|
Single |
|
If taxable income is
between: |
|
$1 |
to |
$8,700 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,701 |
to |
$35,350 |
X |
15% |
minus |
$435.00 |
= Tax |
|
$35,351 |
to |
$85,650 |
X |
25% |
minus |
$3,970.00 |
= Tax
|
|
$85,651 |
to |
$178,650 |
X |
28% |
minus |
$6,539.50 |
= Tax
|
|
$178,651 |
to |
$388,350 |
X |
33% |
minus |
$15,472.00 |
= Tax |
|
$388,351 |
to |
............. |
X |
35% |
minus |
$23,239.00 |
= Tax |
|
|
Head of Household |
|
If taxable income is
between: |
|
$1 |
to |
$12,400 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$12,401 |
to |
$47,350 |
X |
15% |
minus |
$620.00 |
= Tax |
|
$47,351 |
to |
$122,300 |
X |
25% |
minus |
$5,355.00 |
= Tax |
|
$122,301 |
to |
$198,050 |
X |
28% |
minus |
$9,024.00 |
= Tax |
|
$198,051 |
to |
$388,350 |
X |
33% |
minus |
$18,956.50 |
= Tax |
|
$388,351 |
to |
............. |
X |
35% |
minus |
$26,723.50 |
= Tax |
|
|
Married
Filing Jointly or Qualifying Widow(er) |
|
If taxable income is
between: |
|
$1 |
to |
$17,400 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$17,401 |
to |
$70,700 |
X |
15% |
minus |
$870.00 |
= Tax |
|
$70,701 |
to |
$142,700 |
X |
25% |
minus |
$7,940.00 |
= Tax |
|
$142,701 |
to |
$217,450 |
X |
28% |
minus |
$12,221.00 |
= Tax |
|
$217,451 |
to |
$388,350 |
X |
33% |
minus |
$23,093.50 |
= Tax |
|
$388,351 |
to |
............. |
X |
35% |
minus |
$30,860.50 |
= Tax |
|
|
Married
Filing Separately |
|
If taxable income is
between: |
|
$1 |
to |
$8,700 |
X |
10% |
minus |
$0.00 |
= Tax |
|
$8,701 |
to |
$35,350 |
X |
15% |
minus |
$435.00 |
= Tax |
|
$35,351 |
to |
$71,350 |
X |
25% |
minus |
$3,970.00 |
= Tax |
|
$71,351 |
to |
$108,725 |
X |
28% |
minus |
$6,110.50 |
= Tax |
|
$108,726 |
to |
$194,175 |
X |
33% |
minus |
$11,546.75 |
= Tax |
|
$194,176 |
to |
............. |
X |
35% |
minus |
$15,430.25 |
= 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
2011 regular income tax rate schedule above: |
|
$43,500 X
25%
= $10,875 - $3,970 =
$6,905 |
|
|
 |
The IRS tax tables MUST be used for taxable income LESS THAN
$100,000. |
|
|
