Page 10 - IRS Individual Tax Forms

2020 Tax Rate Schedules

Caution. Don’t use these Tax Rate Schedules to figure your 2019 taxes. Use only to figure your 2020 estimated taxes.
Schedule X—Use if your 2020 filing status is Single Schedule Z—Use if your 2020 filing status is Qualifying Widow or
Widower
If line 3 If line 3
is: The tax is: is: The tax is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $9,875 ----------- + 10% $0 $0 $19,750 ----------- + 10% $0
9,875 40,125 $987.50 + 12% 9,875 19,750 80,250 $1,975.00 + 12% 19,750
40,125 85,525 4,617.50 + 22% 40,125 80,250 171,050 9,235.00 + 22% 80,250
85,525 163,300 14,605.50 + 24% 85,525 171,050 326,600 29,211.00 + 24% 171,050
163,300 207,350 33,271.50 + 32% 163,300 326,600 414,700 66,543.00 + 32% 326,600
207,350 518,400 47,367.50 + 35% 207,350 414,700 622,050 94,735.00 + 35% 414,700
518,400 ----------- 156,235.00 + 37% 518,400 622,050 ----------- 167,307.50 + 37% 622,050
Schedule Y—Use if your 2020filing status is Married filing Schedule W—Use if your 2020 filing status is Estate or Trust
separately (defined in Special Rules,earlier)
If line 3 The tax is: If line 3 The tax is:
is: is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $9,875 ----------- + 10% $0 $0 $2,600 ----------- + 10% $0
9,875 40,125 $987.50 + 12% 9,875 2,600 9,450 $260.00 + 24% 2,600
40,125 85,525 4,617.50 + 22% 40,125 9,450 12,950 1,904.00 + 35% 9,450
85,525 163,300 14,605.50 + 24% 85,525 12,950 ----------- 3,129.00 + 37% 12,950
163,300 207,350 33,271.50 + 32% 163,300
207,350 311,025 47,367.50 + 35% 207,350
311,025 --------- 83,653.75 + 37% 311,025

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Form 1040-ES (NR) 2020 -5-