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6 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

If Taxable Income Is:

The Tax Is:

Not over $11,925

10% of the taxable income

Over $11,925 but not over $48,475

$1,192.50 plus 12% of the excess over $11,925

Over $48,475 but not over $103,350

$5,578.50 plus 22% of the excess over $48,475

Over $103,350 but not over $197,300

$17,651 plus 24% of the excess over $103,350

Over $197,300 but not over $250,525

$40,199 plus 32% of the excess over $197,300

Over $250,525 but not over $626,350

$57,231 plus 35% of the excess over $250,525

Over $626,350

$188,769.75 plus 37% of the excess over $626,350

If Taxable Income Is:

The Tax Is:

Not over $11,925

10% of the taxable income

Over $11,925 but not over $48,475

$1,192.50 plus 12% of the excess over $11,925

Over $48,475 but not over $103,350

$ 5,578.50 plus 22% of the excess over $48,475

Over $103,350 but not over $197,300

$17,651 plus 24% of the excess over $103,350

Over $197,300 but not over $250,525

$40,199 plus 32% of the excess over $197,300

Over $250,525 but not over $375,800

$57,231 plus 35% of the excess over $250,525

Over $375,800

$101,077.25 plus 37% of the excess over $375,800