I reviewed 2015 and 2016 taxes and found that the taxes calculated do not match the tax table values. They correspond exactly to a lower taxable income. Why is this?

[Hal_Al · Accepted solution]

Not everybody's tax is looked up in the tax tables. Sometimes a separate tax calculation work sheet is used. The most common is the "Qualified Dividends and capital gains work sheet" .  Qualified Dividends and long term capital gains are taxed differently than ordinary income.