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2005 Tax Rate Schedules |
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Caution: Do not use these schedules to figure your 2004 taxes. Use only to figure your 2005 estimated tax rate. |
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Single–Schedule X |
Head of household–Schedule Z |
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If line 5 is: |
The tax is: |
If line 5 is: |
The tax is: |
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Over- |
But not over- |
|
of the amount over |
Over- |
But not over- |
|
of the amount over |
|
$0 |
$7,300 |
10% |
$0 |
$0 |
$10,000 |
10% |
$0 |
|
7,300 |
29,700 |
$730.00 + 15% |
7,300 |
10,000 |
39,800 |
$1,045.00 + 15% |
10,000 |
|
29,700 |
71,950 |
4,090.00 + 25% |
29,700 |
39,800 |
102,800 |
5,447.50 + 25% |
39,800 |
|
71,950 |
150,150 |
14,652.00 + 28% |
71,950 |
102,800 |
166,450 |
21,197.50 + 28% |
102,800 |
|
150,150 |
326,450 |
36,548.50 + 33% |
150,150 |
166,450 |
326,450 |
39,019.50 + 33% |
166,450 |
|
326,450 |
–––– |
94,727.50 + 35% |
326,450 |
326,450 |
–––– |
91,819.50 + 35% |
326,450 |
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Married filing
jointly or |
Married filing
separately– |
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If line 5 is: |
The tax is: |
If line 5 is: |
The tax is: |
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Over- |
But not over- |
|
of the amount over |
Over- |
But not over- |
|
of the amount over |
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$0 |
$14,600 |
10% |
$0 |
$0 |
$7,300 |
10% |
$0 |
|
14,600 |
59,400 |
$1,200.00 + 15% |
14,600 |
7,300 |
29,700 |
$730.00 + 15% |
7,300 |
|
59,400 |
119,950 |
6,405.00 + 25% |
59,400 |
29,700 |
59,975 |
4,090.00 + 25% |
29,700 |
|
119,950 |
182,800 |
24,265.50 + 28% |
119,950 |
59,975 |
91,400 |
11,658.75 + 28% |
59,975 |
|
182,800 |
326,450 |
41,995.50 + 33% |
182,800 |
91,400 |
163,225 |
20,457.75 + 33% |
91,400 |
|
326,450 |
–––– |
89,280.50 + 35% |
326,450 |
163,225 |
–––– |
44,160.00 + 35% |
163,225 |
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