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2009 |
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2010 |
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 $8,350 |
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10% of taxable income |
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Not over $8,375 |
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10% of taxable income |
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Over $8,350 but not over $33,950 |
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$835.00 plus 15% of the excess over $8,350 |
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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 $33,950 but not over $82,250 |
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$4,675.00 plus 25% for the excess over $33,950 |
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Over $34,000 but not over $82,400 |
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$4,681.25 plus 25% of the excess over $34,000 |
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Over $82,250 but not over $171,550 |
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$16,750.00 plus 28% of the excess over $82,250 |
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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 $171,550 but not over $372,950 |
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$41,754.00 plus 33% of the excess over $171,550 |
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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 $372,950 |
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$108,216.00 plus 35% of the excess over $372,950 |
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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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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 $16,700 |
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10% of taxable income |
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Not over $16,750 |
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10% of taxable income |
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Over $16,700 but not over $67,900 |
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$1,670.00 plus 15% of the excess over $16,700 |
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Over $16,750 but not over $68,000 |
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$1,675.00 plus 15% of the excess over $16,750 |
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Over $67,900 but not over $137,050 |
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$9,350.00 plus 25% of the excess over $67,900 |
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Over $68,000 but not over $137,300 |
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$9,362.50 plus 25% of the excess over $68,000 |
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Over $137,050 but not over $208,850 |
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$26,637.50 plus 28% of the excess over $137,050 |
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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 $208,850 but not over $372,950 |
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$46,741.50 plus 33% of the excess over $208,850 |
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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 $372,950 |
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$100,894.50 plus 35% of the excess $372,950 |
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Over $373,650 |
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$101,085.50 plus 35% of the excess over $373,650 |
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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 $8,350 |
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10% of taxable income |
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Not over $8,375 |
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10% of taxable income |
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Over $8,350 but not over $33,950 |
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$835.00 plus 15% of the excess over $8,350 |
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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 $33,950 but not over $68,525 |
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$4,675.00 plus 25% of the excess over $33,950 |
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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 $68,525 but not over $104,425 |
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$13,318.75 plus 28% of the excess over $68,525 |
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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 $104,425 but not over $186,475 |
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$23,370.75 plus 33% of the excess over $104,425 |
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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 $186,475 |
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$50,447.25 plus 35% of the excess over $186,475 |
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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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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 $11,950 |
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10% of taxable income |
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Over $11,950 but not over $45,500 |
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$1,195.00 plus 15% of the excess over $11,950 |
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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 $45,500 but not over $117,450 |
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$6,227.50 plus 25% of the excess over $45,500 |
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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 $117,450 but not over $190,200 |
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$24,215.00 plus 28% of the excess over $117,450 |
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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 $190,200 but not over $372,950 |
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$44,585.00 plus 33% of the excess over $190,200 |
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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 $372,950 |
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$104,892.50 plus 35% of the excess over $372,950 |
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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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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 $5,350 |
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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 $5,350 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 $8,200 but not over $11,150 |
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$1,905.50 plus 33% of the excess over $8,200 |
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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 $11,150 |
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$2,879.00 plus 35% of the excess over $11,150 |
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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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