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TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns

Over $243,700 but not over $609,350

$53,977 plus 35% of the excess over $243,700

Over $609,350

$181,954.50 plus 37% of the excess over $609,350 If Taxable Income Is: The Tax Is:

Not over $11,600

10% of the taxable income

Over $11,600 but not over $47,150

$1,160 plus 12% of the excess over $11,600

Over $47,150 but not over $100,525

$5,426 plus 22% of the excess over $47,150

Over $100,525 but not over $191,950

$17,168.50 plus 24% of the excess over $100,525

Over $191,950 but not over $243,725

$39,110.50 plus 32% of the excess over $191,150

Over $243,725 but not over $609,350

$55,678.50 plus 35% of the excess over $243,725

Over $609,350

$183,647.25 plus 37% of the excess over $609,350 If Taxable Income Is: The Tax Is:

Not over $11,600

10% of the taxable income

Over $11,600 but not over $47,150

$1,160 plus 12% of the excess over $11,600

Over $47,150 but not over $100,525

$5,426 plus 22% of the excess over $47,150

Over $100,525 but not over $191,950

$17,168.50 plus 24% of the excess over $100,525

Over $191,950 but not over $243,725

$39,110.50 plus 32% of the excess over $191,150

Over $243,725 but not over $365,600

$55,678.50 plus 35% of the excess over $243,725