|
Individual Tax Rates for 2010
|
|
| Single Taxpayer |
If taxable income is:
|
The tax is:
|
| Zero to $8,375 |
10% |
| $8,376 to $34,000 |
$837.50 Plus 15% of amount over $8,375 |
| $34,001 to $82,400 |
$4,681.25 Plus 25% of the amount over $34,000 |
| $82,401 to $171,850 |
$16,781.25 Plus 28% of the amount over $82,400 |
| $171,851 to $373,650 |
$41,827.25 Plus 33% of the amount over $171,850 |
| Over $373,650 |
$108,421.25 Plus 35% of the amount over $373,650 |
|
| Married Filing Joint Return and Qualified Widows and Widowers |
| If taxable income is: |
The tax is: |
| Zero to $16,750 |
10% |
| $16,751 to $68,000 |
$1,675.00 Plus 15% of the amount over $16,750 |
| $68,001 to $137,300 |
$9,352.50 Plus 25% of the amount over $68,000 |
| $137,001 to $209,250 |
$26,687.50 Plus 28% of the amount over $137,300 |
| $209,251 to $373,650 |
$46,833.50 Plus 33% of the amount over $209,250 |
| Over $373,650 |
$101,085.50 Plus 35% of the amount over $373,650 |
|
| Married Filing Separate Returns |
| If taxable income is: |
The tax is: |
| Zero to $8,375 |
10% |
| $8,376 to $34,000 |
$837.50 Plus 15% of amount over $8,375 |
| $34,001 to $68,650 |
$4,681.25 Plus 25% of the amount over $34,000 |
| $68,651 to $104,625 |
$13,343.75 Plus 28% of the amount over $68,650 |
| $104,625 to $186,825 |
$23,416.75 Plus 33% of the amount over $104,625 |
| Over $186,825 |
$50,542.75 Plus 35% of the amount over $186,825 |
|
| Head of Household |
| If taxable income is: |
The tax is: |
| Zero to $11,950 |
10% |
| $11,951 to $45,550 |
$1,195.00 Plus 15% of the amount over $11,950 |
| $45,551 to $117,650 |
$6,235.00 Plus 25% of the amount over $45,550 |
| $117,651 to $190,550 |
$24,260.00 Plus 28% of the amount over $117,650 |
| $190,551 to $373,650 |
$44,672.00 Plus 33% of the amount over $190,550 |
| Over $373,650 |
$105,095.00 Plus 35% of the amount over $373,650 |
|
| Capital Gains and Dividend Tax Rates |
| Long term (held more than one year) capital gains and qualified dividends are taxed at a rate of 15%. A 5% rate applies for gains that would otherwise be taxed at ordinary income rates of 10% or 15%. |
|
| Tax Rates for Estates and Trusts |
| If taxable income is: |
The tax is: |
| Zero to $2,300 |
15% |
| $2,301 to $5,350 |
$345.00 Plus 25% of the amount over $2,300 |
| $5,351 to $8,200 |
$1,107.50 Plus 28% of the amount over $5,350 |
| $8,201 to $11,200 |
$1,905.50 Plus 33% of the amount over $8,200 |
| Over $11,200 |
$2,895.50 Plus 35% of the amount over $11,200 |
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