Appendix A 2018 Individual Income Tax Rate Schedules

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Appendix A 2018 Individual Income Tax Rate Schedules

SINGLE INDIvIDUAL
over	but not over	Tax			of the amount over
$ 0	$9,525	$ 0		10%	$ 0
9,525	38,700	952.50	+	12%	9,525
38,700	82,500	4,453.50	+	22%	38,700
82,500	157,500	14,089.50	+	24%	82,500
1557,500	200,000	32,089.50	+	32%	157,500
200,000	500,000	45,689.50	+	35%	200,000
500,000	—	150,689.50	+	37%	500,000

MARRIED FILING JOINTLY OR QUALIFYING WIDOW(ER)
over	but not over	Tax			of the amount over
$ 0	$19,050	$ 0	+	10%	$ 0
19,050	77,400	1,905.00	+	12%	19,050
77,400	165,000	8,907.00	+	22%	77,400
165,000	315,000	28,179.00	+	24%	165,000
315,000	400,000	64,179.00	+	32%	315,000
400,000	600,000	91,379.00	+	35%	400,000
600,000	—	161,379.00	+	37%	600,000

MARRIED FILING SEPARATELY
Over	but not over	Tax			of the amount over
$ 0	$9,525	$ 0	+	10%	$ 0
9,525	38,700	952.50	+	12%	9,525
38,700	82,500	4,453.50	+	22%	38,700
82,500	157,500	14,089.50	+	24%	82,500
157,500	200,000	32,089.50	+	32%	157,500
200,000	300,000	45,689.50	+	35%	200,000
300,000	—	80,689.50	+	37%	300,000

head of household
Over	but not over	Tax			of the amount over
$ 0	$13,600	$ 0	+	10%	$ 0
13,600	51,800	1,360.00	+	12%	13...