Pension Corporation of America

Wealth Management
Pension Corporation of America
2133 Luray Avenue
Cincinnati, OH 45206
513-281-3366
fax 513-281-1799
fax 513-281-1799
wealthmanagement@pencorp.com
www.pencorp.com

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2025 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
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Advisory Services Offered Through PCA Investment Advisory Services, Inc.
Securities Offered Through L.M Kohn & Company 10151 Carver Road, Ste. 100., Cincinnati, OH 45242
Member FINRA/SIPC And a Registered Broker-Dealer not affiliated with PCA Investment Advisory Services, Inc.

Prepared by Broadridge Advisor Solutions Copyright 2025.