Heads of households
| Taxable Income Over | But not over | is taxed at |
| $0 | $13,600 | 10% |
| $13,600 | $51,800 | 12% |
| $51,800 | $82.500 | 22% |
| $82,500 | $157,500 | 24% |
| $157,500 | $200,000 | 32% |
| $200,000 | $500,000 | 35% |
| $500,000 | 37% |
Married taxpayers filing joint returns and surviving spouses
| Taxable Income Over | But not over | is taxed at |
| $0 | $19,050 | 10% |
| $19,050 | $77,400 | 12% |
| $77,400 | $165,00 | 22% |
| $165,000 | $315,000 | 24% |
| $315,000 | $400,000 | 32% |
| $400,000 | $600,000 | 35% |
| $600,000 | 37% |
Married taxpayers filing separately
| Taxable Income Over | But not over | is taxed at |
| $0 | $9,525 | 10% |
| $9,525 | $38,700 | 12% |
| $38,700 | $82,500 | 22% |
| $82,500 | $157,500 | 24% |
| $157,500 | $200,000 | 32% |
| $200,000 | $300,000 | 35% |
| $300,000 | 37% |
Special brackets would apply for certain children with unearned income.
