Documenti di Didattica
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2017
This booklet only contains Tax Tables from the
Instructions for Form 1040. Forms 1040A and
1040EZ filers may also use these tables to figure
their tax.
-2-
2017 See the instructions for line 44 to see if you must use the Sample Table
Tax Table below to figure your tax.
Tax Table !
CAUTION
At But
Least Less
Single Married Married Head
filing filing of a
Than jointly* sepa- house-
rately hold
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable Your tax is—
income on Form 1040, line 43, is $25,300. First, they find the 25,200 25,250 3,318 2,851 3,318 3,116
$25,300-25,350 taxable income line. Next, they find the column for 25,250 25,300 3,325 2,859 3,325 3,124
DRAFT AS OF
25,300 25,350 3,333 2,866 3,333 3,131
married filing jointly and read down the column. The amount shown 25,350 25,400 3,340 2,874 3,340 3,139
where the taxable income line and filing status column meet is
$2,866. This is the tax amount they should enter on Form 1040,
line 44.
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
(Continued)
* This column must also be used by a qualifying widow(er).
-3-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-4-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-5-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-6-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-7-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-8-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
-9-
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
- 10 -
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
- 11 -
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
- 12 -
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
(Continued)
* This column must also be used by a qualifying widow(er).
- 13 -
2017 Tax Table — Continued
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
DRAFT AS OF
Your tax is— Your tax is— Your tax is—
94,000 97,000
$100,000 or over
94,000 94,050 19,309 14,984 19,769 17,759 97,000 97,050 20,149 15,734 20,609 18,509 use the Tax
94,050 94,100 19,323 14,996 19,783 17,771 97,050 97,100 20,163 15,746 20,623 18,521 Computation Worksheet
94,100 94,150 19,337 15,009 19,797 17,784 97,100 97,150 20,177 15,759 20,637 18,534
94,150 94,200 19,351 15,021 19,811 17,796 97,150 97,200 20,191 15,771 20,651 18,546
94,200 94,250 19,365 15,034 19,825 17,809 97,200 97,250 20,205 15,784 20,665 18,559
94,250 94,300 19,379 15,046 19,839 17,821 97,250 97,300 20,219 15,796 20,679 18,571
94,300 94,350 19,393 15,059 19,853 17,834 97,300 97,350 20,233 15,809 20,693 18,584
94,350 94,400 19,407 15,071 19,867 17,846 97,350 97,400 20,247 15,821 20,707 18,596
94,400 94,450 19,421 15,084 19,881 17,859 97,400 97,450 20,261 15,834 20,721 18,609
94,450 94,500 19,435 15,096 19,895 17,871 97,450 97,500 20,275 15,846 20,735 18,621
94,500 94,550 19,449 15,109 19,909 17,884 97,500 97,550 20,289 15,859 20,749 18,634
94,550 94,600 19,463 15,121 19,923 17,896 97,550 97,600 20,303 15,871 20,763 18,646
94,600 94,650 19,477 15,134 19,937 17,909 97,600 97,650 20,317 15,884 20,777 18,659
94,650 94,700 19,491 15,146 19,951 17,921 97,650 97,700 20,331 15,896 20,791 18,671
94,700 94,750 19,505 15,159 19,965 17,934 97,700 97,750 20,345 15,909 20,805 18,684
94,750 94,800 19,519 15,171 19,979 17,946 97,750 97,800 20,359 15,921 20,819 18,696
94,800 94,850 19,533 15,184 19,993 17,959 97,800 97,850 20,373 15,934 20,833 18,709
94,850 94,900 19,547 15,196 20,007 17,971 97,850 97,900 20,387 15,946 20,847 18,721
94,900 94,950 19,561 15,209 20,021 17,984 97,900 97,950 20,401 15,959 20,861 18,734
94,950 95,000 19,575 15,221 20,035 17,996 97,950 98,000 20,415 15,971 20,875 18,746
