Thats a great point, its tax year 2021 and HOH. I understand that isnt the chart you shared, but using the chart you shared, I would think it would be the 9.65% rate line. But its not calculating $144,905 plus anything over 2,155,350. It's calculating a straight rate of 9.65% by the total taxable income. Is there a rule that is someone's AGI is over a certain amount they use the 9.65 as a flat rate? Thats how I am reading the instructions, but was hoping someone could chime in to make sure that is correct.

Thanks again.