| 2016 Tax Rates | 2015 Tax Rates | 2014 Tax Rates |
|---|
2017 Tax Rates Schedule X – Single
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,325 | 10% of the taxable amount |
| $9,325 | $37,950 | $932.50 plus 15% of the excess over $9,325 |
| $37,950 | $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
| $91,900 | $191,650 | $18,713,75 plus 28% of the excess over $91,900 |
| $191,650 | $416,700 | $46,643.75 plus 33% of the excess over $191.650 |
| $416,700 | $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
| Over $418,400 | no limit | $121,505.25 plus 39.6% of the excess over $418,400 |
2017 Tax Rates Schedule Y-1 – Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $18,650 | 10% of the taxable amount |
| $18,650 | $75,900 | $1,865 plus 15% of the excess over $18,650 |
| $75,900 | $153,100 | $10,452.50 plus 25% of the excess over $75,900 |
| $153,100 | $233,350 | $29,752.50 plus 28% of the excess over $153,100 |
| $233,350 | $416,700 | $52,222.50 plus 33% of the excess over $233,350 |
| $416,700 | $470,700 | $112,728 plus 35% of the excess over $416,700 |
| $470,700 | no limit | $131,628 plus 39.6% of the excess over $470,700 |
2017 Tax Rates Schedule Y-2 – Married Filing Separately
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,325 | 10% of the taxable amount |
| $9,325 | $37,950 | $932.50 plus 15% of the excess over $9,325 |
| $37,950 | $76,550 | $5,226.25 plus 25% of the excess over $37,950 |
| $76,550 | $116,675 | $14,876.25 plus 28% of the excess over $76,550 |
| $116,675 | $208,350 | $26,111.25 plus 33% of the excess over $116,675 |
| $208,350 | $235,350 | $56,364 plus 35% of the excess over $208,350 |
| Over $235,350 | no limit | $65,814.00 plus 39.6% of the excess over $235,350 |
2017 Tax Rates Schedule Z – Head of Household
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $13,350 | 10% of the taxable amount |
| $13,350 | $50,800 | $1,335 plus 15% of the excess over $13,350 |
| $50,800 | $131,200 | $6,952.50 plus 25% of the excess over $50,800 |
| $131,200 | $212,500 | $27,052.50 plus 28% of the excess over $131,200 |
| $212,500 | $416,700 | $49,816.50 plus 33% of the excess over $212,500 |
| $416,700 | $444,550 | $117,202.50 plus 35% of the excess over $416,700 |
| $444,550 | no limit | $126,950 plus 39.6% of the excess over $444,550 |
2017 Tax Rates Estates and Trusts
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $2,550 | 15% of the taxable income |
| $2,550 | $6,000 | $382.50 plus 25% of the excess over $2,550 |
| $6,000 | $9,150 | $1,245 plus 28% of the excess over $6,000 |
| $9,150 | $12,500 | $2,127.50 plus 33% of the excess over $9,150 |
| $12,500 | no limit | $3,232.50 plus 39.6% of the excess over $12,500 |
