Single Individuals
Schedule X

Over
But Not Over
Pay
Plus %
Excess
of the
Amount Over
0 6,000 0.00 10.0% 0
6,000
27,950
600
15.0%
6,000
27,950
67,700
3,893
27.0%
27,950
67,700
141,250
14,625
30.0%
67,700
141,250
307,050
36,690
35.0%
141,250
307,050
and over
94,720
38.6%
307,050

Married Filing Jointly and Surviving Spouse
Schedule Y-1

Over
But Not Over Pay Plus % Excess of the Amount Over
0 12,000 0 10.0% 0
12,000
46,700
1,200
15.0%
12,000
46,700
112,850
6,405
27.0%
46,700
112,850
171,950
24,266
30.0%
112,850
171,950
307,050
41,996
35.0%
171,950
307,050
and over
89,281
38.6%
307,050

Married Individuals Filing Separately
Schedule Y-2

Over
But Not Over
Pay
Plus % Excess
of the Amount Over
0 6,000 0 10.0% 0
6,000
23,350
600
15.0%
6,000
23,350
56,425
3,203
27.0%
23,350
56,425
85,975
12,133
30.0%
56,425
85,975
153,525
20,998
35.0%
85,975
153,525
and over
44,640
38.6%
153,525

Heads of Households
Schedule Z

Over
But Not Over
Pay
Plus % Excess
of the Amount Over
0 10,000 0 10.0% 0
10,000
37,450
1,000
15.0%
10,000
37,450
96,700
5,118
27.0%
37,450
96,700
156,600
21,115
30.0%
96,700
156,600
307,050
39,085
35.0%
156,600
307,050
and over
91,743
38.6%
307,050

S

Moorman and Company, an accounting and personal financial management firm based in Palo Alto, serves the San Francisco Bay Area, Peninsula, and Silicon Valley from Hillsborough to Saratoga-Los Gatos, including Atherton, Menlo Park, Los Altos, Los Altos Hills, and Cupertino.