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Estates and Trusts $24,600 For taxable years beginning in 2018, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Married Individuals Filing Separate Returns $95,750

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $191,500

For taxable years beginning in 2018, the amounts used under § 55(d)(3) to determine the phaseout of the exemption amounts are: Joint Returns or $164,100

Surviving Spouses Unmarried Individuals (other than $123,100 Surviving Spouses)

Married Individuals Filing Separate $82,050

Returns and Estates and Trusts .11 Alternative Minimum Tax Exemption for a Child Subject to the "Kiddie Tax." For taxable years beginning in 2018, for a child to whom the § 1(g) "kiddie tax" applies, the exemption amount under §§ 55 and 59(j) for purposes of the alternative minimum tax under § 55 may not exceed the sum of (1) the child's earned income for the taxable year, plus (2) $7,650. .12 Certain Expenses of Elementary and Secondary School Teachers. For taxable years beginning in 2018, under § 62(a)(2)(D) the amount of the deduction allowed under § 162 which consists of expenses paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services)