Instructions For Form 1040 - U.s. Individual Income Tax Return - 2017 Page 90
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107 2017 Tax Computation Worksheet—Line 44
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
!
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Tax.
(c)
Subtract (d) from (c). Enter
Taxable income.
(a)
(b)
Multiply
(d)
the result here and on Form
If line 43 is—
Enter the amount from line 43
Multiplication amount
(a) by (b)
Subtraction amount
1040, line 44.
At least $100,000 but not over $191,650 $
× 28% (0.28)
$
$ 7,018.25
$
Over $191,650 but not over $416,700
$
× 33% (0.33)
$
$ 16,600.75
$
Over $416,700 but not over $418,400
$
× 35% (0.35)
$
$ 24,934.75
$
Over $418,400
$
× 39.6% (0.396)
$
$ 44,181.15
$
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Tax.
(c)
Subtract (d) from (c). Enter the
Taxable income.
(a)
(b)
Multiply
(d)
result here and on Form 1040,
If line 43 is—
Enter the amount from line 43
Multiplication amount
(a) by (b)
Subtraction amount
line 44.
At least $100,000 but not over $153,100 $
× 25% (0.25)
$
$ 8,522.50
$
Over $153,100 but not over $233,350
$
× 28% (0.28)
$
$ 13,115.50
$
Over $233,350 but not over $416,700
$
× 33% (0.33)
$
$ 24,783.00
$
Over $416,700 but not over $470,700
$
× 35% (0.35)
$
$ 33,117.00
$
Over $470,700
$
× 39.6% (0.396)
$
$ 54,769.20
$
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c)
Subtract (d) from (c). Enter
Taxable income.
(a)
(b)
Multiply
(d)
the result here and on Form
If line 43 is—
Enter the amount from line 43
Multiplication amount
(a) by (b)
Subtraction amount
1040, line 44.
At least $100,000 but not over $116,675 $
× 28% (0.28)
$
$ 6,557.75
$
Over $116,675 but not over $208,350
$
× 33% (0.33)
$
$ 12,391.50
$
Over $208,350 but not over $235,350
$
× 35% (0.35)
$
$ 16,558.50
$
Over $235,350
$
× 39.6% (0.396)
$
$ 27,384.60
$
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
(c)
Subtract (d) from (c). Enter
Taxable income.
(a)
(b)
Multiply
(d)
the result here and on Form
If line 43 is—
Enter the amount from line 43
Multiplication amount
(a) by (b)
Subtraction amount
1040, line 44.
At least $100,000 but not over $131,200 $
× 25% (0.25)
$
$ 5,747.50
$
Over $131,200 but not over $212,500
$
× 28% (0.28)
$
$ 9,683.50
$
Over $212,500 but not over $416,700
$
× 33% (0.33)
$
$ 20,308.50
$
Over $416,700 but not over $444,550
$
× 35% (0.35)
$
$ 28,642.50
$
Over $444,550
$
× 39.6% (0.396)
$
$ 49,091.80
$
-90-
Need more information or forms? Visit IRS.gov.
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