1 년 이내에 수익이 발생 하였기에 납세자의 다른 수입과 (ordinary income) 같은 비율로 납세자의 수입에 따라(tax bracket) 결정이 됩니다 Rate For Single Individuals For Married Individuals Filing Joint Returns 10% $1 to $9875 $0 to $19,750 12% $9,876 to $40,125 $19,751 to $80,250 22% $40,126 to $85,525 $80,251 to $171,050 24% $85,526 to $163,300 $171,051 to $326,600 32% $163,301 to $207,350 $326,601 to $414,700