Company Logo

LivingStone Wealth Planning

T. Spencer Metcalf, MBA, CFP®
President
104 Whitsett Street
Greenville, SC 29601
864-520-8000
spencer@livingstonewealth.com
www.livingstonewealth.com

T. Spencer Metcalf's Profile Picture

July 26, 2018

2018 Key Numbers
 

2025 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)

Single taxpayers

If taxable income is:Your tax is:
Not over $11,925 10% of taxable income
Over $11,925 to $48,475 $1,192.50 + 12% of the excess over $11,925
Over $48,475 to $103,350 $5,578.50 + 22% of the excess over $48,475
Over $103,350 to $197,300 $17,651 + 24% of the excess over $103,350
Over $197,300 to $250,525 $40,199 + 32% of the excess over $197,300
Over $250,525 to $626,350 $57,231 + 35% of the excess over $250,525
Over $626,350 $188,769.75 + 37% of the excess over $626,350

Married filing jointly and surviving spouses

If taxable income is:Your tax is:
Not over $23,850 10% of taxable income
Over $23,850 to $96,950 $2,385 + 12% of the excess over $23,850
Over $96,950 to $206,700 $11,157 + 22% of the excess over $96,950
Over $206,700 to $394,600 $35,302 + 24% of the excess over $206,700
Over $394,600 to $501,050 $80,398 + 32% of the excess over $394,600
Over $501,050 to $751,600 $114,462 + 35% of the excess over $501,050
Over $751,600 $202,154.50 + 37% of the excess over $751,600

Married individuals filing separately

If taxable income is:Your tax is:
Not over $11,925 10% of taxable income
Over $11,925 to $48,475 $1,192.50 + 12% of the excess over $11,925
Over $48,475 to $103,350 $5,578.50 + 22% of the excess over $48,475
Over $103,350 to $197,300 $17,651 + 24% of the excess over $103,350
Over $197,300 to $250,525 $40,199 + 32% of the excess over $197,300
Over $250,525 to $375,800 $57,231 + 35% of the excess over $250,525
Over $375,800 $101,077.25 + 37% of the excess over $375,800

Heads of household

If taxable income is:Your tax is:
Not over $17,000 10% of taxable income
Over $17,000 to $64,850 $1,700 + 12% of the excess over $17,000
Over $64,850 to $103,350 $7,442 + 22% of the excess over $64,850
Over $103,350 to $197,300 $15,912 + 24% of the excess over $103,350
Over $197,300 to $250,500 $38,460 + 32% of the excess over $197,300
Over $250,500 to $626,350 $55,484 + 35% of the excess over $250,500
Over $626,350 $187,031.50 + 37% of the excess over $626,350

Trusts and estates

If taxable income is:Your tax is:
Not over $3,150 10% of taxable income
Over $3,150 to $11,450 $315 + 24% of the excess over $3,150
Over $11,450 to $15,650 $2,307 + 35% of the excess over $11,450
Over $15,650 $3,777 + 37% of the excess over $15,650
Refer a friend To find out more click here

Cetera Wealth Partners is a region of Cetera Advisor Networks. Registered representative offering securities and advisory services through Cetera Advisor Networks LLC., member FINRA/SIPC, a broker/dealer and a Registered Investment Adviser.  Cetera is under separate ownership from any other named entity.  


Confidentiality Notice: This email transmission and its attachments, if any, are confidential and intended only for the use of particular persons and entities. They may also be work product and/or protected by the attorney-client privilege or other privileges. Delivery to someone other than the intended recipient(s) shall not be deemed to waive any privilege. Review, distribution, storage, transmittal or other use of the email and any attachment by an unintended recipient is expressly prohibited. If you are not the named addressee (or its agent) or this email has been addressed to you in error, please immediately notify the sender by reply email and permanently delete the email and its attachments

Prepared by Broadridge Advisor Solutions Copyright 2025.