2018 Tax

2018 | What's New in the Tax Cuts and Jobs Act

Federal Individual Income Tax Rates for 2018 Under the Tax Cuts and Jobs Act

Single

If taxable income is:Then income tax equals:
Not over $9,525 10% of the taxable income10% of the taxable income
Over $9,525 but not over $38,700$952.50 plus 12% of the excess over $9,525
Over $38,700 but not over $82,500$4,453.50 plus 22% of the excess over $38,700
Over $82,500 but not over $157,500$14,089.50 plus 24% of the excess over $82,500
Over $157,500 but not over $200,000$32,089.50 plus 32% of the excess over $157,500
Over $200,000 but not over $500,000$45,689.50 plus 35% of the excess over $200,000
Over $500,000$150,689.50 plus 37% of the excess over $500,000

Head of Household

If taxable income is:Then income tax equals:
Not over $13,60010% of the taxable income
Over $13,600 but not over $51,800$1,360.00 plus 12% of the excess over $13,600
Over $51,800 but not over $82,500$5,944.00 plus 22% of the excess over $51,800
Over $82,500 but not over $157,500$12,698.00 plus 24% of the excess over $82,500
Over $157,500 but not over $200,000$30,698.00 plus 32% of the excess over $157,500
Over $200,000 but not over $500,000$44,298.00 plus 35% of the excess over $200,000
Over $500,000$149,298.00 plus 37% of the excess over $500,000

Married Filing Joint Returns and Surviving Spouses

If taxable income is:Then income tax equals:
Not over $19,05010% of the taxable income
Over $19,050 but not over $77,400$1,905.00 plus 12% of the excess over $19,050
Over $77,400 but not over $165,000$8,907.00 plus 22% of the excess over $77,400
Over $165,000 but not over $315,000$28,179.00 plus 24% of the excess over $165,000
Over $315,000 but not over $400,000$64,179.00 plus 32% of the excess over $315,000
Over $400,000 but not over $600,000$91,379.00 plus 35% of the excess over $400,000
Over $600,000$161,379.00 plus 37% of the excess over $600,000

Married Filing Separate

If taxable income is:Then income tax equals:
Not over $9,52510% of the taxable income
Over $9,525 but not over $38,700$952.50 plus 12% of the excess over $9,525
Over $38,700 but not over $82,500$4,453.50 plus 22% of the excess over $38,700
Over $82,500 but not over $157,500$14,089.50 plus 24% of the excess over $82,500
Over $157,500 but not over $200,000$32,089.50 plus 32% of the excess over $157,500
Over $200,000 but not over $300,000$45,689.50 plus 35% of the excess over $200,000
Over $300,000$80,689.50 plus 37% of the excess over $300,000

Estates and Trusts

If taxable income is:Then income tax equals:
Not over $2,55010% of the taxable income
Over $2,550 but not over $9,150$255.00 plus 24% of the excess over $2,550
Over $9,150 but not over $12,500$1,839.00 plus 35% of the excess over $9,150
Over $12,500$3,011.50 plus 37% of the excess over $12,500
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