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If Taxable Income Is: The Tax Is: Not over $22,000 10% of the taxable income Over $22,000 but $2,200 plus 12% of not over $89,450 the excess over $22,000 Over $89,450 but $10,294 plus 22% of not over $190,750 the excess over $89,450 Over $190,750 but $32,580 plus 24% of not over $364,200 the excess over $190,750 Over $364,200 but $74,208 plus 32% of not over $462,500 the excess over $364,200 Over $462,500 but $105,664 plus 35% of not over $693,750 the excess over $462,500 Over $693,750 $186,601.50 plus 37% of

the excess over $693,750 TABLE 2 - Section 1(j)(2)(B) – Heads of Households If Taxable Income Is: The Tax Is: Not over $15,700 10% of the taxable income Over $15,700 but $1,570 plus 12% of not over $59,850 the excess over $15,700 Over $59,850 but $6,868 plus 22% of not over $95,350 the excess over $59,850 Over $95,350 but $14,678 plus 24% of not over $182,100 the excess over $95,350 Over $182,100 but $35,498 plus 32% of not over $231,250 the excess over $182,100 Over $231,250 but $51,226 plus 35% of not over $578,100 the excess over $231,250 Over $578,100 $172,623.50 plus 37% of

the excess over $578,100 TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)