Federal Taxes » Prior Year Information » 2005 Tax Rates

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 2005 Federal Tax Rate Schedules
Single

If taxable income is  over But not over The tax is
$0 $7,300 10% of the amount over $0
$7,300 $29,700 $730 plus 15% of the amount over $7,300
$29,700 $71,950 $4,090 plus 25% of the amount over $29,700
$71,950 $150,150 $14,652.50 plus 28% of the amount over $71,950
$150,150 $326,450 $36,548.50 plus 33% of the amount over $150,150
$326,450 no limit $94,727.50 plus 35% of the amount over $326,450

Married Filing Jointly or Qualifying Widow(er)

 If taxable income is over But not over The tax is
$0 $14,600 10% of the amount over $0
$14,600 $59,400 $1,460 plus 15% of the amount over $14,600
$59,400 $119,950 $8,180 plus 25% of the amount over $59,400
$119,950 $182,800 $23,317.50 plus 28% of the amount over $119,950
$182,800 $326,450 $40,915.50 plus 33% of the amount over $182,800
$326,450 no limit $88,320 plus 35% of the amount over $326,450

Married Filing Separately 

If taxable income is over But not over The tax is
$0 $7,300 10% of the amount over $0
$7,300 $29,700 $730 plus 15% of the amount over $7,300
$29,700 $59,975 $4,090 plus 25% of the amount over $29,700
$59,975 $91,400 $11,658.75 plus 28% of the amount over $59,975
$91,400 $163,225 $20,457.50 plus 33% of the amount over $91,400
$163,225 no limit $44,160 plus 35% of the amount over $163,225

Head of Household

If taxable income is over But not over The tax is
$0 $10,450 10% of the amount over $0
$10,450 $39,800 $1,045 plus 15% of the amount over $10,450
$39,800 $102,800 $5,447.50 plus 25% of the amount over $39,800
$102,800 $166,450 $21,197.50 plus 28% of the amount over $102,800
$166,450 $326,450 $39,019.50 plus 33% of the amount over $166,450
$326,450 no limit $91,819.50 plus 35% of the amount over $326,450

  
2008 Tax Rates • 2007 Tax Rates • 2006 Tax Rates • 2005 Tax Rates • 2006 Standard Deduction • 2005 Standard Deduction