Tax Rate Schedules 2008
Single Individuals
Taxable Income: Tax is:
Not over $8,025 10% of taxable income
Over $8,026 but $401.25 plus 15% of
not over $32,550 the excess over $8,026
Over $32,551 but $3,656.25 plus 25% of
not over $78,850 the excess over $32,551
Over $78,851 but $6,021.75 plus 28% of
not over $164,550 the excess over $78,851
Over $164,551 but $14,249.25 plus 33% of
not over $357,700 the excess over $164,551
Over $357,701 $21,403.25 plus 35% of
the excess over $357,701
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Head of Household
Taxable Income: Tax is:
Not over $11,450 10% of taxable income
Over $11,451 but $572.50 plus 15% of
not over $43,650 the excess over $11,451
Over $43,651 but $4,937.50 plus 25% of
not over $112,650 the excess over $43,651
Over $112,651 but $8,317 plus 28% of
not over $182,400 the excess over $112,651
Over $182,401 but $17,437 plus 33% of
not over $357,700 the excess over $182,401
Over $357,701 $24,591 plus 35% of
the excess over $357,701
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Married, Filing Jointly or Qualifying Widow(er)
Taxable Income: Tax is:
Not over $16,050 10% of taxable income
Over $16,051 but $802.50 plus 15% of
not over $65,100 the excess over $16,051
Over $65,101 but $7,312.50 plus 25% of
not over $131,450 the excess over $65,101
Over $131,451 but $11,256 plus 28% of
not over $200,300 the excess over $131,451
Over $200,301 but $21,271 plus 33% of
not over $357,700 the excess over $200,301
Over $357,701 $28,475 plus 35% of
the excess over $357,701
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Married, Filing Separately
Taxable Income: Tax is:
Not over $8,025 10% of taxable income
Over $8,026 but $401.25 plus 15% of
not over $32,550 the excess over $8,026
Over $32,551 but $3,656.25 plus 25% of
not over $65,725 the excess over $32,551
Over $65,726 but $5,628 plus 28% of
not over $100,150 the excess over $65,726
Over $100,151 but $10,635.50 plus 33% of
not over $178,850 the excess over $100,151
Over $178,851 $14,212.50 plus 35% of
the excess over $178,851