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Over $518,400 $156,235 plus 37% of

the excess over $518,400

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns 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 $311,025 the excess over $207,350 Over $311,025 $83,653.75 plus 37% of

the excess over $311,025 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 $9,450 the excess over $2,600 Over $9,450 but $1,904 plus 35% of not over $12,950 the excess over $9,450 Over $12,950 $3,129 plus 37% of

the excess over $12,950 .02 Unearned Income of Minor Children (the "Kiddie Tax"). For taxable years beginning in 2020, the amount in § 1(g)(4)(A)(ii)(I), which is used to reduce the net