Married Individuals Filing Joint Returns & Surviving Spouses
| Taxable income over | but not over | Base tax is | Plus | of excess over |
|---|---|---|---|---|
| 0 | 19,050 | |||
| 19,050 | 77,400 | |||
| 77,400 | ||||
Unmarried Individuals Other Than Surviving Spouses and Heads of Households (Single)
| Taxable income over | but not over | Base tax is | Plus | of excess over |
|---|---|---|---|---|
| 0 | 19,050 | |||
| 19,050 | 77,400 | |||
| 77,400 | ||||