416,700 $120,910.25 plus 35% of not over $418,400 the excess over $416,700 Over $418,400 $121,505.25 plus 39.6% of

the excess over $418,400

TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns