{
 "protocol": "verified-facts/0.2",
 "key": "us/income-tax/brackets-married-separate",
 "label": "Rate schedule — Married filing separately, § 1(j)(2)(D)",
 "value": [
  {
   "over": 0,
   "notOver": 12400,
   "rate": 10,
   "taxAtLowerBound": 0
  },
  {
   "over": 12400,
   "notOver": 50400,
   "rate": 12,
   "taxAtLowerBound": 1240
  },
  {
   "over": 50400,
   "notOver": 105700,
   "rate": 22,
   "taxAtLowerBound": 5800
  },
  {
   "over": 105700,
   "notOver": 201775,
   "rate": 24,
   "taxAtLowerBound": 17966
  },
  {
   "over": 201775,
   "notOver": 256225,
   "rate": 32,
   "taxAtLowerBound": 41024
  },
  {
   "over": 256225,
   "notOver": 384350,
   "rate": 35,
   "taxAtLowerBound": 58448
  },
  {
   "over": 384350,
   "notOver": null,
   "rate": 37,
   "taxAtLowerBound": 103291.75
  }
 ],
 "unit": "USD taxable income → marginal rate %",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.irs.gov/pub/irs-drop/rp-25-32.pdf",
 "quote": "TABLE 4 … Not over $12,400 — 10%; … Over $256,225 but not over $384,350 — $58,448 plus 35%; Over $384,350 — $103,291.75 plus 37% of the excess over $384,350",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-11-01",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:68417791569080cbccccafc0a4b79b3ea789773f375506acc0a0cc79ee8aae5b",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..3QAtQPpXbwKss_jz1MuDhNZiaGqhwYo0yBb7W7MDYtCVQMow8w6-AUTJV3zFG8gR5VBymqs_21bEgFx0Q5CsBw",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/us/income-tax/brackets-married-separate",
  "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-drop/rp-25-32.pdf"
 }
}