TABLE 1 - Section 1(a) - Married Individuals Filing Joint Returns and Surviving Spouses
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| If Taxable Income Is: |
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The Tax Is: |
| Not over $19,900 |
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10% of the taxable income |
| Over $19,900 but not over $81,050 |
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$1,990.00 plus 12% of the excess over $19,900 |
| Over $81,051 but not over $172,750 |
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$9,726.00 plus 22% of the excess over $81,051 |
| Over $171,050 but not over $329,850 |
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$37,631.00 plus 24% of the excess over $171,051 |
| Over $329,851 but not over $418,850 |
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$79,164.00 plus 32% of the excess over $329,851 |
| Over $418,851 but not over $628,300 |
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$134,032.00. plus 35% of the excess over $418,851 |
| Over $628,300 |
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$219,905.00 plus 37% of the excess over $628,300 |
TABLE 2 - Section 1(b) - Heads of Households
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| If Taxable Income Is: |
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The Tax Is: |
| Not over $14,200 |
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10% of the taxable income |
| Over $14,200 but not over $54,200 |
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$1,420.00 plus 12% of the excess over $14,200 |
| Over $54,200 but not over $86,350 |
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$6,504.00 plus 22% of the excess over $54,200 |
| Over $86,350 but not over $164,900 |
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$18,997.00 plus 24% of the excess over $86,350 |
| Over $164,900 but not over $209,400 |
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$39,576.00 plus 32% of the excess over $164,900 |
| Over $209,400 but not over $523,600 |
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$67,008.00 plus 35% of the excess over $209,400 |
| Over $523,600 |
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$183,260.00 plus 37% of the excess over $523,600 |
TABLE 3 - Section 1(c) - Single (other than Surviving Spouses and Heads of Households)
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| If Taxable Income Is: |
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The Tax Is: |
| Not over $9,950 |
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10% of the taxable income |
| Over $9,951 but not over $40,525 |
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$995.00 plus 12% of the excess over $9,950 |
| Over $40,526 but not over $86,375 |
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$4,863.00 plus 22% of the excess over $40,525 |
| Over $86,376 but not over $164,925 |
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$19,002.50 plus 24% of the excess over $86,375 |
| Over $164,925 but not over $209,425 |
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$39,582.00 plus 32% of the excess over $207,350 |
| Over $209,426 but not over $525,600 |
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$67,016.00 plus 35% of the excess over $518,400 |
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Over $523,600+
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$183,260.00 plus 37% of the excess over $523,600 |
TABLE 4 - Section 1(d) - Married Individuals Filing Separate Returns
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| If Taxable Income Is: |
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The Tax Is: |
| Not over $9,950 |
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10% of the taxable income |
| Over $9,950 but not over $40,525 |
|
$995.00 plus 12% of the excess over $9,950 |
| Over $40,525 but not over $86,375 |
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$4,863.00 plus 22% of the excess over $40,525 |
| Over $86,375 but not over $164,925 |
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$19,002.50 plus 24% of the excess over $86,375 |
| Over $164,925 but not over $209,425 |
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$39,582.00 plus 32% of the excess over $164,925 |
| Over $209,425 but not over $314,150 |
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$67,,016.00 plus 35% of the excess over $209,425 |
| Over $314,150 |
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$109,952.50 plus 37% of the excess over $314,150 |
TABLE 5 - Section 1(e) - Estates and Trusts (2021 rates)
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| If Taxable Income Is: |
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The Tax Is: |
| Not over $2,650 |
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10% of the taxable income |
| Over $10,000 but not over $9,550 |
|
$265 plus 24% of the excess over $2,650 |
| Over $9,550 but not over $13,050 |
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$1,921.00 plus 35% of the excess over $9,550 |
| Over $13,050 |
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$3,146.00 plus 37% of the excess over $13,050 |
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