Page 79 of 117 Fileid: … ions/I1040/2018/A/XML/Cycle08/source 14:16 - 24-Jan-2019
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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.
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.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
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.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter the
result here and on the entry
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.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the entry
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.
Taxable income.
If line 10 is—
(a)
Enter the amount from line 10
(b)
Multiplication amount
(c)
Multiply
(a) by (b)
(d)
Subtraction amount
Tax.
Subtract (d) from (c). Enter
the result here and on the
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 $
-79-
Need more information or forms? Visit IRS.gov.