INTERNAL REVENUE CODE § 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 who makes a single return jointly with his spouse, and
(2) Every surviving spouse, a tax determined in accordance with the following table:
| 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
Tax imposed on the taxable income of every head of a household shall be determined according to 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)
The tax imposed on the taxable income of every individual (other than a surviving spouse or the head of a household) who is not married, shall be determined iaccording to 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 who does not make a single return jointly with his spouse, 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
A tax is hereby imposed on the taxable income of—
(1) every estate, and
(2) every trust,
According to 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. |