95,000 98,000
95,000 95,050 19,589 15,234 20,049 18,009 98,000 98,050 20,429 15,984 20,889 18,759
95,050 95,100 19,603 15,246 20,063 18,021 98,050 98,100 20,443 15,996 20,903 18,771
95,100 95,150 19,617 15,259 20,077 18,034 98,100 98,150 20,457 16,009 20,917 18,784
95,150 95,200 19,631 15,271 20,091 18,046 98,150 98,200 20,471 16,021 20,931 18,796
95,200 95,250 19,645 15,284 20,105 18,059 98,200 98,250 20,485 16,034 20,945 18,809
95,250 95,300 19,659 15,296 20,119 18,071 98,250 98,300 20,499 16,046 20,959 18,821
95,300 95,350 19,673 15,309 20,133 18,084 98,300 98,350 20,513 16,059 20,973 18,834
95,350 95,400 19,687 15,321 20,147 18,096 98,350 98,400 20,527 16,071 20,987 18,846
95,400 95,450 19,701 15,334 20,161 18,109 98,400 98,450 20,541 16,084 21,001 18,859
95,450 95,500 19,715 15,346 20,175 18,121 98,450 98,500 20,555 16,096 21,015 18,871
95,500 95,550 19,729 15,359 20,189 18,134 98,500 98,550 20,569 16,109 21,029 18,884
95,550 95,600 19,743 15,371 20,203 18,146 98,550 98,600 20,583 16,121 21,043 18,896
95,600 95,650 19,757 15,384 20,217 18,159 98,600 98,650 20,597 16,134 21,057 18,909
95,650 95,700 19,771 15,396 20,231 18,171 98,650 98,700 20,611 16,146 21,071 18,921
95,700 95,750 19,785 15,409 20,245 18,184 98,700 98,750 20,625 16,159 21,085 18,934
95,750 95,800 19,799 15,421 20,259 18,196 98,750 98,800 20,639 16,171 21,099 18,946
95,800 95,850 19,813 15,434 20,273 18,209 98,800 98,850 20,653 16,184 21,113 18,959
95,850 95,900 19,827 15,446 20,287 18,221 98,850 98,900 20,667 16,196 21,127 18,971
95,900 95,950 19,841 15,459 20,301 18,234 98,900 98,950 20,681 16,209 21,141 18,984
95,950 96,000 19,855 15,471 20,315 18,246 98,950 99,000 20,695 16,221 21,155 18,996
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2017 Tax Computation Worksheet—Line 44
See the instructions for line 44 to see if you must use the worksheet below to figure your tax.
!
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
DRAFT AS OF
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.
Section A—Use if your filing status is Single. Complete the row below that applies to you.
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Tax.
(c) Subtract (d) from (c). Enter the
Taxable income. (a) (b) Multiply (d) result here and on Form 1040,
If line 43 is— Enter the amount from line 43 Multiplication amount (a) by (b) Subtraction amount line 44
At least $100,000 but not over $153,100 $ × 25% (0.25) $ $ 8,522.50 $
Over $153,100 but not over $233,350 $ × 28% (0.28) $ $ 13,115.50 $
Over $233,350 but not over $416,700 $ × 33% (0.33) $ $ 24,783.00 $
Over $416,700 but not over $470,700 $ × 35% (0.35) $ $ 33,117.00 $
Over $470,700 $ × 39.6% (0.396) $ $ 54,769.20 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on Form
If line 43 is— Enter the amount from line 43 Multiplication amount (a) by (b) Subtraction amount 1040, line 44
At least $100,000 but not over $116,675 $ × 28% (0.28) $ $ 6,557.75 $
Over $116,675 but not over $208,350 $ × 33% (0.33) $ $ 12,391.50 $
Over $208,350 but not over $235,350 $ × 35% (0.35) $ $ 16,558.50 $
Over $235,350 $ × 39.6% (0.396) $ $ 27,384.60 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on Form
If line 43 is— Enter the amount from line 43 Multiplication amount (a) by (b) Subtraction amount 1040, line 44
At least $100,000 but not over $131,200 $ × 25% (0.25) $ $ 5,747.50 $
Over $131,200 but not over $212,500 $ × 28% (0.28) $ $ 9,683.50 $
Over $212,500 but not over $416,700 $ × 33% (0.33) $ $ 20,308.50 $
Over $416,700 but not over $444,550 $ × 35% (0.35) $ $ 28,642.50 $
Over $444,550 $ × 39.6% (0.396) $ $ 49,091.80 $
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