Rate Guide

Rate Guide


Tax Rate Schedules are provided to help you estimate your federal income tax. Do not use these to figure your actual tax.

For more information see the Adobe PDFForm 1040 - Instructions Guide or contact PSVS or give us a call @ (650) 578-1200.

Filing Status: Single (Schedule X)

Taxable Income: Estimated Tax:
greater than not over   of amount over
0 8,925 10% 0
8,925 36,250 892.50 + 15% 8,925
36,250 87,850 4,991.25 + 25% 36,250
87,850 183,250 17,891.25 + 28% 87,850
183,250 398,350 44,603.25 + 33% 183,250
398,350 400,000 115,586.25 + 35% 398,350
400,000 116,163.75 + 39.6% 400,000

Filing Status: Married Filing Jointly or Qualifying Widow(er) (Schedule Y-1)

Taxable Income: Estimated Tax:
greater than not over   of amount over
0 17,850 10% 0
17,850 72,500 1,785.00 + 15% 17,850
72,500 146,400 9,982.50 + 25% 72,500
146,400 223,050 28,457.50 + 28% 146,400
223,050 398,350 49,919.50 + 33% 223,050
398,350 450,000 107,768.50 + 35% 398,350
450,000 125,846.00 + 39.6% 450,000

Filing Status: Married Filing Separately (Schedule Y-2)

Taxable Income: Estimated Tax:
greater than not over   of amount over
0 8,925 10% 0
8,925 36,250 892.50 + 15% 8,925
36,250 73,200 4,991.25 + 25% 36,250
73,200 111,525 14,228.75 + 28% 73,200
111,525 199,175 24,959.75 + 33% 111,525
199,175 225,000 53,884.25 + 35% 199,175
225,000 62,923.00 + 39.6% 225,000

Filing Status: Head of Household (Schedule Z)

Taxable Income: Estimated Tax:
greater than not over   of amount over
0 12,750 10% 0
12,750 48,600 1,275.00 + 15% 12,750
48,600 125,450 6,652.50 + 25% 48,600
125,450 203,150 25,865.00 + 28% 125,450
203,150 398,350 47,621.00 + 33% 203,150
398,350 425,000 112,037.00 + 35% 398,350
425,000 121,364.50 + 39.6% 425,000

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