2008 Federal Income Tax Rates
The Tax Rate Schedules from the Internal Revenue Service are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure your tax. Instead, see the instructions for line 43 that begin on page 68 of the 2008 1040 Form Instruction Booklet, and utilize the 2008 Federal Income Tax Rate Table as a guideline to determine taxable income and filing status.
Schedule X - If your filing status is Single
If your taxable income is: |
The tax is: |
||
Over: |
But not over: |
|
Of the amount over: |
$0 |
$8,025 |
-------------- 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 |
Schedule Y-1 - If your filing status is Married Filing Jointly or Qualifying Widow(er)
If your taxable income is: |
The tax is: |
||
Over: |
But not over: |
|
Of the amount over: |
$0 |
$16,050 |
-------------- 10% |
$0 |
16,050 |
65,100 |
$1,605.00 + 15% |
16,050 |
65,100 |
131,450 |
8962.50 + 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 |
Schedule Y-2 - If your filing status is Married Filing Separately
If your taxable income is: |
The tax is: |
||
Over: |
But not over: |
|
Of the amount over: |
$0 |
$8,025 |
-------------- 10% |
$0 |
8,025 |
32,550 |
$802.50 + 15% |
7,825 |
32,550 |
65,725 |
4,481.25 + 25% |
31,850 |
65,725 |
100,150 |
12,775.00 + 28% |
64,250 |
100,150 |
178,850 |
22,414.00 + 33% |
97,925 |
178,850 |
----------- |
48,385.00 + 35% |
174,850 |
Schedule Z—If your filing status is Head of household
If your taxable income is: |
The tax is: |
||
Over: |
But not over: |
|
Of the amount over: |
$0 |
$11,450 |
-------------- 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 |
