Schedule X – Single
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$12,400 |
10% of taxable income |
| $12,400 |
$50,400 |
$1,240 plus 12% of the amount over $12,400 |
| $50,400 |
$105,700 |
$5,800 plus 22% of the amount over $50,400 |
| $105,700 |
$201,775 |
$17,966 plus 24% of the amount over $105,700 |
| $201,775 |
$256,225 |
$41,024 plus 32% of the amount over $201,775 |
| $256,225 |
$640,600 |
$58,448 plus 35% of the amount over $256,225 |
| $640,600 |
no limit |
$192,979.25 plus 37% of the amount over $640,600 |
Schedule Y-1 – Married Filing Jointly and Surviving Spouses
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$24,800 |
10% of taxable income |
| $24,800 |
$100,800 |
$2,480 plus 12% of the amount over $24,800 |
| $100,800 |
$211,400 |
$11,600 plus 22% of the amount over $100,800 |
| $211,400 |
$403,550 |
$35,932 plus 24% of the amount over $211,400 |
| $403,550 |
$512,450 |
$82,048 plus 32% of the amount over $403,550 |
| $512,450 |
$768,700 |
$116,896 plus 35% of the amount over $512,450 |
| $768,700 |
no limit |
$206,583 plus 37% of the amount over $768,700 |
Schedule Y-2 – Married Filing Separately
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$12,400 |
10% of taxable income |
| $12,400 |
$50,400 |
$1,240 plus 12% of the amount over $12,400 |
| $50,400 |
$105,700 |
$5,800 plus 22% of the amount over $50,400 |
| $105,700 |
$201,775 |
$17,966 plus 24% of the amount over $105,700 |
| $201,775 |
$256,225 |
$41,024 plus 32% of the amount over $201,775 |
| $256,225 |
$384,350 |
$58,448 plus 35% of the amount over $256,225 |
| $384,350 |
no limit |
$103,291.75 plus 37% of the amount over $384,350 |
Schedule Z – Heads of Household
| If taxable income is over: |
But not over: |
The tax is: |
| $0 |
$17,700 |
10% of taxable income |
| $17,700 |
$67,450 |
$1,770 plus 12% of the amount over $17,700 |
| $67,450 |
$105,700 |
$7,740 plus 22% of the amount over $67,450 |
| $105,700 |
$201,750 |
$16,155 plus 24% of the amount over $105,700 |
| $201,750 |
$256,200 |
$39,207 plus 32% of the amount over $201,750 |
| $256,200 |
$640,600 |
$56,631 plus 35% of the amount over $256,200 |
| $640,600 |
no limit |
$191,171 plus 37% of the amount over $640,600 |
Source: Internal Revenue Service, 2025