|
2012 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$8,700
|
$0.00
|
10%
|
|
$0
|
|
|
$8,700 |
$35,350 |
$870.00 |
15%
|
|
$8,700 |
|
|
$35,350 |
$85,650 |
$4,867.50 |
25%
|
|
$35,350 |
|
|
$85,650 |
$178,650 |
$17,442.50 |
28%
|
|
$85,650 |
|
|
$178,650 |
$388,350 |
$43,482.50 |
33%
|
|
$178,650 |
|
|
$388,350 |
-
|
$112,683.50 |
35%
|
|
$388,350 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$17,400 |
$0.00
|
10%
|
|
$0
|
|
|
$17,400 |
$70,700 |
$1,740.00 |
15%
|
|
$17,400 |
|
|
$70,700 |
$142,700 |
$9,735.00 |
25%
|
|
$70,700 |
|
|
$142,700 |
$217,450 |
$27,735.00 |
28%
|
|
$142,700 |
|
|
$217,450 |
$388,350 |
$48,665.00 |
33%
|
|
$217,450 |
|
|
$388,350 |
-
|
$105,062.00 |
35%
|
|
$388,350 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$8,700 |
$0.00
|
10%
|
|
$0
|
|
|
$8,700 |
$35,350 |
$870.00 |
15%
|
|
$8,700 |
|
|
$35,350 |
$71,350 |
$4,867.50 |
25%
|
|
$35,350 |
|
|
$71,350 |
$108,725 |
$13,867.50 |
28%
|
|
$71,350 |
|
|
$108,725 |
$194,175 |
$24,332.50 |
33%
|
|
$108,725 |
|
|
$194,175 |
-
|
$52,531.00 |
35%
|
|
$194,175 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$12,400 |
$0.00
|
10%
|
|
$0
|
|
|
$12,400 |
$47,350 |
$1,240.00 |
15%
|
|
$12,150 |
|
|
$47,350 |
$122,300 |
$6,482.50 |
25%
|
|
$46,250 |
|
|
$122,300 |
$198,050 |
$25,220.00 |
28%
|
|
$119,400 |
|
|
$198,050 |
$388,350 |
$46,430.00 |
33%
|
|
$193,350 |
|
|
$388,350 |
-
|
$109,229.00 |
35%
|
|
$379,150 |
back to top
|
2011 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$8,500
|
$0.00
|
10%
|
|
$0
|
|
|
$8,500 |
$34,500 |
$850.00 |
15%
|
|
$8,500 |
|
|
$34,500 |
$83,600 |
$4,750.00 |
25%
|
|
$34,500 |
|
|
$83,600 |
$174,400 |
$17,025.00 |
28%
|
|
$83,600 |
|
|
$174,400 |
$379,150 |
$42,449.00 |
33%
|
|
$174,400 |
|
|
$379,150 |
-
|
$110,016.50 |
35%
|
|
$379,150 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$17,000 |
$0.00
|
10%
|
|
$0
|
|
|
$17,000 |
$69,000 |
$1,700.00 |
15%
|
|
$17,000 |
|
|
$69,000 |
$139,350 |
$9,500.00 |
25%
|
|
$69,000 |
|
|
$139,350 |
$212,300 |
$27,087.50 |
28%
|
|
$139,350 |
|
|
$212,300 |
$379,150 |
$47,513.50 |
33%
|
|
$212,300 |
|
|
$379,150 |
-
|
$102,574.00 |
35%
|
|
$379,150 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$8,500
|
$0.00
|
10%
|
|
$0
|
|
|
$8,500 |
$34,500 |
$850.00 |
15%
|
|
$8,500 |
|
|
$34,500 |
$69,675 |
$4,750.00 |
25%
|
|
$34,500 |
|
|
$69,675 |
$106,150 |
$13,543.75 |
28%
|
|
$69,675 |
|
|
$106,150 |
$189,575 |
$23,756.75 |
33%
|
|
$106,150 |
|
|
$189,575 |
-
|
$51,287.00 |
35%
|
|
$189,575 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$12,150 |
$0.00
|
10%
|
|
$0
|
|
|
$12,150 |
$46,250 |
$1,215.00 |
15%
|
|
$12,150 |
|
|
$46,250 |
$119,400 |
$6,330.00 |
25%
|
|
$46,250 |
|
|
$119,400 |
$193,350 |
$24,617.50 |
28%
|
|
$119,400 |
|
|
$193,350 |
$379,150 |
$45,323.50 |
33%
|
|
$193,350 |
|
|
$379,150 |
