Single
If taxable income is | But not over | The tax is |
$0 | $9,700 | 10% of the taxable income |
$9,701 | $39,475 | $970 + 12% of the excess over $9,700 |
$39,476 | $84,200 | $4,543 + 22% of the excess over $39,475 |
$84,201 | $160,725 | $14,382.50 + 24% of the excess over $84,200 |
$160,726 | $204,100 | $32,748.50 + 32% of the excess over $160,725 |
$204,101 | $510,300 | $46,628.50 + 35% of the excess over $204,100 |
$510,301 | no limit | $153,798.50 + 37% of the excess over $510,300 |
Head of Household
If taxable income is | But not over | The tax is |
$0 | $13,850 | 10% of the taxable income |
$13,851 | $52,850 | $1,385 + 12% of the excess over $13,850 |
$52,851 | $84,200 | $6,065 + 22% of the excess over $52,850 |
$84,201 | $160,700 | $12,962 + 24% of the excess over $84,200 |
$160,701 | $204,100 | $31,322 + 32% of the excess over $160,700 |
$204,001 | $510,300 | $45,210 + 35% of the excess over $204,100 |
$510,301 | No limit | $152,380 + 37% of the excess over $510,300 |
Married Filing Jointly or Qualifying Widow(er)
If taxable income is over | But not over | The tax is |
$0 | $19,400 | 10% of the taxable income |
$19,401 | $78,950 | $1,940 + 12% of the excess over $19,400 |
$78,951 | $168,400 | $9,086 + 22% of the excess over $78,950 |
$168,401 | $321,450 | $28,765 + 24% of the excess over $168,400 |
$321,451 | $408,200 | $65,497 + 32% of the excess over $321,450 |
$408,201 | $612,350 | $93,257 + 35% of the excess over $408,200 |
$612,351 | no limit | $164,709.50 + 37% of the excess over $612,350 |
Married Filing Separately
If taxable income is | But not over | The tax is |
$0 | $9,700 | 10% of the taxable income |
$9,701 | $39,475 | $970 + 12% of the excess over $9,700 |
$39,476 | $84,200 | $4,543 + 22% of the excess over $39,475 |
$84,201 | $160,725 | $14,382.50 + 24% of the excess over $84,200 |
$160,726 | $204,100 | $32,748.50 + 32% of the excess over $160,725 |
$204,101 | $306,175 | $46,628.50 + 35% of the excess over $204,100 |
$306,176 | no limit | $82,354.75 + 37% of the excess over $306,175 |