2005 TAX TABLES ( NOT FOR 2004 RETURNS )

MARRIED FILING JOINT & SURVIVING SPOUSE
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 14600.
10% OF TAXABLE INCOME
$ -0-
$ 14600.
$ 59400.
$ 1460. PLUS 15%
$ 14600.
$ 59400.
$ 119950.
$ 8180. PLUS 25%
$ 59400.
$ 119950.
$ 182800.
$ 23317.50 PLUS 28%
$ 119950.
$ 182800.
$ 326450.
$ 40915.50 PLUS 33%
$ 182800.
$ 326450.
....................
$ 88320. PLUS 35%
$ 326450.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 10000.
$ 218950.
$ 341450.

 

HEADS OF HOUSEHOLDS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 10450.
10% OF TAXABLE INCOME
$ -0-
$ 10450.
$ 39800.
$ 1045. PLUS 15%
$ 10450.
$ 39800.
$ 102800.
$ 5447.50 PLUS 25%
$ 39800.
$ 102800.
$ 166450.
$ 21197.50 PLUS 28%
$ 102800.
$ 166450.
$ 326450.
$ 39019.50 PLUS 33%
$ 166450.
$ 326450.
....................
$ 91819.50 PLUS 35%
$ 326450.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 7300.
$ 182450.
$ 304950.

 

UNMARRIED INDIVIDUALS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 7300.
10% OF TAXABLE INCOME
$ -0-
$ 7300.
$ 29700.
$ 730. PLUS 15%
$ 7300.
$ 29700.
$ 71950.
$ 4090. PLUS 25%
$ 29700.
$ 71950.
$ 150150.
$ 14652.50 PLUS 28%
$ 71950.
$ 150150.
$ 326450.
$ 36548.50 PLUS 33%
$ 150150.
$ 326450.
....................
$ 94727. PLUS 35%
$ 326450.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 5000.
$ 145950.
$ 268450.

 

MARRIED INDIVIDUALS FILING SEPARATE RETURNS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 7300.
10% OF TAXABLE INCOME
$ -0-
$ 7300.
$ 29700.
$ 730. PLUS 15%
$ 7300.
$ 29700.
$ 59975.
$ 4090. PLUS 25%
$ 29700.
$ 59975.
$ 91400.
$ 11658.75 PLUS 28%
$ 59975.
$ 91400.
$ 163225.
$ 20457.75 PLUS 33%
$ 91400.
$ 163225.
....................
$ 44160. PLUS 35%
$ 163225.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 5000.
$ 109475.
$ 170725.