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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART I > Sec. 1.
Sec. 1. - Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1)
every married individual (as defined in section 7703) who makes a single return jointly with his spouse
under section 6013, and
(2)
every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over $36,900
15% of taxable income.
Over $36,900 but not over $89,150
$5,535, plus 28% of the excess over $36,900.
Over $89,150 but not over $140,000
$20,165, plus 31% of the excess over $89,150.
Over $140,000 but not over $250,000
$35,928.50, plus 36% of the excess over $140,000.
Over $250,000
$75,528.50, plus 39.6% of the excess over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a
tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over $29,600
15% of taxable income.
Over $29,600 but not over $76,400
$4,440, plus 28% of the excess over $29,600.
Over $76,400 but not over $127,500
$17,544, plus 31% of the excess over $76,400.
Over $127,500 but not over $250,000
$33,385, plus 36% of the excess over $127,500.
Over $250,000
$77,485, plus 39.6% of the excess over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as
defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as
defined in section 7703) a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over $22,100
15% of taxable income.
Over $22,100 but not over $53,500
$3,315, plus 28% of the excess over $22,100.
Over $53,500 but not over $115,000
$12,107, plus 31% of the excess over $53,500.
Over $115,000 but not over $250,000
$31,172, plus 36% of the excess over $115,000.
Over $250,000
$79,772, plus 39.6% of the excess over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who
does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the
following table:
If taxable income is:
The tax is:
Not over $18,450
15% of taxable income.
Over $18,450 but not over $44,575
$2,767.50, plus 28% of the excess over $18,450.
Over $44,575 but not over $70,000
$10,082.50, plus 31% of the excess over $44,575.
Over $70,000 but not over $125,000
$17,964.25, plus 36% of the excess over $70,000.
Over $125,000
$37,764.25, plus 39.6% of the excess over $125,000.
(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1)
every estate, and
(2)
every trust,
taxable under this subsection a tax determined in accordance with the following table
If taxable income is:
The tax is:
Not over $1,500
15% of taxable income.
Over $1,500 but not over $3,500
$225, plus 28% of the excess over $1,500.
Over $3,500 but not over $5,500
$785, plus 31% of the excess over $3,500.
Over $5,500 but not over $7,500
$1,405, plus 36% of the excess over $5,500.
Over $7,500
$2,125, plus 39.6% of the excess over $7,500.
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