|
|
2005 Tax Rate Schedules
|
Note: These tax rate
schedules are provided so that you can compute your
estimated tax for 2005. To compute your actual income
tax, please see the instructions for 2005 Form 1040,
1040A, or 1040EZ as appropriate when they are available.
Single
| If
taxable income is over-- |
But
not over-- |
The
tax is: |
| $0 |
$7,300 |
10% of the amount over
$0 |
| $7,300 |
$29,700 |
$730 plus 15% of the
amount over 7,300 |
| $29,700 |
$71,950 |
$4,090.00 plus 25% of
the amount over 29,700 |
| $71,950 |
$150,150 |
$14,652.50 plus 28% of
the amount over 71,950 |
| $150,150 |
$326,450 |
$36,548.50 plus 33% of
the amount over 150,150 |
| $326,450 |
no limit |
$94,727.50 plus 35% of
the amount over 326,450 |
Married Filing
Jointly or Qualifying Widow(er)
| If
taxable income is over-- |
But
not over-- |
The
tax is: |
| $0 |
$14,600 |
10% of the amount over
$0 |
| $14,600 |
$59,400 |
$1,460.00 plus 15% of
the amount over 14,600 |
| $59,400 |
$119,950 |
$8,180 plus 25% of the
amount over 59,400 |
| $119,950 |
$182,800 |
$23,317.50 plus 28% of
the amount over 119,950 |
| $182,800 |
$326,450 |
$40,915.50 plus 33% of
the amount over 182,800 |
| $326,450 |
no limit |
$88,320.00 plus 35% of
the amount over 326,450 |
Married Filing
Separately
| If
taxable income is over-- |
But
not over-- |
The
tax is: |
| $0 |
$7,300 |
10% of the amount over
$0 |
| $7,300 |
$29,700 |
$730 plus 15% of the
amount over 7,300 |
| $29,700 |
$59,975 |
$4,090 plus 25% of the
amount over 29,700 |
| $59,975 |
$91,400 |
$11,658.75 plus 28% of
the amount over 59,975 |
| $91,400 |
$163,225 |
$20,457.75 plus 33% of
the amount over 91,400 |
| $163,225 |
no limit |
$44,160.00 plus 35% of
the amount over 163,225 |
Head of Household
| If
taxable income is over-- |
But
not over-- |
The
tax is: |
| $0 |
$10,450 |
10% of the amount over
$0 |
| $10,450 |
$39,800 |
$1,045 plus 15% of the
amount over 10,450 |
| $39,800 |
$102,800 |
$5,447.50 plus 25% of
the amount over 39,800 |
| $102,800 |
$166,450 |
$21,197.50 plus 28% of
the amount over 102,800 |
| $166,450 |
$326,450 |
$39,019.50 plus 33% of
the amount over 166,450 |
| $326,450 |
no limit |
$91,819.50 plus 35% of
the amount over 326,450 |
|
|
|
2006 Federal Tax Rate
Schedules
|
| |
Note:
These tax rate schedules are provided so
that you can compute your federal estimated
income tax for 2006. To compute your actual
income tax, please see the instructions for
2006 Form 1040, 1040A, or 1040EZ as
appropriate when they are available.
Schedule X —
Single
|
If taxable
income is over-- |
But not
over-- |
The tax
is: |
| $0 |
$7,550 |
10% of the
amount over $0 |
| $7,550 |
$30,650 |
$755 plus
15% of the amount over 7,550 |
|
$30,650 |
$74,200 |
$4,220.00 plus
25% of the amount over 30,650 |
| $74,200 |
$154,800 |
$15,107.50
plus 28% of the amount over 74,200 |
| $154,800 |
$336,550 |
$37,675.50
plus 33% of the amount over 154,800 |
| $336,550 |
no limit |
$97,653.00
plus 35% of the amount over 336,550 |
Schedule Y-1 —
Married Filing Jointly or Qualifying
Widow(er)
|
If taxable
income is over-- |
But not
over-- |
The tax
is: |
| $0 |
$15,100 |
10% of the
amount over $0 |
| $15,100 |
$61,300 |
$1,510.00
plus 15% of the amount over 15,100 |
| $61,300 |
$123,700 |
$8,440.00
plus 25% of the amount over 61,300 |
| $123,700 |
$188,450 |
$24,040.00
plus 28% of the amount over 123,700 |
| $188,450 |
$336,550 |
$42,170.00
plus 33% of the amount over 188,450 |
| $336,550 |
no limit |
$91,043.00
plus 35% of the amount over 336,550 |
Schedule Y-2 —
Married Filing Separately
|
If taxable
income is over-- |
But not
over-- |
The tax
is: |
| $0 |
$7,550 |
10% of the
amount over $0 |
| $7,550 |
$30,650 |
$755.00
plus 15% of the amount over 7,550 |
| $30,650 |
$61,850 |
$4,220.00
plus 25% of the amount over 30,650 |
| $61,850 |
$94,225 |
$12,020.00
plus 28% of the amount over 61,850 |
| $94,225 |
$168,275 |
$21,085.00
plus 33% of the amount over 94,225 |
| $168,275 |
no limit |
$45,521.50
plus 35% of the amount over 168,275 |
Schedule Z — Head
of Household
|
If taxable
income is over-- |
But not
over-- |
The tax
is: |
| $0 |
$10,750 |
10% of the
amount over $0 |
| $10,750 |
$41,050 |
$1,075.00
plus 15% of the amount over 10,750 |
| $41,050 |
$106,000 |
$5,620.00
plus 25% of the amount over 41,050 |
| $106,000 |
$171,650 |
$21,857.50
plus 28% of the amount over 106,000 |
| $171,650 |
$336,550 |
$40,239.50
plus 33% of the amount over 171,650 |
| $336,550 |
no limit |
$94,656.50
plus 35% of the amount over 336,550 |
|
|
|
|
