| Individual & Fiduciary Regular Income Tax Rates for | ||||||
| 2006 | ||||||
| Unmarried Individuals (other than Surviving Spouse and Heads of Households) | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $ - | $ 7,550.00 | $ - | plus | 10.0% | ||
| $ 7,550.00 | $ 30,650.00 | $ 755.00 | plus | 15.0% | of excess over | $ 7,550.00 |
| $ 30,650.00 | $ 74,200.00 | $ 4,220.00 | plus | 25.0% | of excess over | $ 30,650.00 |
| $ 74,200.00 | $ 154,800.00 | $ 15,107.50 | plus | 28.0% | of excess over | $ 74,200.00 |
| $ 154,800.00 | $ 336,550.00 | $ 37,675.50 | plus | 33.0% | of excess over | $ 154,800.00 |
| Over $336,550 | $ 97,653.00 | plus | 35.0% | of excess over | $ 336,550.00 | |
| Heads of Households | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $ - | $ 10,750.00 | $ - | plus | 10.0% | ||
| $ 10,750.00 | $ 41,050.00 | $ 1,075.00 | plus | 15.0% | of excess over | $ 10,750.00 |
| $ 41,050.00 | $ 106,000.00 | $ 5,620.00 | plus | 25.0% | of excess over | $ 41,050.00 |
| $ 106,000.00 | $ 171,650.00 | $ 21,857.50 | plus | 28.0% | of excess over | $ 106,000.00 |
| $ 171,650.00 | $ 336,550.00 | $ 40,239.50 | plus | 33.0% | of excess over | $ 171,650.00 |
| Over $336,550 | $ 94,656.50 | plus | 35.0% | of excess over | $ 336,550.00 | |
| Married Individuals Filing Joint Returns and Surviving Spouses | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $ - | $ 15,100.00 | $ - | plus | 10.0% | ||
| $ 15,100.00 | $ 61,300.00 | $ 1,510.00 | plus | 15.0% | of excess over | $ 15,100.00 |
| $ 61,300.00 | $ 123,700.00 | $ 8,440.00 | plus | 25.0% | of excess over | $ 61,300.00 |
| $ 123,700.00 | $ 188,450.00 | $ 24,040.00 | plus | 28.0% | of excess over | $ 123,700.00 |
| $ 188,450.00 | $ 336,550.00 | $ 42,170.00 | plus | 33.0% | of excess over | $ 188,450.00 |
| Over $336,550 | $ 91,043.00 | plus | 35.0% | of excess over | $ 336,550.00 | |
| Married Individuals Filing Separate Returns | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $ - | $ 7,550.00 | $ - | plus | 10.0% | ||
| $ 7,550.00 | $ 30,650.00 | $ 755.00 | plus | 15.0% | of excess over | $ 7,550.00 |
| $ 30,650.00 | $ 61,850.00 | $ 4,220.00 | plus | 25.0% | of excess over | $ 30,650.00 |
| $ 61,850.00 | $ 94,225.00 | $ 12,020.00 | plus | 28.0% | of excess over | $ 61,850.00 |
| $ 94,225.00 | $ 168,275.00 | $ 21,085.00 | plus | 33.0% | of excess over | $ 94,225.00 |
| Over $168,275 | $ 45,521.50 | plus | 35.0% | of excess over | $ 168,275.00 | |
| Estates and Trusts | ||||||
| If Taxable Income is Over: | But Not Over: | Then Regular Income Tax Equals: | ||||
| $ - | $ 2,050.00 | $ - | plus | 15.0% | ||
| $ 2,050.00 | $ 4,850.00 | $ 307.50 | plus | 25.0% | of excess over | $ 2,050.00 |
| $ 4,850.00 | $ 7,400.00 | $ 1,007.50 | plus | 28.0% | of excess over | $ 4,850.00 |
| $ 7,400.00 | $ 10,050.00 | $ 1,721.50 | plus | 33.0% | of excess over | $ 7,400.00 |
| Over $10,050 | $ 2,596.00 | plus | 35.0% | of excess over | $ 9,750.00 | |