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Over $209,425 but $47,843 plus 35% of not over $523,600 the excess over $209,425 Over $523,600 $157,804.25 plus 37% of

the excess over $523,600

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $9,950 10% of the taxable income Over $9,950 but $995 plus 12% of not over $40,525 the excess over $9,950 Over $40,525 but $4,664 plus 22% of not over $86,375 the excess over $40,525 Over $86,375 but $14,751 plus 24% of not over $164,925 the excess over $86,375 Over $164,925 but $33,603 plus 32% of not over $209,425 the excess over $164,925 Over $209,425 but $47,843 plus 35% of not over $314,150 the excess over $209,425 Over $314,150 $84,496.75 plus 37% of

the excess over $314,150 TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts If Taxable Income Is: The Tax Is: Not over $2,650 10% of the taxable income Over $2,650 but $265 plus 24% of not over $9,550 the excess over $2,650 Over $9,550 but $1,921 plus 35% of not over $13,050 the excess over $9,550 Over $13,050 $3,146 plus 37% of

the excess over $13,050