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2015 Tax Rate Table :: Knowledge Center :: THE RETIREMENT SOURCE®
2016 Tax Rate Table

2016 Tax Rate Tables

For taxable years beginning in 2016, the tax rate tables are as follows: (If you still need the 2015 tax rate table please contact us and we will email you a PDF. 

TABLE 1 - Section 1(a) - Married Individuals Filing Joint Returns and Surviving Spouses

If Taxable Income Is:       The Tax Is:
Not over $18,550   10% of the taxable income
Over $18,551 but not over $75,300   $1,855.00 plus 15% of the excess over $18,550
Over $75,301 but not over $151,900   $10,367.50 plus 25% of the excess over $75,300
Over $151,901 but not over $231,450   $29,517.50 plus 28% of the excess over $151,900
Over $231,451 but not over $413,350   $51,791.50 plus 33% of the excess over $231,450
Over $413,351 but not over $466,950   $111,818.50. plus 35% of the excess over $413,350
Over $466,950   $130,578.50 plus 39.6% of the excess over $466,950

TABLE 2 - Section 1(b) - Heads of Households

If Taxable Income Is:   The Tax Is:
Not over $13,250   10% of the taxable income
Over $13,251 but not over $50,400   $1,325.00 plus 15% of the excess over $13,250
Over $50,401 but not over $130,150   $6,897.50 plus 25% of the excess over $50,400
Over $130,151 but not over $210,800   $26,835 plus 28% of the excess over $130,150
Over $210,801 but not over $413,350   $49,417 plus 33% of the excess over $210,800
Over $413,351 but not over $441,000   $116,258.50 plus 35% of the excess over $413,350
Over $441,001   $125,936.00 plus 39.6% of the excess over $441,000

TABLE 3 - Section 1(c) - Single  (other than Surviving Spouses and Heads of Households)

If Taxable Income Is:   The Tax Is:
Not over $9,275   10% of the taxable income
Over $9,276 but not over $37,650   $927.50 plus 15% of the excess over $9,275
Over $37,651 but not over $91,150   $5,183.75 plus 25% of the excess over $37,650
Over $91,151 but not over $190,150   $18,558.75 plus 28% of the excess over $91,150
Over $190,151 but not over $413,150   $46,278.75 plus 33% of the excess over $190,150
Over $413,151 but not over $415,050   $119,934.75 plus 35% of the excess over $413,350

Over $415,051+

  $120,529.75 plus 39.6% of the excess over $415,050

TABLE 4 - Section 1(d) - Married Individuals Filing Separate Returns

If Taxable Income Is:   The Tax Is:
Not over $9,275   10% of the taxable income
Over $9,276 but not over $37,650   $927.50 plus 15% of the excess over $9,275
Over $37,651 but not over $75,950   $5,183.75 plus 25% of the excess over $37,650
Over $75,951 but not over $115,725   $14,758.75 plus 28% of the excess over $75,950
Over $115,726 but not over $206,675   $25,895.75 plus 33% of the excess over $115,725
Over $206,676 but not over $233,475   $55,909.25 plus 35% of the excess over $206,675
Over $233,476   $65,289.25 plus 39.6% of the excess over $233,475

TABLE 5 - Section 1(e) - Estates and Trusts  (2016 rates)

If Taxable Income Is:   The Tax Is:
Not over $2,550   15% of the taxable income
Over $2,551 but not over $5,950   $382 50 plus 25% of the excess over $2,550
Over $5,951 but not over $9,050   $1232.50 plus 28% of the excess over $5,950
Over $9,051 but not over $12,400   $2,100.50 plus 33% of the excess over $9,050
Over $12,401   $3,206. plus 39.6% of the excess over $12,400

 

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