2017 individual income tax rate schedules1

Tax rate Regular tax brackets
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
10% $0 - $9,325 $0 - $13,350 $0 - $18,650 $0 - $9,325
15% $9,326 - $37,950 $13,351 - $50,800 $18,651 - $75,900 $9,326 - $37,950
25% $37,951 - $91,900 $50,801 - $131,200 $75,901 - $153,100 $37,951 - $76,550
28% $91,901 - $191,650 $131,200 - $212,500 $153,101 - $233,350 $75,551 - $116,675
33% $191,651 - $416,700 $212,501 - $416,700 $233,351 - $416,700 $116,676 - $208,350
35% $416,701 - $418,400 $416,701 - $444,550 $416,701 - $470,700 $208,351 - $235,350
39.6% Over $418,400 Over $444,550 Over $470,700 Over $235,350
Tax rate AMT brackets
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
26% $0 - $187,800 $0 - $187,800 $0 - $187,800 $0 - $93,900
28% Over $187,800 Over $187,800 Over $187,800 Over $93,900
  AMT exemptions
  Single Head of household Married filing jointly
or surviving spouse
Married filing separately
Amount $54,300 $54,300 $84,500 $42,250
Phaseout2 $120,700 - $337,900 $120,700 - $337,900 $160,900 - $498,900 $80,450 - $249,450

1 These tax rates might be affected by tax law changes.

2 The AMT income ranges over which the exemption phases out and only a partial exemption is available. The exemption is completely phased out if AMT income exceeds the top of the applicable range.

Note: Consult your tax advisor for AMT rates and exemptions for children subject to the “kiddie tax.”