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Not over $9,700 10% of the taxable income Over $9,700 but $970 plus 12% of not over $39,475 the excess over $9,700 Over $39,475 but $4,543 plus 22% of not over $84,200 the excess over $39,475 Over $84,200 but $14,382.50 plus 24% of not over $160,725 the excess over $84,200 Over $160,725 but $32,748.50 plus 32% of not over $204,100 the excess over $160,725 Over $204,100 but $46,628.50 plus 35% of not over $306,175 the excess over $204,100 Over $306,175 $82,354.75 plus 37% of

the excess over $306,175 TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts If Taxable Income Is: The Tax Is: Not over $2,600 10% of the taxable income Over $2,600 but $260 plus 24% of not over $9,300 the excess over $2,600 Over $9,300 but $1,868 plus 35% of not over $12,750 the excess over $9,300 Over $12,750 $3,075.50 plus 37% of

the excess over $12,750 .02 Unearned Income of Minor Children Taxed as if Parent's Income (the "Kiddie Tax"). For taxable years beginning in 2019, the amount in § 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to the "kiddie tax," is $1,100. This $1,100 amount is the same as the amount provided in § 63(c)(5)(A), as adjusted for inflation. The same $1,100 amount is used for purposes of § 1(g)(7) (that is, to determine whether a parent may elect to include a child's gross