-
|
$106,637.50 |
35%
|
|
$379,150 |
back to top
|
2010 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$8,375 |
$0.00
|
10%
|
|
$0
|
|
|
$8,375 |
$34,000 |
$837.50 |
15%
|
|
$8,375 |
|
|
$34,000 |
$82,400 |
$4,681.25 |
25%
|
|
$34,000 |
|
|
$82,400 |
$171,850 |
$16,781.25 |
28%
|
|
$82,400 |
|
|
$171,850 |
$373,650 |
$41,827.25 |
33%
|
|
$171,850 |
|
|
$373,650 |
-
|
$108,421.25 |
35%
|
|
$373,650 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$16,750 |
$0.00
|
10%
|
|
$0
|
|
|
$16,750 |
$68,000 |
$1,675.00 |
15%
|
|
$16,750 |
|
|
$68,000 |
$137,300 |
$9,362.50 |
25%
|
|
$68,000 |
|
|
$137,300 |
$209,250 |
$26,687.50 |
28%
|
|
$137,300 |
|
|
$209,250 |
$373,650 |
$46,833.50 |
33%
|
|
$209,250 |
|
|
$373,650 |
-
|
$101,085.50 |
35%
|
|
$373,650 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$8,375 |
$0.00
|
10%
|
|
$0
|
|
|
$8,375 |
$34,000 |
$837.50 |
15%
|
|
$8,375 |
|
|
$34,000 |
$68,650 |
$4,681.25 |
25%
|
|
$34,000 |
|
|
$68,650 |
$104,625 |
$13,343.75 |
28%
|
|
$68,650 |
|
|
$104,625 |
$186,825 |
$23,416.75 |
33%
|
|
$104,625 |
|
|
$186,825 |
-
|
$50,542.75 |
35%
|
|
$186,825 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$11,950 |
$0.00
|
10%
|
|
$0
|
|
|
$11,950 |
$45,550 |
$1,195.00 |
15%
|
|
$11,950 |
|
|
$45,550 |
$117,650 |
$6,235.00 |
25%
|
|
$45,550 |
|
|
$117,650 |
$190,550 |
$24,260.00 |
28%
|
|
$117,650 |
|
|
$190,550 |
$373,650 |
$44,672.00 |
33%
|
|
$190,550 |
|
|
$373,650 |
-
|
$105,095.00 |
35%
|
|
$373,650 |
back to top
|
2009 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$8,350 |
$0.00
|
10%
|
|
$0
|
|
|
$8,350 |
$33,950 |
$835.00 |
15%
|
|
$8,350 |
|
|
$33,950 |
$82,250 |
$4,675.00 |
25%
|
|
$33,950 |
|
|
$82,250 |
$171,550 |
$16,750.00 |
28%
|
|
$82,250 |
|
|
$171,550 |
$372,950 |
$41,754.00 |
33%
|
|
$171,550 |
|
|
$372,950 |
-
|
$108,216.00 |
35%
|
|
$372,950 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$16,700 |
$0.00
|
10%
|
|
$0
|
|
|
$16,700 |
$67,900 |
$1,670.00 |
15%
|
|
$16,700 |
|
|
$67,900 |
$137,050 |
$9,350.00 |
25%
|
|
$67,900 |
|
|
$137,050 |
$208,850 |
$26,637.50 |
28%
|
|
$137,050 |
|
|
$208,850 |
$372,950 |
$46,741.50 |
33%
|
|
$208,850 |
|
|
$372,950 |
-
|
$100,894.50 |
35%
|
|
$372,950 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$8,350 |
$0.00
|
10%
|
|
$0
|
|
|
$8,350 |
$33,950 |
$835.00 |
15%
|
|
$8,350 |
|
|
$33,950 |
$68,525 |
$4,675.00 |
25%
|
|
$33,950 |
|
|
$68,525 |
$104,425 |
$13,318.75 |
28%
|
|
$68,525 |
|
|
$104,425 |
$186,475 |
$23,370.75 |
33%
|
|
$104,425 |
|
|
$186,475 |
-
|
$50,447.25 |
35%
|
|
$186,475 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$11,950 |
$0.00
|
10%
|
|
$0
|
|
|
$11,950 |
$45,500 |
$1,195.00 |
15%
|
|
$11,950 |
|
|
$45,500 |
$117,450 |
$6,227.50 |
25%
|
|
$45,500 |
|
|
$117,450 |
$190,200 |
$24,215.00 |
28%
|
|
$117,450 |
|
|
$190,200 |
$372,950 |
