Page 68 - Supplement to Income Tax 2019

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2018 Tax Computation Worksheet

2018 Tax Computation Worksheet—Line 11a
See the instructions for line 11a to see if you must use the worksheet below to figure your tax.
!
CAUTION
Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the entry
If line 10 is— Enter the amount from line 10 Multiplication amount (a) by (b) Subtraction amount space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 5,710.50 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 18,310.50 $
Over $200,000 but not over $500,000 $ × 35% (0.35) $ $ 24,310.50 $
Over $500.000 $ × 37% (0.37) $ $ 34,310.50 $
Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.
Tax.
(c) Subtract (d) from (c). Enter the
Taxable income. (a) (b) Multiply (d) result here and on the entry
If line 10 is— Enter the amount from line 10 Multiplication amount (a) by (b) Subtraction amount space on line 11a.
At least $100,000 but not over $165,000 $ × 22% (0.22) $ $ 8,121.00 $
Over $165,000 but not over $315,000 $ × 24% (0.24) $ $ 11,421.00 $
Over $315,000 but not over $400,000 $ × 32% (0.32) $ $ 36,621.00 $
Over $400,000 but not over $600,000 $ × 35% (0.35) $ $ 48,621.00 $
Over $600,000 $ × 37% (0.37) $ $ 60,621.00 $
Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the entry
If line 10 is— Enter the amount from line 10 Multiplication amount (a) by (b) Subtraction amount space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 5,710.50 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 18,310.50 $
Over $200,000 but not over $300,000 $ × 35% (0.35) $ $ 24,310.50 $
Over $300,000 $ × 37% (0.37) $ $ 30,310.50 $

Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the
If line 10 is— Enter the amount from line 10 Multiplication amount (a) by (b) Subtraction amount entry space on line 11a.
At least $100,000 but not over $157,500 $ × 24% (0.24) $ $ 7,102.00 $
Over $157,500 but not over $200,000 $ × 32% (0.32) $ $ 19,702.00 $
Over $200,000 but not over $500,000 $ × 35% (0.35) $ $ 25,702.00 $
Over $500,000 $ × 37% (0.37) $ $ 35,702.00 $

2018 Tax Computation Worksheet

64 | Supplement to J.K. Lasser’s Your Income Tax 2019