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Tax Cuts and Jobs Act – Modified Individual Tax Brackets

12.27.17


Married Individuals Filing Joint Returns and Surviving Spouses

If taxable income is: 

The tax is:

Not over $19,050

10% of taxable income
Over $19,050 but not over $77,400

$1,905, plus 12% of the excess over $19,050

Over $77,400 but not over $165,000 

$8,907, plus 22% of the excess over $77,400

Over $165,000 but not over $315,000 

$28,179, plus 24% of the excess over $165,000

Over $315,000 but not over $400,000 

$64,179, plus 32% of the excess over $315,000

Over $400,000 but not over $600,000

$91,379, plus 35% of the excess over $400,000

Over $600,000 

$161,379, plus 37% of the excess over $600,000

 

Heads of Households

If taxable income is: 

The tax is:

Not over $13,600 

10% of taxable income
Over $13,600 but not over $51,800 

$1,360, plus 12% of the excess over $1,360

Over $51,800 but not over $82,500

$12,698, plus 24% of the excess over $82,500

Over $82,500 but not over $157,500 

$12,698, plus 24% of the excess over $82,500

Over $157,500 but not over $200,000

$30,698, plus 32% of the excess over $157,500

Over $200,000 but not over $500,000 

$44,298, plus 35% of the excess over $200,000

Over $500,000 

$149,298, plus 37% of the excess over $500,000

 

Unmarried Individuals other than Surviving Spouses and Heads of Households

If taxable income is: 

The tax is:

Not over $9,525 

10% of taxable income
Over $9,525 but not over $38,700  

$952.50, plus 12% of the excess over $9,525

Over $38,700 but not over $82,500 

$4,453.50, plus 22% of the excess over $38,700

Over $82,500 but not over $157,500 

$14,089.50, plus 24% of the excess over $82,500

Over $157,500 but not over $200,000 

$32,089.50, plus 32% of the excess over $157,500

Over $200,000 but not over $500,000 

$45,689.50, plus 35% of the excess over $200,000
Over $500,000 

$150,689.50, plus 37% of the excess over $500,000

 

Married Individuals Filing Separate Returns

If taxable income is: 

The tax is:

Not over $9,525 

10% of taxable income
Over $9,525 but not over $38,700  

$952.50, plus 12% of the excess over $9,525

Over $38,700 but not over $82,500 

$4,453.50, plus 22% of the excess over $38,700

Over $82,500 but not over $157,500 

$14,089.50, plus 24% of the excess over $82,500

Over $157,500 but not over $200,000 

$32,089.50, plus 32% of the excess over $157,500

Over $200,000 but not over $300,000 

$45,689.50, plus 35% of the excess over $200,000

Over $300,000 

$80,689.50, plus 37% of the excess over $300,000

 

Estates and Trusts

If taxable income is: 

The tax is:

Not over $2,550  

10% of taxable income

Over $2,550 but not over $9,150  

$255, plus 24% of the excess over $2,550

Over $9,150 but not over $12,500 

$1,839, plus 35% of the excess over $9,150

Over $12,500 

$3,011.50, plus 37% of the excess over $12,500

 

All rates are indexed using the Chained Consumer Price Index for All Urban Customers.  The Kiddie tax still applies to unearned income of a child under 18.

Long-term capital gains and qualified dividends retain favorable tax treatment.