Federal

Married Filing Joint or Surviving Spouse

$0–$17,400

$0.00 + 10% of amount over $0.00

$17,400.01–$70,700

$1,740 + 15% of the excess over $17,400

$70,700.01–$142,700

$9,735 + 25% of amount over $70,700

$142,700.01–$217,450

$27,735 + 28% of amount over $142,700

$217,450.01–$388,350

$48,665 + 33% of amount over $217,450

$388,350.01 and over

$105,062 + 35% of amount over $388,350