Single or Filing Separately

If amount on Line 3 of the Tax Calculation Schedule is :            
Less than or equal to $10,000   3%        
More than $10,000 but less
than or equal to $500,000        $300      +       5%  of the excess over $10,000
More than $500,000              $24,800    +    6.5% of the excess over $500,000


Head of Household  
        
If amount on Line 3 of the Tax Calculation Schedule is :           
Less than or equal to $16,000    3%       
More than $16,000 but less
than or equal to $800,000        $480      +    5% of the excess over $16,000
More than $800,000              $39,680    +    6.5% of the excess over $800,000

Filing Jointly/Qualifying Widow(er)   
       
If amount on Line 3 of the Tax Calculation Schedule is :           
Less than or equal to $20,000    3%       
More than $20,000 but less
than or equal to $1,000,000      $600      +    5% of the excess over $20,000
More than $1,000,000           $49,600     +    6.5% of the excess over $1,000,000