|
Single |
|
If taxable income is
between: |
|
$1 |
to |
$8,375 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,376 |
to |
$34,000 |
X |
15% |
minus |
$418.75 |
= Tax |
|
$34,001 |
to |
$82,400 |
X |
25% |
minus |
$3,818.75 |
= Tax
|
|
$82,401 |
to |
$171,850 |
X |
28% |
minus |
$6,290.75 |
= Tax
|
|
$171,851 |
to |
$373,650 |
X |
33% |
minus |
$14,883.25 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$22,356.25 |
= Tax |
|
|
Head of Household |
|
If taxable income is
between: |
|
$1 |
to |
$11,950 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$11,951 |
to |
$45,550 |
X |
15% |
minus |
$597.50 |
= Tax |
|
$45,551 |
to |
$117,650 |
X |
25% |
minus |
$5,152.50 |
= Tax |
|
$117,651 |
to |
$190,550 |
X |
28% |
minus |
$8,682.00 |
= Tax |
|
$190,551 |
to |
$373,650 |
X |
33% |
minus |
$18,209.50 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$25,682.50 |
= Tax |
|
|
Married
Filing Jointly or Qualifying Widow(er) |
|
If taxable income is
between: |
|
$1 |
to |
$16,750 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$16,751 |
to |
$68,000 |
X |
15% |
minus |
$837.50 |
= Tax |
|
$68,001 |
to |
$137,300 |
X |
25% |
minus |
$7,637.50 |
= Tax |
|
$137,301 |
to |
$209,250 |
X |
28% |
minus |
$11,756.50 |
= Tax |
|
$209,251 |
to |
$373,650 |
X |
33% |
minus |
$22,219.00 |
= Tax |
|
$372,951 |
to |
............. |
X |
35% |
minus |
$29,692.00 |
= Tax |
|
|
Married
Filing Separately |
|
If taxable income is
between: |
|
$1 |
to |
$8,375 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,376 |
to |
$34,000 |
X |
15% |
minus |
$418.75 |
= Tax |
|
$34,001 |
to |
$68,650 |
X |
25% |
minus |
$3,818.75 |
= Tax |
|
$68,651 |
to |
$104,625 |
X |
28% |
minus |
$5,878.25 |
= Tax |
|
$104,626 |
to |
$186,825 |
X |
33% |
minus |
$11,109.50 |
= Tax |
|
$186,826 |
to |
............. |
X |
35% |
minus |
$14,846.00 |
= 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
2010 regular income tax rate schedule above: |
|
$43,500 X
25%
= $10,875 - $3,818.75 =
$7,056.25 |
|
|
 |
The IRS tax tables MUST be used for taxable income LESS THAN
$100,000. |
|
|