$44,585.00 |
33%
|
|
$190,200 |
|
|
$372,950 |
-
|
$104,892.50 |
35%
|
|
$372,950 |
back to top
|
2008 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$8,025 |
$0.00
|
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 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$16,050 |
$0.00
|
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 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$8,025 |
$0.00
|
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 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$11,450 |
$0.00
|
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 |
$42,755.00 |
33%
|
|
$182,400 |
|
|
$357,700 |
-
|
$100,604.00 |
35%
|
|
$357,700 |
back to top
|
2007 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$7,825
|
$0.00
|
10%
|
|
$0
|
|
|
$7,825
|
$31,850 |
$782.50 |
15%
|
|
$7,825
|
|
|
$31,850 |
$77,100 |
$4,386.25 |
25%
|
|
$31,850 |
|
|
$77,100
|
$160,850 |
$15,698.75 |
28%
|
|
$77,100
|
|
|
$160,850 |
$349,700 |
$39,148.75 |
33%
|
|
$160,850 |
|
|
$349,700 |
-
|
$101,469.25
|
35%
|
|
$349,700 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$15,650 |
$0.00
|
10%
|
|
$0
|
|
|
$15,650 |
$63,700 |
$1,565 |
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 |
$349,700 |
$43,830.50 |
33%
|
|
$195,850 |
|
|
$349,700 |
-
|
$94,601.00 |
35%
|
|
$349,700 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$7,825 |
$0.00
|
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 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$11,200 |
$0.00
|
10%
|
|
$0
|
|
|
$11,200 |
$42,650 |
$1,120.00 |
15%
|
|
$11,200 |
|
|
$42,650 |
$110,100 |
$5,837.50 |
25%
|
|
$42,650 |
|
|
$110,100 |
$178,350 |
$22,700.00 |
28%
|
|
$110,100 |
|
|
$178,350 |
$349,700 |
$41,810.00 |
33%
|
|
$178,350 |
|
|
$349,700 |
-
|
$98,355.50 |
35%
|
|
$349,700 |
back to top
|
2006 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$7,550
|
$0.00
|
10%
|
|
$0.00
|
|
|
$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 |
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$15,100
|
$0.00
|
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%
|
|
$336,550 |
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$7,550 |
$0.00
|
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 |
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$10,750
|
$0.00
|
10%
|
|
$0
|
|
|
$10,750 |
$41,050 |
$1,075.00 |
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 |
back to top
|
2005 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$7,300
|
$0.00
|
10%
|
|
$0.00
|
|
|
$7,300
|
$29,700
|
$730.00
|
15%
|
|
$7,300
|
|
|
$29,700
|
$71,950
|
$4,090.00
|
25%
|
|
$29,700
|
|
|
$71,950
|
$150,150
|
$14,652.50
|
28%
|
|
$71,950
|
|
|
$150,150
|
$326,450
|
$36,548.50
|
33%
|
|
$150,150
|
|
|
$326,450
|
-
|
$94,727.50
|
35%
|
|
$326,450
|
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$14,600
