US Federal tax rates
for tax year 2009
For tax year 2009 returns that will be filed in 2010.
Single, Married Filing
Jointly, Qualifying Widow(er), Head
of Household and Married
Filing
Separately.
Single
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| $0 |
8,350 |
$0.00 |
10% |
$0 |
| 8,350 |
33,950 |
835.00 |
15% |
8,350 |
| 33,950 |
82,250 |
4,675.00 |
25% |
33,950 |
| 82,250 |
171,550 |
16,750.00 |
28% |
82,250 |
| 171,550 |
372,950 |
41,754.00 |
33% |
171,550 |
| 372,950 |
|
108,216.00 |
35% |
372,950 |
|
Married Filing Jointly - Qualifying
Widow(er)
| Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
| $0 |
16,700 |
$0.00 |
10% |
$0 |
| 16,700 |
67,900 |
1,670.00 |
15% |
16,700 |
| 67,900 |
137,050 |
9,350.00 |
25% |
67,900 |
| 137,050 |
208,850 |
26,637.50 |
28% |
137,050 |
| 208,850 |
372,950 |
46,741.50 |
33% |
208,850 |
| 372,950 |
|
100,894.50 |
35% |
372,950 |
|
Head of Household
| Taxable
income is over |
But
not over |
The
tax is |
Plus |
Of
the amount over |
| $0 |
11,950 |
$0.00 |
10% |
$0 |
| 11,950 |
45,500 |
1,195.00 |
15% |
11,950 |
| 45,500 |
117,450 |
6,227.50 |
25% |
45,500 |
| 117,450 |
190,200 |
24,215.00 |
28% |
117,450 |
| 190,200 |
372,950 |
44,585.00 |
33% |
190,200 |
| 372,950 |
|
104,892.50 |
35% |
372,950 |
|
Married Filing Separately
| Taxable
income is over |
But
not over |
The
tax is |
Plus |
Of
the amount over |
| $0 |
8,350 |
$0.00 |
10% |
$0 |
| 8,350 |
33,950 |
835.00 |
15% |
8,350 |
| 33,950 |
68,525 |
4,675.00 |
25% |
33,950 |
| 68,525 |
104,425 |
13,318.75 |
28% |
68,525 |
| 104,425 |
186,475 |
23,370.75 |
33% |
104,425 |
| 186,475 |
|
50,447.25 |
35% |
186,475 |
|
|