2008
| Single Taxpayers |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$8,025 |
$0 |
10% |
$0 |
| $8,025 |
$32,550 |
$802.50 |
15% |
$8,025 |
| $32,550 |
$78,850 |
$4,481.25 |
25% |
$32,550 |
| $78,850 |
$164,550 |
$16,056.25 |
28% |
$78,850 |
| $164,550 |
$357,700 |
$40,052.25 |
33% |
$164,550 |
| $357,700 |
----- |
$103,791.75 |
35% |
$357,700 |
| Married, Filing a Joint Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$16,050 |
$0 |
10% |
$0 |
| $16,050 |
$65,100 |
$1,605.00 |
15% |
$16,050 |
| $65,100 |
$131,450 |
$8,962.50 |
25% |
$65,100 |
| $131,450 |
$200,300 |
$25,550.00 |
28% |
$131,450 |
| $200,300 |
$357,700 |
$44,828.00 |
33% |
$200,300 |
| $357,700 |
----- |
$96,770.00 |
35% |
$357,700 |
| Married, Filing a Separate Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$8,025 |
$0 |
10% |
$0 |
| $8,025 |
$32,550 |
$802.50 |
15% |
$8,025 |
| $32,550 |
$65,725 |
$4,481.25 |
25% |
$32,550 |
| $65,725 |
$100,150 |
$12,775.00 |
28% |
$65,725 |
| $100,150 |
$178,850 |
$22,414.00 |
33% |
$100,150 |
| $178,850 |
----- |
$48,385.00 |
35% |
$178,850
|
| Head of Household |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$11,450 |
$0 |
10% |
$0 |
| $11,450 |
$43,650 |
$1,145.00 |
15% |
$11,450 |
| $43,650 |
$112,650 |
$5,975.00 |
25% |
$43,650 |
| $112,650 |
$182,400 |
$23,225.00 |
28% |
$112,650 |
| $182,400 |
$357,700 |
$42,755 |
33% |
$182,400 |
|
$357,700
|
----- |
$100,604.00 |
35% |
$357,700
|
| Trusts and Estates |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$2,200 |
$0 |
15% |
$0 |
| $2,200 |
$5,150 |
$330 |
25% |
$2,200 |
| $5,150 |
$7,850 |
$1067.50 |
28% |
$5,150 |
| $7,850 |
$10,700 |
$1823.50 |
33% |
$7,850 |
|
$10,700
|
----- |
$2,764 |
35% |
$10,700
|
| Corporations |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$50,000 |
$0 |
15% |
$0 |
| $50,000 |
$75,000 |
$7,500 |
25% |
$50,000 |
| $75,000 |
$100,000 |
$13,750 |
34% |
$75,000 |
| $100,000 |
$335,000 |
$22,250 |
39% |
$100,000 |
|
$335,000
|
$10,000,000 |
$113,900 |
34% |
$335,000
|
| $10,000,000 |
$15,000,000 |
$3,400,000 |
35% |
$335,000 |
| $15,000,000 |
$18,333,333 |
$5,150,000 |
38% |
$335,000 |
| $18,333,333 |
----- |
$0 |
35% |
$0 |
| Note that a Personal Service Corporation
pays a flat rate of 35% |
2007
| Single Taxpayers |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$7,825 |
$0 |
10% |
$0 |
| $7,825 |
$31,850 |
$782.50 |
15% |
$7,825 |
| $31,850 |
$77,100 |
$4,386.25 |
25% |
$31,850 |
| $74,200 |
$154,800 |
$15,107.50 |
28% |
$74,200 |
| $160,850 |
$349,750 |
$39,148.75 |
33% |
$160,850 |
| $349,750 |
----- |
$101,461.25 |
35% |
$349,750 |
| Married, Filing a Joint Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$15,650 |
$0 |
10% |
$0 |
| $15,650 |
$63,700 |
$1,565.00 |
15% |
$15,650 |
| $63,700 |
$128,500 |
$8,772.50 |
25% |
$63,700 |
| $128,500 |
$195,850 |
$24,972.50 |
28% |
$128,500 |
| $195,850 |
$349,750 |
$43,830.50 |
33% |
$195,850 |
| $349,750 |
----- |
$94,601.00 |
35% |
$349,750 |
| Married, Filing a Separate Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$7,825 |
$0 |
10% |
$0 |
| $7,825 |
$31,850 |
$782.50 |
15% |
$7,825 |
| $31,850 |
$64,250 |
$4,386.25 |
25% |
$31,850 |
| $64,250 |
$97,925 |
$12,486.25 |
28% |
$64,250 |
| $97,925 |
$174,850 |
$21,915.25 |
33% |
$97,925 |
| $174,850 |
----- |
$47,300.50 |
35% |
$174,850
|
| Head of Household |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$11,200 |
