Tax Rate Schedules For Taxable Years Beginning After December 31, 2017
Note
CAUTION: If your taxable income is less than $100,000, you MUST use the Tax Table.
| Schedule I SINGLE TAXPAYERS AND MARRIED FILING SEPARATE RETURNS Use this schedule if you checked Filing Status Oval 1 or 3 on Form N-11 |
|
|---|---|
| If the amount on Form N-11, Line 26 is: | Your tax is: |
| Not over $2,400 | 1.40% of taxable income |
| Over $2,400 but not over $4,800 | $ 34 plus 3.20% over $2,400 |
| Over $4,800 but not over $9,600 | $ 110 plus 5.50% over $4,800 |
| Over $9,600 but not over $14,400 | $ 374 plus 6.40% over $9,600 |
| Over $14,400 but not over $19,200 | $ 682 plus 6.80% over $14,400 |
| Over $19,200 but not over $24,000 | $ 1,008 plus 7.20% over $19,200 |
| Over $24,000 but not over $36,000 | $ 1,354 plus 7.60% over $24,000 |
| Over $36,000 but not over $48,000 | $ 2,266 plus 7.90% over $36,000 |
| Over $48,000 but not over $150,000 | $ 3,214 plus 8.25% over $48,000 |
| Over $150,000 but not over $175,000 | $ 11,629 plus 9.00% over $150,000 |
| Over $175,000 but not over $200,000 | $ 13,879 plus 10.00% over $175,000 |
| Over $200,000 | $ 16,379 plus 11.00% over $200,000 |
| Schedule II MARRIED TAXPAYERS FILING JOINT RETURNS AND CERTAIN WIDOWS AND WIDOWERS Use this schedule if you checked Filing Status Oval 2 or 5 on Form N-11 |
|
|---|---|
| If the amount on Form N-11, Line 26 is: | Your tax is: |
| Not over $4,800 | 1.40% of taxable income |
| Over $4,800 but not over $9,600 | $ 67 plus 3.20% over $4,800 |
| Over $9,600 but not over $19,200 | $ 221 plus 5.50% over $9,600 |
| Over $19,200 but not over $28,800 | $ 749 plus 6.40% over $19,200 |
| Over $28,800 but not over $38,400 | $ 1,363 plus 6.80% over $28,800 |
| Over $38,400 but not over $48,000 | $ 2,016 plus 7.20% over $38,400 |
| Over $48,000 but not over $72,000 | $ 2,707 plus 7.60% over $48,000 |
| Over $72,000 but not over $96,000 | $ 4,531 plus 7.90% over $72,000 |
| Over $96,000 but not over $300,000 | $ 6,427 plus 8.25% over $96,000 |
| Over $300,000 but not over $350,000 | $ 23,257 plus 9.00% over $300,000 |
| Over $350,000 but not over $400,000 | $ 27,757 plus 10.00% over $350,000 |
| Over $400,000 | $ 32,757 plus 11.00% over $400,000 |
| Schedule III UNMARRIED HEADS OF HOUSEHOLD Use this schedule if you checked Filing Status Oval 4 on Form N-11 |
|
|---|---|
| If the amount on Form N-11, Line 26 is: | Your tax is: |
| Not over $3,600 | 1.40% of taxable income |
| Over $3,600 but not over $7,200 | $ 50 plus 3.20% over $3,600 |
| Over $7,200 but not over $14,400 | $ 166 plus 5.50% over $7,200 |
| Over $14,400 but not over $21,600 | $ 562 plus 6.40% over $14,400 |
| Over $21,600 but not over $28,800 | $ 1,022 plus 6.80% over $21,600 |
| Over $28,800 but not over $36,000 | $ 1,512 plus 7.20% over $28,800 |
| Over $36,000 but not over $54,000 | $ 2,030 plus 7.60% over $36,000 |
| Over $54,000 but not over $72,000 | $ 3,398 plus 7.90% over $54,000 |
| Over $72,000 but not over $225,000 | $ 4,820 plus 8.25% over $72,000 |
| Over $225,000 but not over $262,500 | $ 17,443 plus 9.00% over $225,000 |
| Over $262,500 but not over $300,000 | $ 20,818 plus 10.00% over $262,500 |
| Over $300,000 | $ 24,568 plus 11.00% over $300,000 |
Page Last Updated: May 6, 2021