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not over $52,850 the excess over $13,850 Over $52,850 but $6,065 plus 22% of not over $84,200 the excess over $52,850 Over $84,200 but $12,962 plus 24% of not over $160,700 the excess over $84,200 Over $160,700 but $31,322 plus 32% of not over $204,100 the excess over $160,700 Over $204,100 but $45,210 plus 35% of not over $510,300 the excess over $204,100 Over $510,300 $152,380 plus 37% of

the excess over $510,300 TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: 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 $510,300 the excess over $204,100 Over $510,300 $153,798.50 plus 37% of

the excess over $510,300

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: