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TABLE 1 - Section 1(j)(2)(A) - Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is: The Tax Is: Not over $20,550 10% of the taxable income Over $20,550 but $2,055 plus 12% of not over $83,550 the excess over $20,550 Over $83,550 but $9,615 plus 22% of not over $178,150 the excess over $83,550 Over $178,150 but $30,427 plus 24% of not over $340,100 the excess over $178,150 Over $340,100 but $69,295 plus 32% of not over $431,900 the excess over $340,100 Over $431,900 but $98,671 plus 35% of not over $647,850 the excess over $431,900 Over $647,850 $174,253.50 plus 37% of

the excess over $647,850 TABLE 2 - Section 1(j)(2)(B) – Heads of Households If Taxable Income Is: The Tax Is: Not over $14,650 10% of the taxable income Over $14,650 but $1,465 plus 12% of not over $55,900 the excess over $14,650 Over $55,900 but $6,415 plus 22% of not over $89,050 the excess over $55,900 Over $89,050 but $13,708 plus 24% of not over $170,050 the excess over $89,050 Over $170,050 but $33,148 plus 32% of not over $215,950 the excess over $170,050 Over $215,950 but $47,836 plus 35% of not over $539,900 the excess over $215,950