| If taxable income on | Enter on | ||||
| Form 1041, line | Form 1041 | of the | |||
| 22, is: | But not | line 40 | amount | ||
| over-- | over-- | over-- | |||
| $0 | $1,700 | ------- | 15% | $0 | |
| 1,700 | 4,000 | $255.00 | + | 28% | 1,700 |
| 4,000 | 6,100 | 899.00 | + | 31% | 4,000 |
| 6,100 | 8,350 | 1,550.00 | + | 36% | 6,100 |
| 8,350 | ------- | 2,360.00 | + | 39.6% | 8,350 |
| If the amount on | Enter on | ||||
| Form 1040, line | Form 1040, | of the | |||
| 39, is: | But not | line 40 | amount | ||
| over-- | over-- | over-- | |||
| $0 | $25,350 | ------- | 15% | $0 | |
| 25,350 | 61,400 | $3,802.50 | + | 28% | 25,350 |
| 61,400 | 128,100 | 13,896.50 | + | 31% | 61,400 |
| 128,100 | 278,450 | 34,573.50 | + | 36% | 128,100 |
| 278,450 | ------- | 88,699.50 | + | 39.6% | 278,450 |
| If the amount on | Enter on | ||||
| Form 1040, line | Form 1040, | of the | |||
| 39, is: | But not | line 40 | amount | ||
| over-- | over-- | over-- | |||
| $0 | $42,350 | ------- | 15% | $0 | |
| 42,350 | 102,300 | $6,352.50 | + | 28% | 42,350 |
| 102,300 | 155,950 | 23,138.50 | + | 31% | 102,300 |
| 155,950 | 278,450 | 39,770.00 | + | 36% | 155,950 |
| 278,450 | ------- | 83,870.00 | + | 39.6% | 278,450 |
| If the amount on | Enter on | ||||
| Form 1040, line | Form 1040, | of the | |||
| 39, is: | But not | line 40 | amount | ||
| over-- | over-- | over-- | |||
| $0 | $21,175 | ------- | 15% | $0 | |
| 21,175 | 51,150 | $3,176.25 | + | 28% | 21,175 |
| 51,150 | 77,975 | 11,569.25 | + | 31% | 51,150 |
| 77,975 | 139,225 | 19,885.00 | + | 36% | 77,975 |
| 139,225 | ------- | 41,935.00 | + | 39.6% | 139,225 |
| If the amount on | Enter on | ||||
| Form 1040, line | Form 1040, | of the | |||
| 39, is: | But not | line 40 | amount | ||
| over-- | over-- | over-- | |||
| $0 | $33,950 | ------- | 15% | $0 | |
| 33,950 | 87,700 | $5,092.50 | + | 28% | 33,950 |
| 87,700 | 142,000 | 20,142.50 | + | 31% | 87,700 |
| 142,000 | 278,450 | 36,975.50 | + | 36% | 142,000 |
| 278,450 | ------- | 86,097.50 | + | 39.6% | 278,450 |