|
$0.00
|
10%
|
|
$0
|
|
|
$14,600
|
$59,400
|
$1,460.00
|
15%
|
|
$14,600
|
|
|
$59,400
|
$119,950
|
$8,180.00
|
25%
|
|
$59,400
|
|
|
$119,950
|
$182,800
|
$23,317.50
|
28%
|
|
$119,950
|
|
|
$182,800
|
$326,450
|
$40,915.50
|
33%
|
|
$182,800
|
|
|
$326,450
|
-
|
$88,320.00
|
35%
|
|
$326,450
|
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$7,300
|
$0.00
|
10%
|
|
$0
|
|
|
$7,300
|
$29,700
|
$730.00
|
15%
|
|
$7,300
|
|
|
$29,700
|
$59,975
|
$4,090.00
|
25%
|
|
$29,700
|
|
|
$59,975
|
$91,400
|
$11,658.75
|
28%
|
|
$59,975
|
|
|
$91,400
|
$163,225
|
$20,457.75
|
33%
|
|
$91,400
|
|
|
$163,225
|
-
|
$44,160.00
|
35%
|
|
$163,225
|
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$10,450
|
$0.00
|
10%
|
|
$0
|
|
|
$10,450
|
$39,800
|
$1,045.00
|
15%
|
|
$10,450
|
|
|
$39,800
|
$102,800
|
$5,447.50
|
25%
|
|
$39,800
|
|
|
$102,800
|
$166,450
|
$21,197.50
|
28%
|
|
$102,800
|
|
|
$166,450
|
$326,450
|
$39,019.50
|
33%
|
|
$166,450
|
|
|
$326,450
|
-
|
$91,819.50
|
35%
|
|
$326,450
|
back to top
|
2004 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X - |
|
Single
|
|
$0
|
$7,150
|
$0.00
|
10%
|
|
$0.00
|
|
|
$7,150
|
$29,050
|
$715.00
|
15%
|
|
$7,150
|
|
|
$29,050
|
$70,350
|
$4,000.00
|
25%
|
|
$29,050
|
|
|
$70,350
|
$146,750
|
$14,325.00
|
28%
|
|
$70,350
|
|
|
$146,750
|
$319,100
|
$35,717.00
|
33%
|
|
$146,750
|
|
|
$319,100
|
-
|
$92,592.50
|
35%
|
|
$319,100
|
|
Schedule Y-1 - |
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$14,300
|
$0.00
|
10%
|
|
$0
|
|
|
$14,300
|
$58,100
|
$1,430.00
|
15%
|
|
$14,300
|
|
|
$58,100
|
$117,250
|
$8,000.00
|
25%
|
|
$58,100
|
|
|
$117,250
|
$178,650
|
$22,787.50
|
28%
|
|
$117,250
|
|
|
$178,650
|
$319,100
|
$39,979.50
|
33%
|
|
$178,650
|
|
|
$319,100
|
-
|
$86,328.00
|
35%
|
|
$319,100
|
|
Schedule Y-2 - |
|
Married Filing Separately
|
|
$0
|
$7,150
|
$0.00
|
10%
|
|
$0
|
|
|
$7,150
|
$29,050
|
$715.00
|
15%
|
|
$7,150
|
|
|
$29,050
|
$58,625
|
$4,000.00
|
25%
|
|
$29,050
|
|
|
$58,625
|
$89,325
|
$11,393.75
|
28%
|
|
$58,625
|
|
|
$89,325
|
$159,550
|
$19,989.75
|
33%
|
|
$89,325
|
|
|
$159,550
|
-
|
$43,164.00
|
35%
|
|
$159,550
|
|
Schedule Z - |
|
Head of Household
|
|
$0
|
$10,200
|
$0.00
|
10%
|
|
$0
|
|
|
$10,200
|
$38,900
|
$1,020.00
|
15%
|
|
$10,200
|
|
|
$38,900
|
$100,500
|
$5,325.00
|
25%
|
|
$38,900
|
|
|
$100,500
|
$162,700
|
$20,725.00
|
28%
|
|
$100,500
|
|
|
$162,700
|
$319,100
|
$38,141.00
|
33%
|
|
$162,700
|
|
|
$319,100
|
-
|
$89,753.00
|
35%
|
|
$319,100
|
back to top
|
2003 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X -
|
|
Single
|
|
$0
|
$7,000
|
$0.00
|
10%
|
|
$0.00
|
|
|
$7,000
|
$28,400
|
$700.00
|
15%
|
|
$7,000
|
|
|
$28,400
|
$68,800
|
$3,910.00
|
25%
|
|
$28,400
|
|
|
$68,800
|
$143,500
|
$14,010.00
|
28%
|
|
$68,800
|
|
|
$143,500
|
$311,950
