2008 TAX TABLES ( NOT FOR 2007 RETURNS )
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MARRIED FILING JOINT & SURVIVING SPOUSE
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| IF TAXABLE INCOME IS OVER... | BUT NOT OVER...... | THE TAX IS.... | OF THE AMOUNT OVER....... |
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$ -0-
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$ 16050.
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10% OF TAXABLE INCOME |
$ -0-
|
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$ 16050.
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$ 65100.
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$ 1605. PLUS 15% |
$ 16050.
|
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$ 65100.
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$ 131450.
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$ 8862.50 PLUS 25% |
$ 65100.
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$ 131450.
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$ 200300.
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$ 25550. PLUS 28% |
$ 131450.
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$ 200300.
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$ 357700.
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$ 44828. PLUS 33% |
$ 200300.
|
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$ 357700.
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....................
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$ 96770. PLUS 35% |
$ 357700.
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PERSONAL EXEMPTIONS
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| STANDARD DEDUCTION | BEGIN AGI PHASE-OUT AT: | FULL PHASE-OUT AT: |
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$ 10900.
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$ 239950.
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$ 362450.
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HEADS OF HOUSEHOLDS
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| IF TAXABLE INCOME IS OVER... | BUT NOT OVER...... | THE TAX IS.... | OF THE AMOUNT OVER....... |
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$ -0-
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$ 11450.
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10% OF TAXABLE INCOME |
$ -0-
|
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$ 11450.
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$ 43650.
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$ 1145. PLUS 15% |
$ 11450.
|
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$ 43650.
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$ 112650.
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$ 5975. PLUS 25% |
$ 43650.
|
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$ 112650.
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$ 182400.
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$ 22700 PLUS 28% |
$ 112650.
|
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$ 182400.
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$ 357700.
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$ 42755. PLUS 33% |
$ 182400.
|
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$ 357700.
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....................
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$ 100604. PLUS 35% |
$ 357700.
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PERSONAL EXEMPTIONS
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| STANDARD DEDUCTION | BEGIN AGI PHASE-OUT AT: | FULL PHASE-OUT AT: |
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$ 8000.
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$ 199950.
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$ 322450.
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UNMARRIED INDIVIDUALS
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| IF TAXABLE INCOME IS OVER... | BUT NOT OVER...... | THE TAX IS.... | OF THE AMOUNT OVER....... |
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$ -0-
|
$ 8025.
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10% OF TAXABLE INCOME |
$ -0-
|
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$ 8025.
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$ 32550.
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$ 802.50 PLUS 15% |
$ 8025.
|
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$ 32550.
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$ 78850.
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$ 4386.25 PLUS 25% |
$ 32550.
|
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$ 78850.
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$ 164550.
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$ 16056.25 PLUS 28% |
$ 78850.
|
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$ 164550.
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$ 357700.
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$ 40052.25 PLUS 33% |
$ 164550.
|
|
$ 357700.
|
....................
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$ 103791.75 PLUS 35% |
$ 357700.
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PERSONAL EXEMPTIONS
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| STANDARD DEDUCTION | BEGIN AGI PHASE-OUT AT: | FULL PHASE-OUT AT: |
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$ 5450.
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$ 159950.
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$ 282450.
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MARRIED INDIVIDUALS FILING SEPARATE RETURNS
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| IF TAXABLE INCOME IS OVER... | BUT NOT OVER...... | THE TAX IS.... | OF THE AMOUNT OVER....... |
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$ -0-
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$ 8025.
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10% OF TAXABLE INCOME |
$ -0-
|
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$ 8025.
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$ 32550.
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$ 802.50 PLUS 15% |
$ 8025.
|
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$ 32550.
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$ 65725.
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$ 4481.25 PLUS 25% |
$ 32550.
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$ 65725.
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$ 100150.
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$ 12775. PLUS 28% |
$ 65725.
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$ 100150.
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$ 178850.
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$ 22414. PLUS 33% |
$ 100150.
|
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$ 178850.
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....................
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$ 48385. PLUS 35% |
$ 178850.
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PERSONAL EXEMPTIONS
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| STANDARD DEDUCTION | BEGIN AGI PHASE-OUT AT: | FULL PHASE-OUT AT: |
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$ 5450.
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$ 119975.
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$ 181225.
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