| Rate or Bracket | Single | Married Filing Joint Returns | Married Filing Separately | Head of Household |
| 10% | Not over $11,000 | Not over $22,000 | Not over $11,000 | Over $15,700 |
| 12% | Over $11,000 but not over $44,725 | Over $22,000 but not over $89,450 | Over $11,000 but not over $44,725 | Over $15,700 but not over $59,850 |
| 22% | Over $44,725 but not over $95,375 | Over $89,450 but not over $190,750 | Over $44,725 but not over $95,375 | Over $59,850 but not over $95,350 |
| 24% | Over 95,375 but not over $182,100 | Over $190,750 but not over $364,200 | Over 95,375 but not over $182,100 | Over $95,350 but not over $182,100 |
| 32% | Over $182,100 but not over $231,250 | Over $364,200 but not over $462,500 | Over $182,100 but not over $231,250 | Over $182,100 but not over $231,250 |
| 35% | Over $231,250 but not over $578,125 | Over $462,500 but not over $693,750 | Over $231,250 but not over $346,875 | Over $231,250 but not over $578,100 |
| 37% | Over $578,125 | Over $693,750 | Over $346,875 | Over $578,100 |