Married Individuals Filing Jeint Fteturne and Surviving 0 - 519.050 319.051 - $155,000 $155,001 - $315,000 $315001 - $400,000 $000,001 - $500,000 151500.001 10% ef tenable ineeme $1.905 1 2% at the amount ever 51 0.050 $0.00? 22% at the emeunt ever $23.1?0 20% of the emnunt ever $105,000 $04.1?0 32% ef the emnunt ever $315,000 $51.39 35% {If the emnunt ever $400,000 ef the emeunt ever 5000.000