|
Single |
|
If taxable income is
between: |
|
$1 |
to |
$8,350 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,351 |
to |
$33,950 |
X |
15% |
minus |
$417.50 |
= Tax |
|
$33,951 |
to |
$82,250 |
X |
25% |
minus |
$3,812.50 |
= Tax
|
|
$82,251 |
to |
$171,550 |
X |
28% |
minus |
$6,280.00 |
= Tax
|
|
$171,551 |
to |
$372,950 |
X |
33% |
minus |
$14,857.50 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$22,316.50 |
= Tax |
|
|
Head of Household |
|
If taxable income is
between: |
|
$1 |
to |
$11,950 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$11,951 |
to |
$45,500 |
X |
15% |
minus |
$597.50 |
= Tax |
|
$45,501 |
to |
$117,450 |
X |
25% |
minus |
$5,147.50 |
= Tax |
|
$117,451 |
to |
$190.200 |
X |
28% |
minus |
$8,671.00 |
= Tax |
|
$190,201 |
to |
$372,950 |
X |
33% |
minus |
$18,181.00 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$25,640.00 |
= Tax |
|
|
Married
Filing Jointly or Qualifying Widow(er) |
|
If taxable income is
between: |
|
$1 |
to |
$16,700 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$16,701 |
to |
$67,900 |
X |
15% |
minus |
$835.00 |
= Tax |
|
$67,901 |
to |
$137,050 |
X |
25% |
minus |
$7,625.00 |
= Tax |
|
$137,051 |
to |
$208,850 |
X |
28% |
minus |
$11,736.50 |
= Tax |
|
$208,851 |
to |
$372,950 |
X |
33% |
minus |
$22,179.00 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$29,638.00 |
= Tax |
|
|
Married
Filing Separately |
|
If taxable income is
between: |
|
$1 |
to |
$8,350 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,351 |
to |
$33,950 |
X |
15% |
minus |
$417.50 |
= Tax |
|
$33,951 |
to |
$68,525 |
X |
25% |
minus |
$3,812.50 |
= Tax |
|
$68,526 |
to |
$104,425 |
X |
28% |
minus |
$5,868.25 |
= Tax |
|
$104,426 |
to |
$186,475 |
X |
33% |
minus |
$11,089.50 |
= Tax |
|
$186,476 |
to |
............. |
X |
35% |
minus |
$14,819.00 |
= Tax |
|
|
Example Tax Calculation |
| Joe is a SINGLE taxpayer
and has taxable income in the amount of $43,500. What is his
regular Federal income tax? |
|
Using the
2009 regular income tax rate schedule above: |
|
$43,500 X
25%
= $10,875 - $3,812.50 =
$7,062.50 |
|
|
 |
The IRS tax tables MUST be used for taxable income LESS THAN
$100,000. |
|
|
