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Federal Income Tax Tables
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III. Married
Individuals Filing Joint Returns/Surviving Spouses - 2008 |
|
Taxable
Income |
Tax |
|
0
- $16,050 |
10% |
|
$16,051
- $65,100 |
$1,605
plus 15% of excess over $16,050 |
|
$65,101
- $131,450 |
$8,962.50
plus 25% of excess over $65,100 |
|
$131,451
- $200,300 |
$25,550
plus 28% of excess over $131,450 |
|
$200,301
- $357,700 |
$44,828
plus 33% of excess over $200,300 |
|
Over
$357,701 |
$96,770
plus 35% of excess over $357,700 |
|
III. Married
Individuals Filing Joint Returns/Surviving Spouses -
2009 |
|
Taxable
Income |
Tax |
|
0
- $16,700 |
10% |
|
$16,701-
$67,900 |
$1,670
plus 15% of excess over $16,700 |
|
$67,901
- $137,050 |
$9,350
plus 25% of excess over $67,900 |
|
$137,051
- $208,850 |
$26,637.50
plus 28% of excess over $137,050 |
|
$208,851
- $372,950 |
$46,741.50
plus 33% of excess over $208,850 |
|
Over
$372,951 |
$100,894.50
plus 35% of excess over $357,700 |
|
IV. Single
Individuals Other Than Heads of Household - 2008 |
|
Taxable
Income |
Tax |
|
0
- $8,025 |
10% |
|
$8,026
- $32,550 |
$802.50
plus 15% of excess over $8,025 |
|
$32,551
- $78,850 |
$4,481.25
plus 25% of excess over $32,550 |
|
$78,851
- $164,550 |
$16,056.25
plus 28% of excess over $78,850 |
|
$164,551-
$357,700 |
$40,052.25
plus 33% of excess over $164,550 |
|
Over
$357,701 |
$103,791.75
plus 35% of excess over $357,700 |
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IV. Single
Individuals Other Than Heads of Household - 2009 |
|
Taxable
Income |
Tax |
|
0
- $8,350 |
10% |
|
$$8,351-
$33,950 |
$835
plus 15% of excess over $8,350 |
|
$33,951
- $82,250 |
$4,675
plus 25% of excess over $33,950 |
|
$82,251
- $171,550 |
$16,750
plus 28% of excess over $82,250 |
|
$171,551-
$372,950 |
$41,754
plus 33% of excess over $171,550 |
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Over
$372,951 |
$108,216
plus 35% of excess over $372,950 |
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V. Corporate
Income Tax Table - 2008, 2009 |
|
Taxable
Transfer |
Tax*
On Column 1 + |
Tax
Rates On Excess |
|
From |
To |
|
$0 |
$50,000 |
|
15% |
|
50,001 |
75,000 |
7,500 |
25% |
|
75,001 |
100,000 |
13,750 |
34% |
|
100,001 |
335,000** |
22,250 |
39% |
|
335,001 |
10,000,000 |
113,900 |
34% |
|
10,000,001 |
15,000,000 |
3,400,000 |
35% |
|
15,000,001 |
18,333,333*** |
5,150,000 |
38% |
|
18,333,334 |
and
over |
|
35% |
* Personal
Service Corporations are taxed at a flat 35% bracket.
** The
39% bracket phases out the benefits of graduated rates by
imposing
an additional 5% surtax which disappears when
taxable income
exceeds $335,000.
*** The
38% bracket phases out the benefit of the 34% bracket for
corporations
with taxable income in excess of $15,000,000.
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