Appendix B 2018 Income Tax Rate Schedules for Use by Estate and Nongrantor Trusts

• Library: A Lawyer's Guide to Estate Planning: Fundamentals for the Legal Practitioner (ABA) (2018 Ed.)

APPENDIX B 2018 Income Tax Rate Schedules for Use by Estate and Nongrantor Trusts

Over	but not over	Tax			of the amount over
$ 0	$2,550	$ 0	+	10%	$ 0
2,550	9,150	255.00	+	24%	2,550
9,150	12,500	1,839.00	+	35%	9,150
12,500	—	3,011.50	+	37%	12,500