Instructions for Form 1040-C - Notices


2015 Tax Rate Schedules (Groups I and II)

Do not use these Tax Rate Schedules to figure your 2014 taxes. Use only to figure your 2015 taxes.
Schedule X—Single Taxpayers  
(Groups I and II)
Schedule Z—Head of Household  
(Group I only)
   
If the amount on Schedule D, line 5 or 13, is: The tax is:   If the amount on Schedule D, line 5, is: The tax is:  
 
Over—
But not  
over—
  of the 
amount 
over—
 
Over—
But not  
over—
  of the 
amount 
over—
$0 $9,225 - - - - - -10.0% $0 $0 $13,150 - - - - - -10.0% $0
9,225 37,450 $922.50 + 15.0% 9,225 13,150 50,200 $1,315.00 + 15.0% 13,150
37,450 90,750 5,156.25 + 25.0% 37,450 50,200 129,600 6,872.50 + 25.0% 50,200
90,750 189,300 18,481.25 + 28.0% 90,750 129,600 209,850 26,722.50 + 28.0% 129,600
189,300 411,500 46,075.25 + 33.0% 189,300 209,850 411,500 49,192.50 + 33.0% 209,850
411,500 413,200 119,401.25 + 35.0% 411,500 411,500 439,000 115,737.00 + 35.0% 411,500
413,200 - - - - - - 119,996.25 + 39.6% 413,200 439,000 - - - - - - 125,362.00 + 39.6% 439,000
Schedule Y—Married Filing Joint Return  
(Group I only) and Qualifying Widow  
or Widower (Groups I and II)
Schedule Y—Married Filing Separate Return 
(Groups I and II)
   
If the amount on Schedule D, line 5 or 13, is: The tax is:   If the amount on Schedule D, line 5 or 13, is: The tax is:  
 
Over—
But not  
over—
  of the 
amount 
over—
 
Over—
But not  
over—
  of the 
amount 
over—
$0 $18,450 - - - - - -10.0% $0 $0 $9,225 - - - - - -10.0% $0
18,450 74,900 $1,845.00 + 15.0% 18,450 9,225 37,450 $922.50+ 15.0% 9,225
74,900 151,200 10,312.50 + 25.0% 74,900 37,450 75,600 5,156.25 + 25.0% 37,450
151,200 230,450 29,387.50 + 28.0% 151,200 75,600 115,225 14,693.75 + 28.0% 75,600
230,450 411,500 51,577.50 + 33.0% 230,450 115,225 205,750 25,788.75 + 33.0% 115,225
411,500 464,850 111,324.00 + 35.0% 411,500 205,750 232,425 55,662.00 + 35.0% 205,750
464,850 - - - - - - 129,996.50 + 39.6% 464,850 232,425 - - - - - - 64,989.25 + 39.6% 232,425

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