Click here to Print this Page     2007       2008     Single                 If taxable income is:   The tax is:   If taxable income is:   The tax is:     Not over $7,825   10% of taxable income   Not over $8,025   10% of taxable income     Over $7,825 but not over $31,850   $782.50 plus 15% of the excess over $7,825   Over $8,025 but not over $32,550   $802.50 plus 15% of the excess over $8,025     Over $31,850 but not over $77,100   $4,386.25 plus 25% for the excess over $31,850   Over $32,550 but not over $78,850   $4,481.25 plus 25% of the excess over $32,550     Over $77,100 but not over $160,850   $15,698.75 plus 28% of the excess over $77,100   Over $78,850 but not over $164,550   $16,056.25 plus 28 % of the excess over $78,850     Over $160,850 but not over $349,700   $39,148.75 plus 33% of the excess over $160,850   Over $164,550 but not over $357,700   $40,052.25 plus 33% of the excess over $164,550     Over $349,700   $101,469.25 plus 35% of the excess over $349,700   Over $357,700   $103,791.75 plus 35% of the excess over $357,700                                     Married filing joint returns and surviving spouses             If taxable income is:   The tax is:   If taxable income is:   The tax is:     Not over $15,650   10% of taxable income   Not over $16,050   10% of taxable income     Over $15,650 but not over $63,700   $1,565.00 plus 15% of the excess over $15,650   Over $16,050 but not over $65,100   $1,605.00 plus 15% of the excess over $16,050     Over $63,700 but not over $128,500   $8,772.50 plus 25% of the excess over $63,700   Over $65,100 but not over $131,450   $8,962.50 plus 25% of the excess over $65,100     Over $128,500 but not over $195,850   $24,972.50 plus 28% of the excess over $128,500   Over $131,450 but not over $200,300   $25,550.00 plus 28% of the excess over $131,450     Over $195,850 but not over $349,700   $43,830.50 plus 33% of the excess over $195,850   Over $200,300 but not over $357,700   $44,828.00 plus 33% of the excess over $200,300     Over $349,700   $94,601.00 plus 35% of the excess $349,700   Over $357,700   $96,770.00 plus 35% of the excess over $357,700                                     Married filing separate returns                 If taxable income is:   The tax is:   If taxable income is:   The tax is:     Not over $7,825   10% of taxable income   Not over $8,025   10% of taxable income     Over $7,825 but not over $31,850   $782.50 plus 15% of the excess over $7,825   Over $8,025 but not over $32,550   $802.50 plus 15% of the excess over $8,025     Over $31,850 but not over $64,250   $4,386.25 plus 25% of the excess over $31,850   Over $32,550 but not over $65,725   $4,481.25 plus 25% of the excess over $32,550     Over $64,250 but not over $97,925   $12,486.25 plus 28% of the excess over $64,250   Over $65,725 but not over $100,150   $12,775.00 plus 28% of the excess over $65,725     Over $97,925 but not over $174,850   $21,915.25 plus 33% of the excess over $97,925   Over $100,150 but not over $178,850   $22,414.00 plus 33% of the excess over $100,150     Over $174,850   $47,300.50 plus 35% of the excess over $174,850   Over $178,850   $48,385.00 plus 35% of the excess over $178,850                                     Head of Household                 If taxable income is:   The tax is:   If taxable income is:   The tax is:     Not over $11,200   10% of taxable income   Not over $11,450   10% of taxable income     Over $11,200 but not over $42,650   $1,120.00 plus 15% of the excess over $11,200   Over $11,450 but not over $43,650   $1,145.00 plus 15% of the excess over $11,450     Over $42,650 but not over $110,100   $5,837.50 plus 25% of the excess over $42,650   Over $43,650 but not over $112,650   $5,975.00 plus 25% of the excess over $43,650     Over $110,100 but not over $178,350   $22,700.00 plus 28% of the excess over $110,100   Over $112,650 but not over $182,400   $23,225.00 plus 28% of the excess over $112,650     Over $178,350 but not over $349,700