The tax table does not use brackets or exact percentages. If you are using the tax table you cannot calculate the tax using a percentage. Each line of the tax table covers a $50 range of income. The tax is the same for any amount of income in the $50 range. So there can be a variation of as much as $5 or $6 from an exact percentage. You have to look at the tax table and use the figure in the table for your taxable income and filing status.
If you still have a question about this, answer the questions that I asked above.
