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2010
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2011
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Single
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If taxable income is:
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The tax is:
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If taxable income is:
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The tax is:
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Not over $8,375
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10% of taxable income
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Not over $8,500
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10% of taxable income
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Over $8,375 but not over $34,000
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$837.50 plus 15% of the excess over $8,375
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Over $8,500 but not over $34,500
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$850.00 plus 15% of the excess over $8,500
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Over $34,000 but not over $82,400
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$4,681.25 plus 25% for the excess over $34,000
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Over $34,500 but not over $83,600
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$4,750.00 plus 25% of the excess over $34,500
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Over $82,400 but not over $171,850
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$16,781.25 plus 28% of the excess over $82,400
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Over $83,600 but not over $174,400
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$17,025.00 plus 28 % of the excess over $83,600
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Over $171,850 but not over $373,650
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$41,827.25 plus 33% of the excess over $171,850
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Over $174,400 but not over $379,150
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$42,449.00 plus 33% of the excess over $174,400
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Over $373,650
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$108,421.25 plus 35% of the excess over $373,650
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Over $379,150
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$110,016.50 plus 35% of the excess over $379,150
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Married filing joint returns and surviving spouses
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If taxable income is:
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The tax is:
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If taxable income is:
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The tax is:
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Not over $16,750
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10% of taxable income
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Not over $17,000
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10% of taxable income
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Over $16,750 but not over $88,000
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$1,675.00 plus 15% of the excess over $16,750
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Over $17,000 but not over $69,000
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$1,700.00 plus 15% of the excess over $17,000
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Over $88,000 but not over $137,300
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$9,362.50 plus 25% of the excess over $88,000
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Over $69,000 but not over $139,350
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$9,500.00 plus 25% of the excess over $69,000
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Over $137,300 but not over $209,250
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$26,687.50 plus 28% of the excess over $137,300
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Over $139,350 but not over $212,300
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$27,087.50 plus 28% of the excess over $139,350
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Over $209,250 but not over $373,650
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$46,833.50 plus 33% of the excess over $209,250
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Over $212,300 but not over $379,150
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$47,513.50 plus 33% of the excess over $212,300
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Over $373,650
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$101,085.50 plus 35% of the excess $373,650
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Over $379,150
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$102,574.00 plus 35% of the excess over $379,150
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Married filing separate returns
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If taxable income is:
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The tax is:
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If taxable income is:
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The tax is:
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Not over $8,375
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10% of taxable income
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Not over $8,500
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10% of taxable income
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Over $8,375 but not over $34,000
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$837.50 plus 15% of the excess over $8,375
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Over $8,500 but not over $34,500
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$850.00 plus 15% of the excess over $8,500
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Over $34,000 but not over $68,650
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$4,681.25 plus 25% of the excess over $34,000
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Over $34,500 but not over $69,675
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$4,750.00 plus 25% of the excess over $34,500
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Over $68,650 but not over $104,625
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$13,343.75 plus 28% of the excess over $68,650
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Over $69,675 but not over $106,150
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$13,543.75 plus 28% of the excess over $69,675
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Over $104,625 but not over $186,825
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$23,416.75 plus 33% of the excess over $104,625
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Over $106,150 but not over $189,575
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$23,756.75 plus 33% of the excess over $106,150
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Over $186,825
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$50,542.75 plus 35% of the excess over $186,825
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Over $189,575
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$51,287.00 plus 35% of the excess over $189,575
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Head of Household
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If taxable income is:
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The tax is:
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If taxable income is:
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The tax is:
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Not over $11,950
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10% of taxable income
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Not over $12,150
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10% of taxable income
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Over $11,950 but not over $45,550
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$1,195.00 plus 15% of the excess over $11,950
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Over $12,150 but not over $46,250
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$1,215.00 plus 15% of the excess over $12,150
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Over $45,550 but not over $117,650
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$6,235.00 plus 25% of the excess over $45,550
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Over $46,250 but not over $119,400
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$6,330.00 plus 25% of the excess over $46,250
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Over $117,650 but not over $190,550
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$24,260.00 plus 28% of the excess over $117,650
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Over $119,400 but not over $193,350
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$24,617.50 plus 28% of the excess over $119,400
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Over $190,550 but not over $373,650
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$44,672.00 plus 33% of the excess over $190,550
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Over $193,350 but not over $379,150
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$45,323.50 plus 33% of the excess over $193,350
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Over $373,650
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$105,095.00 plus 35% of the excess over $373,650
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Over $379,150
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$106,637.50 plus 35% of the excess over $379,150
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Trusts and Estates
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If taxable income is:
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The tax is:
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If taxable income is:
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The tax is:
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Not over $2,300
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15% of taxable income
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Not over $2,300
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15% of taxable income
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Over $2,300 but not over $5,350
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$345.00 plus 25% of the excess over $2,300
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Over $2,300 but not over $5,450
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$345.00 plus 25% of the excess over $2,300
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Over $5,350 but not over $8,200
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$1,107.50 plus 28% of the excess over $5,350
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Over $5,450 but not over $8,300
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$1,132.50 plus 28% of the excess over $5,450
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Over $8,200 but not over $11,200
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$1,905.50 plus 33% of the excess over $8,200
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Over $8,300 but not over $11,350
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$1,930.50 plus 33% of the excess over $8,300
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Over $11,200
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$2,895.50 plus 35% of the excess over $11,200
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Over $11,350
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$2,937.00 plus 35% of the excess over $11,350
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