I am trying to calculate the income tax in excel using a single formula for a multi-rate tax system. At the moment, the formula is referencing the cell in the row above to get the income on which to calculate the rate.

I only have a problem with the highest bracket part of the formula:

```
IF(ADDRESS(ROW()-1,COLUMN())>180000,(ADDRESS(ROW()-1,COLUMN())-180000)*0.45, 0)
```

This formula is returning `#VALUE`

when the cell above it contains the income tax number (use 100,000 as example).

So for this bracket, any value above 180,000 is taxed at income - 180,000 * 0.45

How do I fix this formula to return `0`

for 100,000?

Thanks in advance.