|
$34,926.00
|
33%
|
|
$143,500
|
|
|
$311,950
|
-
|
$90,514.50
|
35%
|
|
$311,950
|
|
Schedule Y-1 -
|
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$14,000
|
$0.00
|
10%
|
|
$0
|
|
|
$14,000
|
$56,800
|
$1,400.00
|
15%
|
|
$14,000
|
|
|
$56,800
|
$114,650
|
$7,820.00
|
25%
|
|
$56,800
|
|
|
$114,650
|
$174,700
|
$22,282.50
|
28%
|
|
$114,650
|
|
|
$174,700
|
$311,950
|
$39,096.50
|
33%
|
|
$174,700
|
|
|
$311,950
|
-
|
$84,389.00
|
35%
|
|
$311,950
|
|
Schedule Y-2 -
|
|
Married Filing Separately
|
|
$0
|
$7,000
|
$0.00
|
10%
|
|
$0
|
|
|
$7,000
|
$28,400
|
$700.00
|
15%
|
|
$7,000
|
|
|
$28,400
|
$57,325
|
$3,910.00
|
25%
|
|
$28,400
|
|
|
$57,325
|
$87,350
|
$11,141.25
|
28%
|
|
$57,325
|
|
|
$87,350
|
$155,975
|
$19,548.25
|
33%
|
|
$87,350
|
|
|
$155,975
|
-
|
$42,194.50
|
35%
|
|
$155,975
|
|
Schedule Z -
|
|
Head of Household
|
|
$0
|
$10,000
|
$0.00
|
10%
|
|
$0
|
|
|
$10,000
|
$38,050
|
$1,000.00
|
15%
|
|
$10,000
|
|
|
$38,050
|
$98,250
|
$5,207.50
|
25%
|
|
$38,050
|
|
|
$98,250
|
$159,100
|
$20,257.50
|
28%
|
|
$98,250
|
|
|
$159,100
|
$311,950
|
$37,295.50
|
33%
|
|
$159,100
|
|
|
$311,950
|
-
|
$87,736.00
|
35%
|
|
$311,950
|
back to top
|
2002 TAX
RATE SCHEDULES
TO BE USED IF INCOME OVER $100,000
- OTHERWISE AS A GUIDE ONLY
|
|
|
IF TAXABLE INCOME
|
THE TAX IS
|
|
|
Is Over
|
But Not Over
|
This Amount
|
Plus This %
|
|
Of the Excess Over
|
|
Schedule X -
|
|
Single
|
|
$0
|
$6,000
|
$0.00
|
10%
|
|
$0.00
|
|
|
$6,000
|
$27,950
|
$600.00
|
15%
|
|
$6,000
|
|
|
$27,950
|
$67,700
|
$3,892.50
|
27%
|
|
$27,950
|
|
|
$67,700
|
$141,250
|
$14,625.00
|
30%
|
|
$67,700
|
|
|
$141,250
|
$307,050
|
$36,690.00
|
35%
|
|
$141,250
|
|
|
$307,050
|
-
|
$94,720.00
|
38.6%
|
|
$307,050
|
|
Schedule Y-1 -
|
|
Married Filing Jointly or Qualifying
Widow(er)
|
|
$0
|
$12,000
|
$0.00
|
10%
|
|
$0
|
|
|
$12,000
|
$46,700
|
$1,200.00
|
15%
|
|
$12,000
|
|
|
$46,700
|
$112,850
|
$6,405.00
|
27%
|
|
$46,700
|
|
|
$112,850
|
$171,950
|
$24,265.50
|
30%
|
|
$112,850
|
|
|
$171,950
|
$307,050
|
$41,995.50
|
35%
|
|
$171,950
|
|
|
$307,050
|
-
|
$89,280.50
|
38.6%
|
|
$307,050
|
|
Schedule Y-2 -
|
|
Married Filing Separately
|
|
$0
|
$6,000
|
$0.00
|
10%
|
|
$0
|
|
|
$6,000
|
$23,350
|
$600.00
|
15%
|
|
$6,000
|
|
|
$23,350
|
$56,425
|
$3,202.50
|
27%
|
|
$23,350
|
|
|
$56,425
|
$85,975
|
$12,132.75
|
30%
|
|
$56,425
|
|
|
$85,975
|
$153,525
|
$20,997.75
|
35%
|
|
$85,975
|
|
|
$153,525
|
-
|
$44,640.25
|
38.6%
|
|
$153,525
|
|
Schedule Z -
|
|
Head of Household
|
|
$0
|
$10,000
|
$0.00
|
10%
|
|
$0
|
|
|
$10,000
|
$37,450
|
$1,000.00
|
15%
|
|
$10,000
|
|
|
$37,450
|
$96,700
|
$5,117.50
|
27%
|
|
$37,450
|
|
|
$96,700
|
$156,600
|
$21,115.00
|
30%
|
|
$96,700
|
|
|
$156,600
|
$307,050
|
$39,085.00
|
35%
|
|
$156,600
|
|
|
$307,050
|
-
|
$91,742.50
|
38.6%
|
|
$307,050
|
back to top
|