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Over $215,950 but $49,335.50 plus 35% of not over $323,925 the excess over $215,950 Over $323,925 $87,126.75 plus 37% of

the excess over $323,925 TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts If Taxable Income Is: The Tax Is: Not over $2,750 10% of the taxable income Over $2,750 but $275 plus 24% of not over $9,850 the excess over $2,750 Over $9,850 but $1,979 plus 35% of not over $13,450 the excess over $9,850 Over $13,450 $3,239 plus 37% of

the excess over $13,450 .02 Unearned Income of Minor Children (the "Kiddie Tax"). For taxable years beginning in 2022, the amount in § 1(g)(4)(A)(ii)(I), which is used to reduce the net unearned income reported on the child's return that is subject to the "kiddie tax," is $1,150. This $1,150 amount is the same as the amount provided in § 63(c)(5)(A), as adjusted for inflation. The same $1,150 amount is used for purposes of § 1(g)(7) (that is, to determine whether a parent may elect to include a child's gross income in the parent's gross income and to calculate the "kiddie tax"). For example, one of the requirements for the parental election is that a child's gross income is more than the amount referenced in § 1(g)(4)(A)(ii)(I) but less than 10 times that amount; thus, a child's gross income for 2022 must be more than $1,150 but less than $11,500. .03 Maximum Capital Gains Rate. For taxable years beginning in 2022, the Maximum Zero Rate Amount under § 1(h)(1)(B)(i) is $83,350 in the case of a joint return or surviving spouse ($41,675 in the case of a married individual filing a separate return),