US Federal tax rates
for tax year 2008
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 |
8,025 |
$0.00 |
10% |
$0 |
8,025 |
32,550 |
802.50 |
15% |
8,025 |
32,550 |
78,850 |
4,481.25 |
25% |
32,550 |
78,850 |
164,550 |
16,056.25 |
28% |
78,850 |
164,550 |
357,700 |
40,052.25 |
33% |
164,550 |
357,700 |
|
103,791.75 |
35% |
357,700 |
|
Married Filing Jointly - Qualifying
Widow(er)
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
$0 |
16,050 |
$0.00 |
10% |
$0 |
16,050 |
65,100 |
1,605.00 |
15% |
16,050 |
65,100 |
131,450 |
8,962.50 |
25% |
65,100 |
131,450 |
200,300 |
25,550.00 |
28% |
131,450 |
200,300 |
357,700 |
44,828.00 |
33% |
200,300 |
357,700 |
|
96,770.00 |
35% |
357,700 |
|
Head of Household
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
$0 |
11,450 |
$0.00 |
10% |
$0 |
11,450 |
43,650 |
1,145.00 |
15% |
11,450 |
43,650 |
112,650 |
5,975.00 |
25% |
43,650 |
112,650 |
182,400 |
23,225.00 |
28% |
112,650 |
182,400 |
357,700 |
42,755.00 |
33% |
182,400 |
357,700 |
|
100,604.00 |
35% |
357,700 |
|
Married Filing Separately
Taxable income is over |
But not over |
The tax is |
Plus |
Of the amount over |
$0 |
8,025 |
$0.00 |
10% |
$0 |
8,025 |
32,550 |
802.50 |
15% |
8,025 |
32,550 |
65,725 |
4,481.50 |
25% |
32,550 |
65,725 |
100,150 |
12,775.00 |
28% |
65,725 |
100,150 |
178,850 |
22,414.00 |
33% |
100,150 |
178,850 |
|
48,385.00 |
35% |
178,850 |
cc
|
|