Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 11,600	10% of taxable income
$ 11,600	$ 47,150	$1,160 plus 12% of the excess over $11,600
$ 47,150	$ 100,525	$5,426 plus 22% of the excess over $47,150
$ 100,525	$ 191,950	$17,168.50 plus 24% of the excess over $100,525
$ 191,950	$ 243,725	$39,110.50 plus 32% of the excess over $191,950
$ 243,725	$ 609,350	$55,678.50 plus 35% of the excess over $243,725
$ 609,350	—	$183,647.25 plus 37% of the excess over $609,350

Schedule Y-1-Married Filing Jointly or Qualifying surviving spouse

If taxable income is over: But not over: The tax is:

$          0 $ 23,200 10% of taxable income

$ 23,200 $ 94,300 $2,320 plus 12% of the excess over $23,200

$ 94,300 $ 201,050 $10,852 plus 22% of the excess over $94,300

$ 201,050 $ 383,900 $34,337 plus 24% of the excess over $201,050

$ 383,900 $ 487,450 $78,221 plus 32% of the excess over $383,900

$ 487,450 $ 731,200 $111,357 plus 35% of the excess over $487,450

$ 731,200 — $196,669.50 plus 37% of the excess over $731,200

Schedule Z-Head of Household

If taxable income is over: But not over: The tax is:

$          0 $ 16,550 10% of taxable income

$ 16,550 $ 63,100 $1,655 plus 12% of the excess over $16,550

$ 63,100 $ 100,500 $7,241 plus 22% of the excess over $63,100

$ 100,500 $ 191,950 $15,469 plus 24% of the excess over $100,500

$ 191,950 $ 243,700 $37,417 plus 32% of the excess over $191,950

$ 243,700 $ 609,350 $53,977 plus 35% of the excess over $243,700

$ 609,350 — $181,954.50 plus 37% of the excess over $609,350

Schedule Y-2-Married Filing Separately

If taxable income is over: But not over: The tax is:

$          0 $    11,600 10% of taxable income

$    11,600 $ 47,150 $1,160 plus 12% of the excess over $11,600

$ 47,150 $ 100,525 $5,426 plus 22% of the excess over $47,150

$ 100,525 $ 191,950 $17,168.50 plus 24% of the excess over $100,525

$ 191,950 $ 243,725 $39,110.50 plus 32% of the excess over $191,950

$ 243,725 $ 365,600 $55,678.50 plus 35% of the excess over $243,725

$ 365,600 — $98,334.75 plus 37% of the excess over $365,600

If taxable income is over:	But not over:	The tax is:
$ 0	$ 23,200	10% of taxable income
$ 23,200	$ 94,300	$2,320 plus 12% of the excess over $23,200
$ 94,300	$ 201,050	$10,852 plus 22% of the excess over $94,300
$ 201,050	$ 383,900	$34,337 plus 24% of the excess over $201,050
$ 383,900	$ 487,450	$78,221 plus 32% of the excess over $383,900
$ 487,450	$ 731,200	$111,357 plus 35% of the excess over $487,450
$ 731,200	—	$196,669.50 plus 37% of the excess over $731,200

If taxable income is over:	But not over:	The tax is:
$ 0	$ 16,550	10% of taxable income
$ 16,550	$ 63,100	$1,655 plus 12% of the excess over $16,550
$ 63,100	$ 100,500	$7,241 plus 22% of the excess over $63,100
$ 100,500	$ 191,950	$15,469 plus 24% of the excess over $100,500
$ 191,950	$ 243,700	$37,417 plus 32% of the excess over $191,950
$ 243,700	$ 609,350	$53,977 plus 35% of the excess over $243,700
$ 609,350	—	$181,954.50 plus 37% of the excess over $609,350

2024 Tax Rate Schedules