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 Federal Tax Rate Schedules

Tax rate schedules help you estimate your federal income tax. The tax tables are based on your expected filing status.

The actual amount of your income tax is figured on Form 1040, 1040A, or 1040EZ.

2008 Federal Tax Rate Schedules

Single

If taxable income is more than … But not
more than …
The tax is …
$0 $8,025 10% of the amount over $0
$8,025 $32,550 $802.50 plus 15% of the amount over $8,025
$32,550 $78,850 $4,481.25 plus 25% of the amount over $32,550
$78,850 $164,550 $16,056.25 plus 28% of the amount over $78,850
$164,550 $357,700 $40,052.25 plus 33% of the amount over $164,550
$357,700 no limit $103,791.75 plus 35% of the amount over $357,700

Married Filing Jointly or Qualifying Widow(er)

If taxable income is more than … But not
more than …
The tax is …
$0 $16,050 10% of the amount over $0
$16,050 $65,100 $1,605.00 plus 15% of the amount over $16,050
$65,100 $131,450 $8,962.50 plus 25% of the amount over $65,100
$131,450 $200,300 $25,550.00 plus 28% of the amount over $131,450
$200,300 $357,700 $44,828.00 plus 33% of the amount over $200,300
$357,700 no limit $96,770.00 plus 35% of the amount over $357,700

Married Filing Separately 

If taxable income is more than … But not
more than …
The tax is …
$0 $8,025 10% of the amount over $0
$8,025 $32,550 $802.50 plus 15% of the amount over $8,025
$32,550 $65,725 $4,481.25 plus 25% of the amount over $32,550
$65,725 $100,150 $12,775.00 plus 28% of the amount over $65,725
$100,150 $174,850 $22,414.00 plus 33% of the amount over $100,150
$178,850 no limit $48,385.00 plus 35% of the amount over $178,850

Head of Household

If taxable income is more than … But not
more than …
The tax is …
$0 $11,450 10% of the amount over $0
$11,450 $43,650 $1,145.00 plus 15% of the amount over $11,450
$43,650 $112,650 $5,975.00 plus 25% of the amount over $43,650
$112,650 $182,400 $23,225.00 plus 28% of the amount over $112,650
$182,400 $357,700 $42,755.00 plus 33% of the amount over $182,400
$357,700 no limit $100,604.00 plus 35% of the amount over $357,700

  
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