Correction to the Tax Rate Schedules in the 2024 Instructions for Form 1040

 

In the 2024 Tax Rate Schedules, on page 109, for individuals who are married filing separately whose taxable income is over 365,600, the tax should read 98,334.75 + 37%, not 99,334.75.

If you downloaded or printed the 2024 Instructions for Form 1040 prior to January 6, 2025, please note the correction.