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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 [email protected]