MARRIED Iindividuals filing Joint Returns and Surviving Spouses. Up To: $17,400.00 10% $70,700.00 $1,740.00 plus 15% of the excess over $17,400.00 $142,700.00 $9,735.00 plus 25% of the excess over $70,700.00 $217,450.00 $27,735.00 plus 28% of the excess over $142,700.00 $388,350.00 $48,665.00 plus 33% of the excess over $217,450.00 More than $388,350.00 $105,062.00 plus 35% of the excess over $388,350.00