2016 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure you tax. Instead, see the instructions for line 44.

Schedule X—Use if your filing status is Single.

If your taxable income is: Over--But not over--The tax is:
$0$9,27510% of the amount over $0
9,27537,650$927.50 plus 15% of the amount over 9,275
37,65091,1505,183.75 plus 25% of the amount over 37,650
91,150190,15018,558.75 plus 28% of the amount over 91,150
190,150413,35046,278.75 plus 33% of the amount over 190,150
413,350415,050119,934.75 plus 35% of the amount over 413,350
415,050no limit120,529.75 plus 39.6% of the amount over 415,050

Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying widow(er).

If your taxable income is: Over--But not over--The tax is:
$018,65010% of the amount over $0
18,65075,300$1,855.00 plus 15% of the amount over 18,550
75,300151,90010,367.50 plus 25% of the amount over 75,300
151,900231,45029,517.50 plus 28% of the amount over 151,900
231,450413,35051,791.50 plus 33% of the amount over 231,450
413,350466,950111,818.50 plus 35% of the amount over 413,350
466,950no limit130,578.50 plus 39.6% of the amount over 466,950

Schedule Y-2—Use if your filing status is Married filing separately.

If your taxable income is: Over--But not over--The tax is:
$09,27510% of the amount over $0
9,27537,650$927.50 plus 15% of the amount over 9,275
37,65075,9505,183.75 plus 25% of the amount over 37,650
75,950115,72514,758.75 plus 28% of the amount over 75,950
115,725206,67525,895.75 plus 33% of the amount over 115,725
206,675233,47555,909.25 plus 35% of the amount over 206,675
233,475no limit65,289.25 plus 39.6% of the amount over 233,475

Schedule Z—Use if your filing status is Head of household.

If your taxable income is: Over--But not over--The tax is:
$013,25010% of the amount over $0
13,25050,400$1,325.00 plus 15% of the amount over 13,250
50,400130,1506,897.50 plus 25% of the amount over 50,400
130,150210,80026,835.00 plus 28% of the amount over 130,150
210,800413,35049,417.00 plus 33% of the amount over 210,800
413,350441,000116,258.50 plus 35% of the amount over 413,350
441,000no limit125,936.00 plus 39.6% of the amount over 441,000

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