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.
2007 Federal Tax Rate Schedules
Single
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over $7,825 |
| $31,850 |
$77,100 |
$4,386.25 plus 25% of the amount over $31,850 |
| $77,100 |
$160,850 |
$15,698.75 plus 28% of the amount over $77,100 |
| $160,850 |
$349,700 |
$39,148.75 plus 33% of the amount over $160,850 |
| $349,700 |
no limit |
$101,469.25 plus 35% of the amount over $349,700 |
Married Filing Jointly or Qualifying Widow(er)
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$15,650 |
10% of the amount over $0 |
| $15,650 |
$63,700 |
$1,565.00 plus 15% of the amount over $15,650 |
| $63,700 |
$128,500 |
$8,772.50 plus 25% of the amount over $63,700 |
| $128,500 |
$195,850 |
$24,972.50 plus 28% of the amount over $128,500 |
| $195,850 |
$349,700 |
$43,830.50 plus 33% of the amount over $195,850 |
| $349,700 |
no limit |
$94,601.00 plus 35% of the amount over $349,700 |
Married Filing Separately
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over $7,825 |
| $31,850 |
$64,250 |
$4,386.25 plus 25% of the amount over $31,850 |
| $64,250 |
$97,925 |
$12,486.25 plus 28% of the amount over $64,250 |
| $97,925 |
$174,850 |
$21,915.25 plus 33% of the amount over $97,925 |
| $174,850 |
no limit |
$47,300.50 plus 35% of the amount over $174,850 |
Head of Household
| If taxable income is more than … |
But not
more than … |
The tax is … |
| $0 |
$11,200 |
10% of the amount over $0 |
| $11,200 |
$42,650 |
$1,120.00 plus 15% of the amount over $11,200 |
| $42,650 |
$110,100 |
$5,837.50 plus 25% of the amount over $42,650 |
| $110,100 |
$178,350 |
$22,700.00 plus 28% of the amount over $110,100 |
| $178,350 |
$349,700 |
$41,810.00 plus 33% of the amount over $178,350 |
| $349,700 |
no limit |
$98,355.50 plus 35% of the amount over $349,700 |
|