This document contains two comparison charts summarizing the total tax percentages and effective tax rates for married filing jointly/widow(er) taxpayers and single taxpayers under the 2017 Tax Cuts and Jobs Act (TCJA). Each chart shows the tax brackets with income amounts, maximum amounts in each bracket, starting income amounts, tax amounts, initial tax rates, additional tax percentages, added hypothetical additional taxes, total tax amounts, total income amounts, total tax rates, and effective tax rates.

1. TOTAL TAX % AND EFFECTIVE RATE COMPARISON CHARTS FOR THE 2017 - TCJA
MARRIED FILLING JOINT AND WIDOW(ER)-(MFJ & W)
I N C O M E A M O U N T S
M A X I M U M
A M O U N T I N
T H E T A X
B R A C K E T
S T A R T I N G
I N C O M E
A M O U N T
T A X
A M O U N T
I N I T I A L
T A X
R A T E
A D D I T I O N A L
T A X %
A D D A
H Y P O T H E T I C A L 5 0 %
O F T H E M A X
A M O U N T O F
A D D I T I O N A L
T A X
T O T A L T A X
A M O U N T
T O T A L
I N C O M E
A M O U N T
T O T A L
T A X
R A T E
E F F E C T I V E
T A X R A T E
19,050 –
77,400
77,400.00 19,050.00 1,905.00 10% 12% 38,700.00 4,644.00 6,549.00 57,750.00 22% 11%
77,400 –
165,000
165,000.00 77,400.00 8,907.00 12% 22% 82,500.00 18,150.00 27,057.00 159,900.00 34% 17%
165,000 - 315,000 315,000.00 165,000.00 28,179.00 17% 24% 157,500.00 37,800.00 65,979.00 322,500.00 41% 20%
315,000 - 400,000 400,000.00 315,000.00 64,179.00 20% 32% 200,000.00 64,000.00 128,179.00 515,000.00 52% 25%
400,000 - 600,000 600,000.00 400,000.00 91,379.00 23% 35% 300,000.00 105,000.00 196,379.00 700,000.00 58% 28%

2. TOTAL TAX % AND EFFECTIVE RATE COMPARISON CHARTS FOR THE 2017 – TCJA
FILLING SINGLE (S)
Income
Amount
Maximum
amount in
the Tax
Bracket
Starting
Income
Amount
Tax
Initial
Tax
rate
Additional
Tax %
Add a
hypothetical
50% of the
Max
Amount of
additional tax
Total tax
Amount
Total Income
Amount
Total
Tax
Rate
Effective tax
rate
9525 -
38700
38,700.00 9,525.00 952.50 10% 12% 19,350.00 2,322.00 3,274.50 28,875.00 22% 11%
38700 -
82500
82,500.00 38,700.00 4,453.20 12% 22% 41,250.00 9,075.00 13,528.20 79,950.00 34% 17%
82500 -
157500
157,500.00 82,500.00 14,089.50 17% 24% 78,750.00 18,900.00 32,989.50 161,250.00 41% 20%
157500 -
200000
200,000.00 157,500.00 31,500.00 20% 32% 100,000.00 32,000.00 63,500.00 257,500.00 52% 25%
200000 -
500000
200,000.00 500,000.00 46,000.00 23% 35% 250,000.00 87,500.00 133,500.00 550,000 58% 24%

3. NIYI OLUINI
FAMAYEGUN -
DEAFEANING
SILENCE
NETWORK
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