2017 Tax Rates Schedule X - Single
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $9,325 | 10% of the taxable amount |
| $9,325 | $37,950 | $932.50 plus 15% of the excess over $9,325 |
| $37,950 | $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
| $91,900 | $191,650 | $18,713.75 plus 28% of the excess over $91,900 |
| $191,650 | $416,700 | $46,643.75 plus 33% of the excess over $191,650 |
| $416,700 | $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
| Over $418,400 | no limit | $121,505.25 plus 39.6% of the excess over $418,400 |
2017 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over | But not over | The tax is |
|---|---|---|
| $0 | $18,650 | 10% of the taxable amount |
| $18,650 | $75,900 | $1,865 plus 15% of the excess over $18,650 |
| $75,900 | $153,100 | $10,452.50 plus 25% of the excess over $75,900 |
| $153,100 | $233,350 | $29,752.50 plus 28% of the excess over $153,100 |
| $233,350 | $416,700 | $52,222.50 plus 33% of the excess over $233,350 |
| $416,700 | $470,700 | $112,728 plus 35% of the excess over $416,700 |
| $470,700 | no limit | $131,628 plus 39.6% of the excess over $470,700 |