Tax Rate Tables
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Single Individual
2009 |
If taxable income is over |
But not over |
|
| $0 |
$8,350 |
10% of the amount over $0 |
| $8,350 |
$33,950 |
$835.00 plus 15% of the amount over 8,350 |
| $33,950 |
$82,250 |
$4,675.00 plus 25% of the amount over 33,950 |
| $82,250 |
$171,550 |
$16,750.00 plus 28% of the amount over 82,250 |
| $171,550 |
$372,950 |
$41,754.00 plus 33% of the amount over 171,550 |
| $372,950 |
no limit |
$108,216.00 plus 35% of the amount over 372,950 |
2008
|
If taxable income is over |
But not over |
|
| $0 |
$8,025 |
10% of the amount over $0 |
| $8,025 |
$32,550 |
$802.50 plus 15% of the amount over 8,025 |
| $32,550 |
$78,850 |
$4,481.25 plus 25% of the amount over 32,550 |
| $78,850 |
$164,550 |
$16,056.25 plus 28% of the amount over 78,850 |
| $164,550 |
$357,700 |
$40,052.25 plus 33% of the amount over 164,550 |
| $357,700 |
no limit |
$103,791.75 plus 35% of the amount over 357,700 |
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Married Filing Jointly and Surviving Spouse
2009
|
If taxable income is over |
But not over |
|
| $0 |
$16,700 |
10% of the amount over $0 |
| $16,700 |
$67,900 |
$1,670.00 plus 15% of the amount over 16,700 |
| $67,900 |
$137,050 |
$9,350.00 plus 25% of the amount over 67,900 |
| $137,050 |
$208,850 |
$26,637.50 plus 28% of the amount over 137,050 |
| $208,850 |
$372,950 |
$46,741.50 plus 33% of the amount over 208,850 |
| $372,950 |
no limit |
$100,894.50 plus 35% of the amount over 372,950 |
2008
|
If taxable income is over |
But not over |
|
| $0 |
$16,050 |
10% of the amount over $0 |
| $16,050 |
$65,100 |
$1,605.00 plus 15% of the amount over 16,050 |
| $65,100 |
$131,450 |
$8,962.50 plus 25% of the amount over 65,100 |
| $131,450 |
$200,300 |
$25,550.00 plus 28% of the amount over 131,450 |
| $200,300 |
$357,700 |
$44,828.00 plus 33% of the amount over 200,300 |
| $357,700 |
no limit |
$96,770.00 plus 35% of the amount over 357,700 |
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Married Individuals Filing Separately
2009
|
If taxable income is over |
But not over |
|
| $0 |
$8,350 |
10% of the amount over $0 |
| $8,350 |
$33,950 |
$835.00 plus 15% of the amount over 8,350 |
| $33,950 |
$68,525 |
$4,675.00 plus 25% of the amount over 33,950 |
| $68,525 |
$104,425 |
$13,318.75 plus 28% of the amount over 68,525 |
| $104,425 |
$186,475 |
$23,370.75 plus 33% of the amount over 104,425 |
| $186,475 |
no limit |
$50,447.25 plus 35% of the amount over 186,475 |
2008
|
If taxable income is over |
But not over |
|
| $0 |
$8,025 |
10% of the amount over $0 |
| $8,025 |
$32,550 |
$802.50 plus 15% of the amount over 8,025 |
| $32,550 |
$65,725 |
$4,481.25 plus 25% of the amount over 32,550 |
| $65,725 |
$100,150 |
$12,775.00 plus 28% of the amount over 65,725 |
| $100,150 |
$178,850 |
$22,414.00 plus 33% of the amount over 100,150 |
| $178,850 |
no limit |
$48,385.00 plus 35% of the amount over 178,850 |
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Heads of Households
2009
|
If taxable income is over |
But not over |
|
| $0 |
$11,950 |
10% of the amount over $0 |
| $11,950 |
$45,500 |
$1,195.00 plus 15% of the amount over 11,950 |
| $45,500 |
$117,450 |
$6,227.50 plus 25% of the amount over 45,500 |
| $117,450 |
$190,200 |
$24,215.00 plus 28% of the amount over 117,450 |
| $190,200 |
$372,950 |
$44,585.00 plus 33% of the amount over 190,200 |
| $372,950 |
no limit |
$104,892.50 plus 35% of the amount over 372,950 |
2008
|
If taxable income is over |
But not over |
|
| $0 |
$11,450 |
10% of the amount over $0 |
| $11,450 |
$43,650 |
$1,145.00 plus 15% of the amount over 11,450 |
| $43,650 |
$112,650 |
$5,975.00 plus 25% of the amount over 43,650 |
| $112,650 |
$182,400 |
$23,225.00 plus 28% of the amount over 112,650 |
| $182,400 |
$357,700 |
$42,755.00 plus 33% of the amount over 182,400 |
| $357,700 |
no limit |
$100,604.00 plus 35% of the amount over 357,700 |
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| Filing Status Definitions |
| Married filing jointly |
If you are married, you are able to file a joint return with your spouse. If your spouse died during the tax year, you are still able to file a joint return for that year. You may also choose to file separately under the status "Married filing separately". |
| Qualified Widow(er) |
Generally, you qualify for this status if your spouse died during the previous tax year (not the current tax year) and you and your spouse filed a joint tax return in the year immediately prior to their death. You are also required to have at least one dependent child or step child whom which you are the primary provider. |
| Single
|
If you are divorced, legally separated or unmarried as of the last day of the year you should use this status. |
| Head of household |
This is the status for unmarried individuals that pay for more than half of the cost to keep up a home. This home needs to be the main home for the income tax filer and at least one qualifying relative. You can also choose this status if you are married, but didn't live with your spouse at anytime during the last six months of the year. You also need to provide more than half of the cost to keep up your home and have at least one dependent child living with you. |
| Married filing separately |
If you are married, you have the choice to file separate returns. The filing status for this option is "married filing separately". |
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