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Not over $9,525 10% of the taxable income Over $9,525 but $952.50 plus 15% of not over $38,700 the excess over $9,525 Over $38,700 but $5,328.75 plus 25% of not over $93,700 the excess over $38,700 Over $93,700 but $19,078.75 plus 28% of not over $195,450 the excess over $93,700 Over $195,450 but $47,568.75 plus 33% of not over $424,950 the excess over $195,450 Over $424,950 $123,303.75 plus 35% of not over $426,700 the excess over $424,950 Over $426,700 $123,916.25 plus 39.6% of

the excess over $426,700

TABLE 4 - Section 1(d) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,525 10% of the taxable income Over $9,525 but $952.50 plus 15% of not over $38,700 the excess over $9,525 Over $38,700 but $5,328.75 plus 25% of not over $78,075 the excess over $38,700 Over $78,075 but $15,172.50 plus 28% of not over $118,975 the excess over $78,075 Over $118,975 but $26,624.50 plus 33% of not over $212,475 the excess over $118,975 Over $212,475 $57,479.50 plus 35% of not over $240,025 the excess over $212,475 Over $240,025 $67,122 plus 39.6% of

the excess over $240,025