but not over $51,800 $1,360, plus 12% of the excess over $13,600. Over $51,800 but not over $70,000 $5,944, plus 22% of the excess over $51,800. Over $70,000 but not over $160,000 $9,948, plus 24% of the excess over $70,000. Over $160,000 but not over $200,000 $31,548, plus 32% of the excess over $160,000. Over $200,000 but not over $500,000 $44,348, plus 35% of the excess over $200,000. Over $500,000 $149,348, plus 38.5% of the excess over $500,000. (C) Unmarried individuals other than surviving spouses and heads of households The following table shall be applied in lieu of the table contained in subsection (c): If taxable income is: The tax is: Not over $9,525 10% of taxable income. Over $9,525 but not over $38,700 $952.50, plus 12% of the excess over $9,525. Over $38,700 but not over $70,000 $4,453.50, plus 22% of the excess over $38,700. Over $70,000 but not over $160,000 $11,339.50, plus 24% of the excess over $70,000. Over $160,000 but not over $200,000 $32,939.50, plus 32% of the excess over $160,000. Over $200,000 but not over $500,000 $45,739.50, plus 35% of the excess over $200,000. Over $500,000 $150,739.50, plus 38.5% of the excess over $500,000. (D) Married individuals filing separate returns The following table shall be applied in lieu of the table contained in subsection (d): If taxable income is: The tax is: Not over $9,525 10% of taxable income. Over $9,525 but not over $38,700 $952.50, plus 12% of the excess over $9,525. Over $38,700 but not over $70,000 $4,453.50, plus 22% of the excess over $38,700. Over $70,000 but not over $160,000 $11,339.50, plus 24% of the excess over $70,000. Over $160,000 but not over $200,000 $32,939.50, plus 32% of the excess over $160,000. Over $200,000 but not over $500,000 $45,739.50, plus 35% of the excess over $200,000. Over $500,000 $150,739.50, plus 38.5% of the excess over $500,000. (E) Estates and trusts The following table shall be applied in lieu of the table contained in subsection (e): If taxable income is: The tax is: Not over $2,550 10% of taxable