2018 Tax Brackets for Married Filing Separately - IRS Tax Rates for Married Individuals Filing Separately in 2018

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2018 Tax Brackets for Married Couples Filing Separately
(Schedule Y-2)

These tax tables are designed for married individuals filing their 2018 income tax return separately, and represent significant changes from Tax Year 2012.

Note: Due to recent legislation, these tax tables are conditional and for planning purposes only. Before filing a tax return, always check Form 1040 for current year tax tables.

These tables are effective January 1, 2018, and do not take into account any credits, such as the standard deduction, mortgage deductions, etc.

Single

Joint Married

Married Filing Separate

Head of Household

Trusts

If Taxpayer's Income Is...		Then Estimated Taxes Are...
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$0	$8,925	$0	10%	$0
$8,925	$36,250	$892.50	15%	$8,925
$36,250	$73,200	$4,991.25	25%	$36,250
$73,200	$111,525	$14,228.75	28%	$73,200
$111,525	$199,175	$24,959.75	33%	$111,525
$199,175	$225,000	$53,884.25	35%	$199,175
$225,000	- - - - -	$62,923.00	39.6%	$225,000
Example #1 Max Malloy, a married taxpayer filing his own return, has 2018 TAXABLE INCOME of $95,000. Max's income falls between:
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$73,200	$111,525	$14,228.75	28%	$73,200

Max Malloy's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $14,228.75 + [.28 x ($95,000 - $73,200)]
	= $14,228.75 + (.28 x $21,800.00)
	= $14,228.75 + $6,104.00
	= $20,332.75

Assuming he earned the same last year, Max's tax bill dropped $156.50 compared to last year (when he was using the 2012 income tax rate table for married filing separate taxpayers).

Example #2

Lucy Lindle, a married woman who is filing her return independently of her husband, has TAXABLE INCOME of $320,000. Her income falls between:

Between

But Not Over

Base Tax

+ Rate

Of the Amount Over

$225,000

- - - - -

$62,923.00

39.6%

$225,000

Lucy Lindle's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $62,923.00 + [.396 x ($320,000 - $225,000)]
	= $62,923.00 + (.396 x $95,000)
	= $62,923.00 + $37,620.00
	= $100,543.00

For 2018, Lucy's tax bill was significantly higher, assuming that her taxable income remained the same. Her total tax jumped $3,973.25 from last year's tax return (when she was using the 2012 income tax rate table for married filing separate taxpayers).

These sample equations do not reflect standard deductions, mortgage deductions, or any other credits that may decrease your estimated taxable income. Use only for 2018 income taxes. The names mentioned in these samples are fictitious and not based on any individual. For illustrative and planning purposes only. For more information, or to review the official tax tables, please download Instructions for Form 1040.

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