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TABLE 2 - Section 1(j)(2)(B) – Heads of Households If Taxable Income Is: The Tax Is: Not over $14,100 10% of the taxable income Over $14,100 but $1,410 plus 12% of not over $53,700 the excess over $14,100 Over $53,700 but $6,162 plus 22% of not over $85,500 the excess over $53,700 Over $85,500 but $13,158 plus 24% of not over $163,300 the excess over $85,500 Over $163,300 but $31,830 plus 32% of not over $207,350 the excess over $163,300 Over $207,350 but $45,926 plus 35% of not over $518,400 the excess over $207,350 Over $518,400 $154,793.50 plus 37% of

the excess over $518,400 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 $9,875 10% of the taxable income Over $9,875 but $987.50 plus 12% of not over $40,125 the excess over $9,875 Over $40,125 but $4,617.50 plus 22% of not over $85,525 the excess over $40,125 Over $85,525 but $14,605.50 plus 24% of not over $163,300 the excess over $85,525 Over $163,300 but $33,271.50 plus 32% of not over $207,350 the excess over $163,300 Over $207,350 but $47,367.50 plus 35% of not over $518,400 the excess over $207,350