MARRIED FILING JOINT RETURN and SURVIVING SPOUSE (QUALIFYING WIDOW/ER) | |
|---|---|
| If Taxable Income Is: | The Tax Is: |
| Not Over $14,300 | 10% of the taxable income |
| Over $14,300 but not over $58,100 | $1,430 plus 15% of excess over $14,300 |
| Over $58,100 but not over $117,250 | $8,000 plus 25% of excess over $58,100 |
| Over $117,250 but not over $178,650 | $22,787.50 plus 28% of excess over $117,250 |
| Over $178,650 but not over $319,100 | $39,979.50 plus 33% of excess over $178,650 |
| Over $319,100 | $86,328 plus 35% of excess over $319,100 |
MARRIED FILING SEPARATE | |
| If Taxable Income Is: | The Tax Is: |
| Not over $7,150 | 10% of the taxable income |
| Over $7,150 but not over $29,050 | $715 plus 15% of the excess over $7,150 |
| Over $29,050 but not over $58,625 | $4,000 plus 25% of the excess over $29,050 |
| Over $58,625 but not over $89,325 | $11,393.75 plus 28% of the excess over $58,625 |
| Over $89,325 but not over $159,550 | $19,989.75 plus 33% of the excess over $89,325 |
| Over $159,550 | $43,164 plus 35% of the excess over $155,975 |
HEAD OF HOUSEHOLD | |
| If Taxable Income Is: | The Tax Is: |
| Not Over $10,200 | 10% of the taxable income |
| Over $10,200 but not over $38,900 | $1,020 plus 15% of excess over $10,200 |
| Over $38,900 but not over $100,500 | $5,325 plus 25% of the excess over $38,900 |
| Over $100,500 but not over $162,700 | $20,725 plus 28% of the excess over $100,500 |
| Over $162,700 but not over $319,100 | $38,141 plus 33% of the excess over $162,700 |
| Over $319,100 | $89,753 plus 35% of the excess over $319,100 |
SINGLE | |
| If Taxable Income Is: | The Tax Is: |
| Not over $7,150 | 10% of the taxable income |
| Over $7,150 but not over $29,050 | $715 plus 15% of the excess over $7,150 |
| Over $29,050 but not over $70,350 | $4,000 plus 25% of the excess over $29,050 |
| Over $70,350 but not over $146,750 | $14,325 plus 28% of the excess over $70,350 |
| Over $146,750 but not over $319,100 | $35,717 plus 33% of the excess over $146,750 |
| Over $319,100 | $92,592.50 plus 35% of the excess over $319,100 |
| New for 2004 | Standard Deductions/Personal Exemption | Other Tax Adjustments |