2008 TAX TABLES ( NOT FOR 2007 RETURNS )

MARRIED FILING JOINT & SURVIVING SPOUSE
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 16050.
10% OF TAXABLE INCOME
$ -0-
$ 16050.
$ 65100.
$ 1605. PLUS 15%
$ 16050.
$ 65100.
$ 131450.
$ 8862.50 PLUS 25%
$ 65100.
$ 131450.
$ 200300.
$ 25550. PLUS 28%
$ 131450.
$ 200300.
$ 357700.
$ 44828. PLUS 33%
$ 200300.
$ 357700.
....................
$ 96770. PLUS 35%
$ 357700.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 10900.
$ 239950.
$ 362450.

 

HEADS OF HOUSEHOLDS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 11450.
10% OF TAXABLE INCOME
$ -0-
$ 11450.
$ 43650.
$ 1145. PLUS 15%
$ 11450.
$ 43650.
$ 112650.
$ 5975. PLUS 25%
$ 43650.
$ 112650.
$ 182400.
$ 22700 PLUS 28%
$ 112650.
$ 182400.
$ 357700.
$ 42755. PLUS 33%
$ 182400.
$ 357700.
....................
$ 100604. PLUS 35%
$ 357700.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 8000.
$ 199950.
$ 322450.

 

UNMARRIED INDIVIDUALS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 8025.
10% OF TAXABLE INCOME
$ -0-
$ 8025.
$ 32550.
$ 802.50 PLUS 15%
$ 8025.
$ 32550.
$ 78850.
$ 4386.25 PLUS 25%
$ 32550.
$ 78850.
$ 164550.
$ 16056.25 PLUS 28%
$ 78850.
$ 164550.
$ 357700.
$ 40052.25 PLUS 33%
$ 164550.
$ 357700.
....................
$ 103791.75 PLUS 35%
$ 357700.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 5450.
$ 159950.
$ 282450.

 

MARRIED INDIVIDUALS FILING SEPARATE RETURNS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 8025.
10% OF TAXABLE INCOME
$ -0-
$ 8025.
$ 32550.
$ 802.50 PLUS 15%
$ 8025.
$ 32550.
$ 65725.
$ 4481.25 PLUS 25%
$ 32550.
$ 65725.
$ 100150.
$ 12775. PLUS 28%
$ 65725.
$ 100150.
$ 178850.
$ 22414. PLUS 33%
$ 100150.
$ 178850.
....................
$ 48385. PLUS 35%
$ 178850.
PERSONAL EXEMPTIONS
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 5450.
$ 119975.
$ 181225.