See the instructions for line 44 that begin on page 34 to see if you must use the Tax Table below to figure your tax.
Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the
$25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount
shown where the taxable income line and filing status column meet is $2,996. This is the tax amount they should enter on Form
1040, line 44.