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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 $76,550 the excess over $37,950 Over $76,550 but $14,876.25 plus 28% of not over $116,675 the excess over $76,550 Over $116,675 but $26,111.25 plus 33% of not over $208,350 the excess over $116,675 Over $208,350 $56,364 plus 35% of not over $235,350 the excess over $208,350 Over $235,350 $65,814 plus 39.6% of

the excess over $235,350 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 $6,000 the excess over $2,550 Over $6,000 but $1,245 plus 28% of not over $9,150 the excess over $6,000 Over $9,150 but $2,127 plus 33% of not over $12,500 the excess over $9,150 Over $12,500 $3,232.50 plus 39.6% of

the excess over $12,500 .02 Unearned Income of Minor Children Taxed as if Parent's Income (the "Kiddie Tax"). For taxable years beginning in 2017, the amount in § 1(g)(4)(A)(ii)(I), which is