Frank J Antosz Jr, CPA
Member of American Institute of Certified Public Accountants
Single | ||
Personal Exemption = $4,050 Standard Deduction = $6,350 | ||
Rate | Taxable Income Bracket | Tax Owed |
10% | $0 to $9,325 | 10% of Taxable Income |
| 15% | $9,325 to $37,950 | $932.50 plus 15% of the excess over $9,325 |
| 25% | $37,950 to $91,900 | $5,226.25 plus 25% of the excess over $37,950 |
| 28% | $91,900 to $191,650 | $18,713.75 plus 28% of the excess over $91,900 |
| 33% | $191,650 to $416,700 | $46,643.75 plus 33% of the excess over $191,650 |
| 35% | $416,700 to $418,400 | $120,910.25 plus 35% of the excess over $416,700 |
| 39.6% | over $418,400 | $121,505.25 plus 39.6% of the excess over $418,400 |
Married Filing joint or Widow(er) | ||
Personal Exemption = $4,050 Standard Deduction = $12,700 | ||
Rate | Taxable Income Bracket | Tax Owed |
10% | $0 to $18,650 | 10% of Taxable Income |
| 15% | $18,650 to $75,900 | $1,865 plus 15% of the excess over $18,650 |
| 25% | $75,900 to $153,100 | $10,452.50 plus 25% of the excess over $75,900 |
| 28% | $153,100 to $233,350 | $29,752.50 plus 28% of the excess over $153,100 |
| 33% | $233,350 to $416,700 | $52,222.50 plus 33% of the excess over $233,350 |
| 35% | $416,700 to $470,700 | $112,728 plus 35% of the excess over $416,700 |
| 39.6% | over $470,700 | $131,628 plus 39.6% of the excess over $470,700 |
Married Filing Separate | ||
Personal Exemption = $4,050 Standard Deduction = $6,350 | ||
Rate | Taxable Income Bracket | Tax Owed |
10% | $0 to $9,325 | 10% of Taxable Income |
| 15% | $9,325 to $37,950 | $932.50 plus 15% of the excess over $9,325 |
| 25% | $37,950 to $76,550 | $5,226.25 plus 25% of the excess over $37,950 |
| 28% | $76,550 to $116,675 | $14,876.25 plus 28% of the excess over $76,550 |
| 33% | $116,675 to $208,350 | $26,111.25 plus 33% of the excess over $116,675 |
| 35% | $208,350 to $418,400 | $56,364 plus 35% of the excess over $208,350 |
| 39.6% | over $235,351 | $65,814 plus 39.6% of the excess over $235,351 |
Head of Household | ||
Personal Exemption = $4,050 Standard Deduction = $9,350 | ||
Rate | Taxable Income Bracket | Tax Owed |
10% | $0 to $13,350 | 10% of Taxable Income |
| 15% | $13,350 to $50,800 | $1,335 plus 15% of the excess over $13,350 |
| 25% | $50,800 to $131,200 | $6,952.50 plus 25% of the excess over $50,800 |
| 28% | $131,200 to $212,500 | $27,052.50 plus 28% of the excess over $131,200 |
| 33% | $212,500 to $416,700 | $49,816.50 plus 33% of the excess over $212,500 |
| 35% | $416,700 to $444,550 | $117,202.50 plus 35% of the excess over $416,700 |
| 39.6% | over $444,550 | $126,950 plus 39.6% of the excess over $444,550 |
Frank J Antosz Jr, CPA
19500 Middlebelt Rd Ste 320W
Livonia, MI 48152
Phone: (248) 473-0391
Fax: (248) 473-0983
Email: fja-cpa (at) antosz.net