| Individual Regular Income Tax Rates for | ||||||
| 2003 (Unofficial) | ||||||
| Back to Roth & Company Tax Update | ||||||
| If Taxable Income is Over: | But Not Over: | Than Regular Income Tax Equals: | ||||
| Single Individuals | ||||||
| $0 | $7,000 | $0 | plus | 10.0% | ||
| $7,000 | $28,400 | $700.00 | plus | 15.0% | of amount over | $7,000 |
| $28,400 | $68,800 | $3,910.00 | plus | 25.0% | of amount over | $28,400 |
| $68,800 | $143,500 | $14,010.00 | plus | 28.0% | of amount over | $68,800 |
| $143,500 | $311,950 | $34,926.00 | plus | 33.0% | of amount over | $143,500 |
| Over $311,950 | $90,514.50 | plus | 35.0% | of amount over | $311,950 | |
| Head of Households | ||||||
| $0 | $10,000 | $0 | plus | 10.0% | ||
| $10,000 | $38,050 | $1,000.00 | plus | 15.0% | of amount over | $10,000 |
| $38,050 | $98,250 | $5,207.50 | plus | 25.0% | of amount over | $38,050 |
| $98,250 | $159,100 | $20,257.50 | plus | 28.0% | of amount over | $98,250 |
| $159,100 | $311,950 | $37,295.50 | plus | 33.0% | of amount over | $159,100 |
| Over $311,950 | $87,736.00 | plus | 35.0% | of amount over | $311,950 | |
| Married Individuals Filing Joint Returns | ||||||
| $0 | $14,000 | $0 | plus | 10.0% | ||
| $14,000 | $56,800 | $1,400.00 | plus | 15.0% | of amount over | $14,000 |
| $56,850 | $114,650 | $7,820.00 | plus | 25.0% | of amount over | $56,800 |
| $114,650 | $174,700 | $22,282.50 | plus | 28.0% | of amount over | $114,650 |
| $174,700 | $311,950 | $39,096.50 | plus | 33.0% | of amount over | $174,700 |
| Over $311,950 | $84,389.00 | plus | 35.0% | of amount over | $311,950 | |
| ` | ||||||