$0 |
10% |
$0 |
| $11,200 |
$42,650 |
$1120.00 |
15% |
$11,200 |
| $42,650 |
$110,100 |
$5,837.50 |
25% |
$42,650 |
| $110,100 |
$178,350 |
$22,700.50 |
28% |
$110,100 |
| $178,350 |
$349,750 |
$41,810 |
33% |
$178,350 |
|
$349,750
|
----- |
$98,355.50 |
35% |
$349,750
|
| Trusts and Estates |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$2,050 |
$0 |
15% |
$0 |
| $2,050 |
$4,850 |
$300 |
25% |
$2,050 |
| $4,850 |
$7,400 |
$975 |
28% |
$4,700 |
| $7,400 |
$10,050 |
$1661 |
33% |
$7,400 |
|
$10,050
|
----- |
$2,519 |
35% |
$10,050
|
| Corporations |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$50,000 |
$0 |
15% |
$0 |
| $50,000 |
$75,000 |
$7,500 |
25% |
$50,000 |
| $75,000 |
$100,000 |
$13,750 |
34% |
$75,000 |
| $100,000 |
$335,000 |
$22,250 |
39% |
$100,000 |
|
$335,000
|
$10,000,000 |
$113,900 |
34% |
$335,000
|
| $10,000,000 |
$15,000,000 |
$3,400,000 |
35% |
$335,000 |
| $15,000,000 |
$18,333,333 |
$5,150,000 |
38% |
$335,000 |
| $18,333,333 |
----- |
$0 |
35% |
$0 |
| Note that a Personal Service Corporation
pays a flat rate of 35% |
2006
| Single Taxpayers |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$7,550 |
$0 |
10% |
$0 |
| $7,550 |
$30,650 |
$755.00 |
15% |
$7,550 |
| $30,650 |
$74,200 |
$4,220.00 |
25% |
$30,650 |
| $74,200 |
$154,800 |
$15,107.50 |
28% |
$74,200 |
| $154,800 |
$336,550 |
$37,675.50 |
33% |
$154,800 |
| $336,550 |
----- |
$97,653.00 |
35% |
$336,550 |
| Married, Filing a Joint Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$15,100 |
$0 |
10% |
$0 |
| $15,100 |
$61,300 |
$1,510.00 |
15% |
$15,100 |
| $61,300 |
$123,700 |
$8,440.00 |
25% |
$61,300 |
| $123,700 |
$188,450 |
$24,040.00 |
28% |
$123,700 |
| $188,450 |
$336,550 |
$42,170.00 |
33% |
$188,450 |
| $336,550 |
----- |
$91,043.00 |
35% |
$336,450 |
| Married, Filing a Separate Return |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$7,550 |
$0 |
10% |
$0 |
| $7,550 |
$30,650 |
$755.00 |
15% |
$7,550 |
| $30,650 |
$61,850 |
$4,220.00 |
25% |
$30,650 |
| $61,850 |
$94,225 |
$12,020.00 |
28% |
$61,850 |
| $94,225 |
$168,275 |
$21,085.00 |
33% |
$94,225 |
| $168,275 |
----- |
$45,521.50 |
35% |
$168,275
|
| Head of Household |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$10,750 |
$0 |
10% |
$0 |
| $10,750 |
$41,050 |
$1075.00 |
15% |
$10,750 |
| $41,050 |
$106,000 |
$5,620.00 |
25% |
$41,050 |
| $106,000 |
$171,650 |
$21,857.50 |
28% |
$106,000 |
| $171,650 |
$336,550 |
$40,239.50 |
33% |
$171,650 |
|
$336,550
|
----- |
$94,656.50 |
35% |
$336,550
|
| Trusts and Estates |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$2,050 |
$0 |
15% |
$0 |
| $2,050 |
$4,850 |
$300 |
25% |
$2,050 |
| $4,850 |
$7,400 |
$975 |
28% |
$4,700 |
| $7,400 |
$10,050 |
$1661 |
33% |
$7,400 |
|
$10,050
|
----- |
$2,519 |
35% |
$10,050
|
| Corporations |
| If Taxpayer's Income Is... |
Then Calculated Taxes Are... |
Between |
But
Not Over |
Base
Tax |
+
Rate |
Of
the Amount Over |
| $0 |
$50,000 |
$0 |
15% |
$0 |
| $50,000 |
$75,000 |
$7,500 |
25% |
$50,000 |
| $75,000 |
$100,000 |
$13,750 |
34% |
$75,000 |
| $100,000 |
$335,000 |
$22,250 |
39% |
$100,000 |
|
$335,000
|
$10,000,000 |
$113,900 |
34% |
$335,000
|
| $10,000,000 |
$15,000,000 |
$3,400,000 |
35% |
$335,000 |
| $15,000,000 |
$18,333,333 |
$5,150,000 |
38% |
$335,000 |
| $18,333,333 |
----- |
$0 |
35% |
$0 |
| Note that a Personal Service Corporation
pays a flat rate of 35% |
|
|
