A1
Single filers
$0
$40,400
$40,400
0% of the amount over $0
$0.00
$40,400.00
0%
100%
A2
Single filers
$40,400
$445,850
$405,450
$0 plus 15% of the amount over $40,400
$0.00
$506,667.50
15%
85%
A3
Single filers
$445,850
$50,000,000
$49,554,150
$60,817.5 plus 20% of the amount over $445,850
$60,817.50
$59,910,830.00
20%
80%
B1
Married filing jointly
$0
$80,800
$80,800
0% of the amount over $0
$0.00
$80,800.00
0%
100%
B2
Married filing jointly
$80,800
$501,600
$420,800
$0 plus 15% of the amount over $80,800
$0.00
$564,720.00
15%
85%
B3
Married filing jointly
$501,600
$50,000,000
$49,498,400
$63,120 plus 20% of the amount over $445,850
$63,120.00
$59,899,680.00
20%
80%
C1
Head of household
$0
$54,100
$54,100
0% of the amount over $0
$0.00
$54,100.00
0%
100%
C2
Head of household
$54,100
$473,750
$419,650
$0 plus 15% of the amount over $54,100
$0.00
$536,697.50
15%
85%
C3
Head of household
$473,750
$50,000,000
$49,526,250
$62,947.5 plus 20% of the amount over $445,850
$62,947.50
$59,905,250.00
20%
80%
D1
Married filing separately
$0
$40,400
$40,400
0% of the amount over $0
$0.00
$40,400.00
0%
100%
D2
Married filing separately
$40,400
$250,800
$210,400
$0 plus 15% of the amount over $40,400
$0.00
$282,360.00
15%
85%
D3
Married filing separately
$250,800
$50,000,000
$49,749,200
$60,817.5 plus 20% of the amount over $445,850
$60,817.50
$59,949,840.00
20%
80%