2016 Tax Rate Schedules

Summary: These are the Tax Rate Schedules used to determine your 2016 taxes if your income is $100,000 or more.

Schedule X--Use if your filing status is Single.

If your taxable income, is: Over—But not over--The tax is:of the amount over—
$0$9,07510% of the amount over $0 
$9,07536,900$907.50 plus 15% of the amount over $9,075 
36,900 89,3505,081.25 plus 25% of the amount over 36,900 
89,350186,35018,193.75 plus 28% of the amount over 89,350 
186,350405,10045,353.75 plus 33% of the amount over 186,350 
405,100406,750117,541.25 plus 35% of the amount over 405,100 
406,750no limit118,118.75 plus 39.6% of the amount over 406,750 

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:of the amount over—
$018,15010% of the amount over $0 
18,15073,800$1,815.00 plus 15% of the amount over 18,150 
73,800148,85010,162.50 plus 25% of the amount over 73,800 
148,850226,85028,925.00 plus 28% of the amount over 148,850 
226,850405,10050,765.00 plus 33% of the amount over 226,850 
405,100457,600109,587.50 plus 35% of the amount over 405,100 
457,600no limit127,962.50 plus 39.6% of the amount over 457,600 

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

If your taxable income is: Over—But not over--The tax is:of the amount over—
$09,07510% of the amount over $0 
9,07536,900$907.50 plus 15% of the amount over 9,075 
36,90074,4255,081.25 plus 25% of the amount over 36,900 
74,425113,42514,462.50 plus 28% of the amount over 74,425 
113,425202,55025,382.50 plus 33% of the amount over 113,425 
202,550228,80054,793.75 plus 35% of the amount over 202,550 
228,800no limit63,981.25 plus 39.6% of the amount over 228,800 

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

If your taxable income is: Over—But not over--The tax is:of the amount over—
$012,95010% of the amount over $0 
12,95049,400$1,295.00 plus 15% of the amount over 12,950 
49,400127,5506,762.50 plus 25% of the amount over 49,400 
127,550206,60026,300.00 plus 28% of the amount over 127,550 
206,600405,10048,434.00 plus 33% of the amount over 206,600 
405,100432,200113,939,00 plus 35% of the amount over 405,100 
432,200no limit123,424.00 plus 39.6% of the amount over 432,200 

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