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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-026.htm#TXMP3961598a
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you.
Taxable income.
If line 43 is—
(a)
Enter the amount from line 43
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the result here and on Form 1040, line 44
At least $100,000 but not over $151,200 $× 25% (0.25) $ $  8,412.50 $
Over $151,200 but not over $230,450 $ × 28% (0.28) $ $ 12,948.50 $
Over $230,450 but not over $411,500 $ × 33% (0.33) $ $ 24,471.00 $
Over $411,500 but not over $464,850 $ × 35% (0.35) $ $ 32,701.00 $
Over $464,850 $× 39.6% (0.396) $$ 54,084.10 $