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Highest income tax bracket of 37% applies when taxable income hits:
--$628,300 for married individuals filing jointly and surviving spouses;
--$523,600 for single individuals and heads of households;
--$314,150 for married individuals filing separately'
--$  13,050 for ESTATES and TRUSTS.
Standard Deduction:
--$  25,100 for married individuals filing jointly and surviving spouses;
--$  18,800 for heads of households;
--$  12,550 for single individuals & married individuals filing separately;
(Additional Standard Deduction for individuals  65 years or older)
--$    1,350 for married taxpayers & surviving spouses; $1,700 for other taxpayers.
ALTERNATIVE MINIMUM TAX(AMT)................. $25,700 for ESTATES AND TRUSTS
...........phases out when (AMT) income exceeds $85,650 for ESTATES AND TRUSTS
Estate & Gift Tax adjustment exclusions: Gift =$15,000;Federal estate = $11,700 
Maximum reduction for real property under special  valuation method = $1,190,00