Federal

Married Filing Separate

$0–$8,700

$0.00 + 10% of amount over $0.00

$8,700.01–$35,350

$870 + 15% of the excess over $8,700

$35,350.01–$71,350

$4,867.50 + 25% of amount over $35,350

$71,350.01–$108,725

$13,867.50 + 28% of amount over $71,350

$108,725.01–$194,175

$24,332.50 + 33% of amount over $108,725

$194,175.01 and over

$52,531 + 35% of amount over $194,175