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If Taxable Income Is: The Tax Is: Not over $11,000 10% of the taxable income Over $11,000 but $1,100 plus 12% of not over $44,725 the excess over $11,000 Over $44,725 but $5,147 plus 22% of not over $95,375 the excess over $44,725 Over $95,375 but $16,290 plus 24% of not over $182,100 the excess over $95,375 Over $182,100 but $37,104 plus 32% of not over $231,250 the excess over $182,100 Over $231,250 but $52,832 plus 35% of not over $578,125 the excess over $231,250 Over $578,125 $174,238.25 plus 37% of

the excess over $578,125

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $11,000 10% of the taxable income Over $11,000 but $1,100 plus 12% of not over $44,725 the excess over $11,000 Over $44,725 but $5,147 plus 22% of not over $95,375 the excess over $44,725 Over $95,375 but $16,290 plus 24% of not over $182,100 the excess over $95,375 Over $182,100 but $37,104 plus 32% of not over $231,250 the excess over $182,100 Over $231,250 but $52,832 plus 35% of not over $346,875 the excess over $231,250 Over $346,875 $93,300.75 plus 37% of

the excess over $346,875 TABLE 5 - Section 1(j)(2)(E) – Estates and Trusts