Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
| If taxable income is: | The tax is: |
|---|---|
| Not over $22,100 | 15% of taxable income. |
| Over $22,100 but not over $53,500 | $3,315, plus 28% of the excess over $22,100. |
| Over $53,500 but not over $115,000 | $12,107, plus 31% of the excess over $53,500. |
| Over $115,000 but not over $250,000 | $31,172, plus 36% of the excess over $115,000. |
| Over $250,000 | $79,772, plus 39.6% of the excess over $250,000. |