| Tax Rate | Married Filing Jointly | Single or Married Filing Separately | Head of Household | |||
| 10% | $0 | $19,050 | $0 | $9,525 | $0 | $13,600 |
| 12% | $19,050 | $77,400 | $9,525 | $38,700 | $13,600 | $51,800 |
| 22% | $77,400 | $165,000 | $38,700 | $82,500 | $51,800 | $82,500 |
| 24% | $165,000 | $315,000 | $82,500 | $157,500 | $82,500 | $157,500 |
| 32% | $315,000 | $400,000 | $157,500 | $200,000 | $157,500 | $200,000 |
| 35% | $400,000 | $600,000 | $200,000 | $500,000 | $200,000 | $500,000 |
| 37% | $600,000 | and over | $500,000 | and over | $500,000 | and over |