Federal

Single

$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–$85,650

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

$85,650.01–$178,650

$17,442.50 + 28% of amount over $85,650

$178,650.01–$388,350

$43,482.50 + 33% of amount over $178,650

$388,350.01 and over

$112,683.50 + 35% of amount over $388,350