2005 Federal Income Tax Rates

  • 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

    $7,300

    --------------  10%

    $0

    7,300

    29,700

    $730.00 + 15%

    7,300

    29,700

    71,950

    4,090.00 + 25%

    29,700

    71,950

    150,150

    14,652.50 + 28%

    71,950

    150,150

    326,450

    36,548.50 + 33%

    150,150

    326,450

    -----------

    94,727.50 + 35%

    326,450

     

    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

    $14,600

    --------------  10%

    $0

    14,600

    59,400

    $1,460.00 + 15%

    14,600

    59,400

    119,950

    8,180.00 + 25%

    59,400

    119,950

    182,800

    23,317.50 + 28%

    119,950

    182,800

    326,450

    40,915.50 + 33%

    182,800

    326,450

    -----------

    88,320.00 + 35%

    326,450

     

    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

    $7,300

    --------------  10%

    $0

    7,300

    29,700

    $730.00 + 15%

    7,300

    29,700

    59,975

    4,090.00 + 25%

    29,700

    59,975

    91,400

    11,658.75 + 28%

    59,975

    91,400

    163,225

    20,457.75 + 33%

    91,400

    163,225

    -----------

    44,160.00 + 35%

    163,225

     

     

     

     

     

    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

    $10,450

    --------------  10%

    $0

    10,450

    39,800

    $1,045.00 + 15%

    10,450

    39,800

    102,800

    5,447.50 + 25%

    39,800

    102,800

    166,450

    21,197.50 + 28%

    102,800

    166,450

    326,450

    39,019.50 + 33%

    166,450

    326,450

    -----------

    91,819.50 + 35%

    326,450