2012 Federal Tax Rate Schedules
| If taxable income is over— | but not over— | the tax is: |
| $0 | $8,700 | 10% of the amount over $0 |
| $8,700 | $35,350 | $870 plus 15% of the amount over $8,700 |
| $35,350 | $85,650 | $4,867.50 plus 25% of the amount over $35,350 |
| $85,650 | $178,650 | $17,442.50 plus 28% of the amount over $85,650 |
| $178,650 | $388,350 | $43,482.50 plus 33% of the amount over $178,650 |
| $388,350 | no limit | $112,683.50 plus 35% of the amount over $388,350 |
| If taxable income is over— | but not over— | the tax is: |
| $0 | $17,400 | 10% of the amount over $0 |
| $17,400 | $70,700 | $1,740 plus 15% of the amount over $17,400 |
| $70,700 | $142,700 | $9,735 plus 25% of the amount over $70,700 |
| $142,700 | $217,450 | $27,735 plus 28% of the amount over $142,700 |
| $217,450 | $388,350 | $48,665 plus 33% of the amount over $217,450 |
| $388,350 | no limit | $105,062 plus 35% of the amount over $388,350 |
| If taxable income is over— | but not over— | the tax is: |
| $0 | $8,700 | 10% of the amount over $0 |
| $8,700 | $35,350 | $870 plus 15% of the amount over $8,700 |
| $35,350 | $71,350 | $4,867.50 plus 25% of the amount over $35,350 |
| $71,350 | $108,725 | $13,867.50 plus 28% of the amount over $71,350 |
| $108,725 | $194,175 | $24,332.50 plus 33% of the amount over $108,725 |
| $194,175 | no limit | $52,531 plus 35% of the amount over $194,175 |
| If taxable income is over— | but not over— | the tax is: |
| $0 | $12,400 | 10% of the amount over $0 |
| $12,400 | $47,350 | $1,240 plus 15% of the amount over $12,400 |
| $47,350 | $122,300 | $6,482.50 plus 25% of the amount over $47,350 |
| $122,300 | $198,050 | $25,220 plus 28% of the amount over $122,300 |
| $198,050 | $388,350 | $46,430 plus 33% of the amount over $198,050 |
| $388,350 | no limit | $109,229 plus 35% of the amount over $388,350 |
