MARRIED FILING JOINT RETURN and SURVIVING SPOUSE (QUALIFYING WIDOW/ER) | |
|---|---|
| If Taxable Income Is: | The Tax Is: |
| Not Over $14,000 | 10% of the taxable income |
| Over $14,000 but not over $56,800 | $1,400 plus 15% of excess over $14,000 |
| Over $56,800 but not over $114,650 | $7,820 plus 25% of excess over $56,800 |
| Over $114,650 but not over $174,700 | $22,282.50 plus 28% of excess over $114,650 |
| Over $174,700 but not over $311,950 | $39,096.50 plus 33% of excess over $174,700 |
| Over $311,950 | $84,389 plus 35% of excess over $311,950 |
MARRIED FILING SEPARATE | |
| If Taxable Income Is: | The Tax Is: |
| Not over $7,000 | 10% of the taxable income |
| Over $7,000 but not over $28,400 | $700 plus 15% of the excess over $7,000 |
| Over $28,400 but not over $57,325 | $3,910 plus 25% of the excess over $28,400 |
| Over $57,325 but not over $87,350 | $11,141.25 plus 28% of the excess over $57,325 |
| Over $87,350 but not over $155,975 | $19,548.25 plus 33% of the excess over $87,350 |
| Over $155,975 | $42,194.50 plus 35% of the excess over $155,975 |
HEAD OF HOUSEHOLD | |
| If Taxable Income Is: | The Tax Is: |
| Not Over $10,000 | 10% of the taxable income |
| Over $10,000 but not over $38,050 | $1,000 plus 15% of excess over $10,000 |
| Over $38,050 but not over $98,250 | $5,207.50 plus 25% of the excess over $38,050 |
| Over $98,250 but not over $159,100 | $20,257.50 plus 28% of the excess over $98,250 |
| Over $159,100 but not over $311,950 | $37,295.50 plus 33% of the excess over $159,100 |
| Over $311,950 | $87,736 plus 35% of the excess over $311,950 |
SINGLE | |
| If Taxable Income Is: | The Tax Is: |
| Not over $7,000 | 10% of the taxable income |
| Over $7,000 but not over $28,400 | $700 plus 15% of the excess over $7,000 |
| Over $28,400 but not over $68,800 | $3,910 plus 25% of the excess over $28,400 |
| Over $68,800 but not over $143,500 | $14,010 plus 28% of the excess over $68,800 |
| Over $143,500 but not over $311,950 | $34,926 plus 33% of the excess over $143,500 |
| Over $311,950 | $90,514.50 plus 35% of the excess over $311,950 |
| New for 2003 | Standard Deductions/Personal Exemption | Other Tax Adjustments |