Single taxpayers
| If taxable income is: | Your tax is: |
|---|---|
| Not over $11,925 | 10% of taxable income |
| Over $11,925 to $48,475 | $1,192.50 + 12% of the excess over $11,925 |
| Over $48,475 to $103,350 | $5,578.50 + 22% of the excess over $48,475 |
| Over $103,350 to $197,300 | $17,651 + 24% of the excess over $103,350 |
| Over $197,300 to $250,525 | $40,199 + 32% of the excess over $197,300 |
| Over $250,525 to $626,350 | $57,231 + 35% of the excess over $250,525 |
| Over $626,350 | $188,769.75 + 37% of the excess over $626,350 |
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|---|
| Not over $23,850 | 10% of taxable income |
| Over $23,850 to $96,950 | $2,385 + 12% of the excess over $23,850 |
| Over $96,950 to $206,700 | $11,157 + 22% of the excess over $96,950 |
| Over $206,700 to $394,600 | $35,302 + 24% of the excess over $206,700 |
| Over $394,600 to $501,050 | $80,398 + 32% of the excess over $394,600 |
| Over $501,050 to $751,600 | $114,462 + 35% of the excess over $501,050 |
| Over $751,600 | $202,154.50 + 37% of the excess over $751,600 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|---|
| Not over $11,925 | 10% of taxable income |
| Over $11,925 to $48,475 | $1,192.50 + 12% of the excess over $11,925 |
| Over $48,475 to $103,350 | $5,578.50 + 22% of the excess over $48,475 |
| Over $103,350 to $197,300 | $17,651 + 24% of the excess over $103,350 |
| Over $197,300 to $250,525 | $40,199 + 32% of the excess over $197,300 |
| Over $250,525 to $375,800 | $57,231 + 35% of the excess over $250,525 |
| Over $375,800 | $101,077.25 + 37% of the excess over $375,800 |
Heads of household
| If taxable income is: | Your tax is: |
|---|---|
| Not over $17,000 | 10% of taxable income |
| Over $17,000 to $64,850 | $1,700 + 12% of the excess over $17,000 |
| Over $64,850 to $103,350 | $7,442 + 22% of the excess over $64,850 |
| Over $103,350 to $197,300 | $15,912 + 24% of the excess over $103,350 |
| Over $197,300 to $250,500 | $38,460 + 32% of the excess over $197,300 |
| Over $250,500 to $626,350 | $55,484 + 35% of the excess over $250,500 |
| Over $626,350 | $187,031.50 + 37% of the excess over $626,350 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|---|
| Not over $3,150 | 10% of taxable income |
| Over $3,150 to $11,450 | $315 + 24% of the excess over $3,150 |
| Over $11,450 to $15,650 | $2,307 + 35% of the excess over $11,450 |
| Over $15,650 | $3,777 + 37% of the excess over $15,650 |
IMPORTANT DISCLOSURES
ERB FINANCIAL offers Securities and Investment Advisory Services through Ashton Thomas Securities, LLC, member FINRA/SIPC,200 Canal View Blvd Rochester NY 14623 585-424-1234
Locally owned and operated since 1953
Broadridge Investor Communication Solutions, Inc. does not provide investment, tax, or legal advice. The information presented here is not specific to any individual’s personal circumstances.
To the extent that this material concerns tax matters, it is not intended or written to be used, and cannot be used, by a taxpayer for the purpose of avoiding penalties that may be imposed by law. Each taxpayer should seek independent advice from a tax professional based on his or her individual circumstances.
These materials are provided for general information and educational purposes based upon publicly available information from sources believed to be reliable—we cannot assure the accuracy or completeness of these materials. The information in these materials may change at any time and without notice.
This communication is strictly intended for individuals residing in the state(s) of NY. No offers may be made or accepted from any resident outside the specific states referenced.
Prepared by Broadridge Advisor Solutions Copyright 2025.
