Tax Rates and Brackets
Tax Rates and Brackets
The following are 2018 tax rates and brackets for:
(1) Individuals Married Filing Jointly and Surviving Spouses;
(2) Married Filing Separately;
(3) Single
(4) Head of Household (singles with a qualifying dependent); and,
(5) Estate and Trusts.
For tax years beginning after December 31, 2017 and before January 1, 2026, there are seven tax rates for individuals: 10%, 12%, 22%, 24%, 32%, 35%, & 37%, and there are four tax rates for estates and trusts: 10%, 24%, 35%, & 37%.
(1) Married Filing Jointly and Surviving spouses:
| Taxable income | Tax |
| 000- $19,050 | 10% of taxable income |
| $19,051- $77,400 | $1,905 plus 12% of $ over $19,050 |
| $77,401- $165,000 | $8,907 plus 22% of $ over $77,400 |
| $165,001- $315,000 | $28,179 plus 24% of $ over $165,000 |
| $315,001- $400,000 | $64,179 plus 32% of $ over $315,000 |
| $400,001- $600,000 | $91,379 plus 35% of $ over $400,000 |
| Over $600,000 | $161,379 plus 37% of $ over $600,000 |
(2) Married Filing Separately
| Taxable Income | Tax |
| 000- $9,525 | 10% of taxable income |
| $9,526- $38,700 | $952.50 plus 12% of $ over $38,700 |
| $38,701-$82,500 | $4,453.50 plus 22% of $ over $82,500 |
| $82,501- 157,500 | $14,089.50 plus 34% of $ over $157,500 |
| 157,501- 200,000 | $32,089.50 plus 32% of $ over $200,000 |
| 200,001-300,000 | $45,689.50 plus 35% of $ over $200,000 |
| Over $300,000 | $80,689.50 plus 37% of $ over $300,000 |
(3) Single
| Taxable income | Tax |
| 000- $9,525 | 10% of taxable income |
| $9,526- $82,500 | $952.50 plus 12% of $ over $9,525 |
| $38,701- $157,500 | $4,453.50 plus 22% of $over $82,500 |
| $157,501- $200,000 | $32,089.50 plus 32% of $ over $157,500 |
| $200,001-$500,000 | $45,689.50 plus 35% of $ over $200,000 |
| Over $500,000 | $150,689.50 plus 37% of $ over $500,000 |
(4) Head of Household
| Taxable Income | Tax |
| 000- $13,600 | 10% of the taxable income |
| $13,601- $51,800 | $1,360 plus 12% of $ over $13,600 |
| $51,801- $82,500 | $5,944 plus 22% of $ over $51,800 |
| $82,501- $157,500 | $12,698 plus 24% of $ over $82,500 |
| $157,501- 200,000 | $30,698 plus 32% of $ over $157,500 |
| $200,001- $500,000 | $44,298 plus 35% of $ over $200,000 |
| Over $500,000 | $149,298 plus 37% of $ over $500,000 |
(5) Estate and Trust
| Taxable Income | Tax |
| 000- $2,550 | 10% of the taxable income |
| $2,551- $9,150 | $255 plus 24% of $ over $2,550 |
| $9,151-$12,500 | $1,839 plus 35% of $ over $9,150 |
| Over $12,500 | $3,011.50 plus 37% of $ over $12,500 |
Zaher Fallahi, Tax Attorney, CPA, is a Tax Controversy Attorney, and defends taxpayers in resolving their Income Tax and Offshore Accounts (FBAR and FATCA) problems.
Telephones:
(310) 719-1040 (Los Angeles)
(714) 546-4272 (Orange County)
Toll Free 877-687-7558
e-mail taxattorney@zfcpa.com
