| Individual & Fiduciary Regular Income Tax Rates for | ||||||
| 2005 | ||||||
| Unmarried Individuals (other than Surviving Spouse and Heads of Households) | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $0 | $7,300 | $0 | plus | 10.0% | ||
| $7,300 | $29,700 | $730.00 | plus | 15.0% | of excess over | $7,300 |
| $29,700 | $71,950 | $4,090.00 | plus | 25.0% | of excess over | $29,700 |
| $71,950 | $150,150 | $14,652.50 | plus | 28.0% | of excess over | $71,950 |
| $150,150 | $326,450 | $36,548.50 | plus | 33.0% | of excess over | $150,150 |
| Over $326,450 | $94,727.50 | plus | 35.0% | of excess over | $326,450 | |
| Heads of Households | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $0 | $10,450 | $0 | plus | 10.0% | ||
| $10,450 | $39,800 | $1,045.00 | plus | 15.0% | of excess over | $10,450 |
| $39,800 | $102,800 | $5,447.50 | plus | 25.0% | of excess over | $39,800 |
| $102,800 | $166,450 | $21,197.50 | plus | 28.0% | of excess over | $102,800 |
| $166,450 | $326,450 | $39,019.50 | plus | 33.0% | of excess over | $166,450 |
| Over $326,450 | $91,819.50 | plus | 35.0% | of excess over | $326,450 | |
| Married Individuals Filing Joint Returns and Surviving Spouses | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $0 | $14,600 | $0 | plus | 10.0% | ||
| $14,600 | $59,400 | $1,460.00 | plus | 15.0% | of excess over | $14,600 |
| $59,400 | $119,950 | $8,180.00 | plus | 25.0% | of excess over | $59,400 |
| $119,950 | $182,800 | $23,317.50 | plus | 28.0% | of excess over | $119,950 |
| $182,800 | $326,450 | $40,915.50 | plus | 33.0% | of excess over | $182,800 |
| Over $326,450 | $88,320.00 | plus | 35.0% | of excess over | $326,450 | |
| Married Individuals Filing Separate Returns | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $0 | $7,300 | $0 | plus | 10.0% | ||
| $7,300 | $29,700 | $730.00 | plus | 15.0% | of excess over | $7,300 |
| $29,700 | $59,975 | $4,090.00 | plus | 25.0% | of excess over | $29,700 |
| $59,975 | $91,400 | $11,658.75 | plus | 28.0% | of excess over | $59,975 |
| $91,400 | $163,225 | $20,457.75 | plus | 33.0% | of excess over | $91,400 |
| Over $163,225 | $44,160.00 | plus | 35.0% | of excess over | $163,225 | |
| Estates and Trusts | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $0 | $2,000 | $0 | plus | 15.0% | ||
| $2,000 | $4,700 | $300.00 | plus | 25.0% | of excess over | $2,000 |
| $4,700 | $7,150 | $975.00 | plus | 28.0% | of excess over | $4,700 |
| $7,150 | $9,750 | $1,661.00 | plus | 33.0% | of excess over | $7,150 |
| Over $9,750 | $2,519.00 | plus | 35.0% | of excess over | $9,750 | |