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Guideline · 2026 Manual

§ 2T4.1.

Tax Table

United States Sentencing Commission · Effective November 1, 2026

Tax loss
TAX LOSS (APPLY THE GREATEST) OFFENSE LEVEL
(A) $3,500 or less 6
(B) More than $3,500 8
(C) More than $9,000 10
(D) More than $20,000 12
(E) More than $55,000 14
(F) More than $150,000 16
(G) More than $350,000 18
(H) More than $750,000 20
(I) More than $2,000,000 22
(J) More than $5,000,000 24
(K) More than $15,000,000 26
(L) More than $35,000,000 28
(M) More than $90,000,000 30
(N) More than $200,000,000 32
(O) More than $350,000,000 34
(P) More than $750,000,000 36.

Historical note

Effective November 1, 1987. Amended effective November 1, 1989 (amendment 237); November 1, 1993 (amendment 491); November 1, 2001 (amendment 617); January 25, 2003 (amendment 647); November 1, 2003 (amendment 653); November 1, 2015 (amendment 791); November 1, 2026 (amendment 838).

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From the United States Sentencing Commission's 2026 Guidelines Manual, effective November 1, 2026. This site is an independent presentation of the Commission's text, not affiliated with the Commission.

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