Effective January 12, 2012, unchanged as of November 7, 2016.


AgeRateAgeRateAgeRate
5-102.0503.7735.5
11-152.151-523.8745.7
16-192.253-543.9755.8
20-232.3554.0766.0
24-262.456-574.1776.2
27-292.5584.2786.4
30-322.6594.3796.6
33-342.760-614.4806.8
35-362.862-634.5817.0
37-382.9644.6827.2
39-403.0654.7837.4
41-423.166-674.8847.6
433.2684.9857.8
44-453.3695.0868.0
463.4705.1878.2
473.5715.3888.4
48-493.6725.4898.7
90+9.0

Remember that these are maximum rates. Donors can always request a lower rate, get a bigger charitable deduction and help their favorite charities even more.