| Individual
& Fiduciary Regular Income Tax Rates for |
| 2007 |
|
| Unmarried
Individuals (other than Surviving Spouse and Heads of Households) |
|
|
| If Taxable Income is Over: |
But Not Over: |
Then Regular Income Tax
Equals: |
|
| $0 |
$7,825 |
$0 |
plus |
10.0% |
|
|
|
|
| $7,825
|
$31,850 |
$782.50 |
plus |
15.0% |
of excess over |
$7,825 |
|
|
|
|
|
|
| $31,850
|
$77,100 |
$7,386.25 |
plus |
25.0% |
of excess over |
$31,850 |
|
|
|
|
|
|
| $77,100
|
$160,850 |
$15,698.75 |
plus |
28.0% |
of excess over |
$77,100 |
|
|
|
|
|
|
| $160,850
|
$349,700 |
$39,148.75 |
plus |
33.0% |
of excess over |
$160,850 |
|
|
|
|
|
|
| $349,700 |
---------------------- |
$101,469.25 |
plus |
35.0% |
of excess over |
$349,700 |
|
| Heads of Households |
|
|
| If Taxable Income is Over: |
But Not Over: |
Then Regular Income Tax
Equals: |
|
| $0 |
$11,200 |
$0 |
plus |
10.0% |
|
|
|
|
| $11,200 |
$42,650 |
$1,120.00 |
plus |
15.0% |
of excess over |
$11,200 |
|
|
|
|
|
|
| $42,650 |
$110,100 |
$5,837.50 |
plus |
25.0% |
of excess over |
$42,650 |
|
|
|
|
|
|
| $110,100 |
$178,350 |
$22,700.00 |
plus |
28.0% |
of excess over |
$110,100 |
|
|
|
|
|
|
| $178,350 |
$349,700 |
$41,810.00 |
plus |
33.0% |
of excess over |
$178,350 |
|
|
|
|
|
|
| $349,700
|
---------------------- |
$98,355.50 |
plus |
35.0% |
of excess over |
$349,700 |
|
| Married Individuals
Filing Joint Returns and Surviving Spouses |
|
|
| If Taxable Income is Over: |
But Not Over: |
Then Regular Income Tax
Equals: |
|
| $0 |
$15,650 |
$0 |
plus |
10.0% |
|
|
|
|
| $15,650 |
$63,700 |
$1,565.00 |
plus |
15.0% |
of excess over |
$15,650 |
|
|
|
|
|
|
| $63,700 |
$128,500 |
$8,772.50 |
plus |
25.0% |
of excess over |
$63,700 |
|
|
|
|
|
|
| $128,500 |
$195,850 |
$24,972.50 |
plus |
28.0% |
of excess over |
$128,500 |
|
|
|
|
|
|
| $195,850 |
$349,700 |
$43,830.50 |
plus |
33.0% |
of excess over |
$195,850 |
|
|
|
|
|
|
| $349,700 |
---------------------- |
$94,601.00 |
plus |
35.0% |
of excess over |
$349,700 |
|
| Individual & Fiduciary Regular Income Tax Rates
for |
| 2007 |
|
| Married Individuals
Filing Separate Returns |
|
|
| If Taxable Income is Over: |
But Not Over: |
Then Regular Income Tax
Equals: |
|
| $0 |
$7,825 |
$0 |
plus |
10.0% |
|
|
|
|
| $7,825 |
$31,850 |
$782.50 |
plus |
15.0% |
of excess over |
$7,825 |
|
|
|
|
|
|
| $31,850 |
$64,250 |
$4,386.25 |
plus |
25.0% |
of excess over |
$31,850 |
|
|
|
|
|
|
| $64,250 |
$97,925 |
$12,486.25 |
plus |
28.0% |
of excess over |
$64,250 |
|
|
|
|
|
|
| $97,925 |
$174,850 |
$21,915.25 |
plus |
33.0% |
of excess over |
$97,925 |
|
|
|
|
|
|
| $174,850 |
---------------------- |
$47,300.50 |
plus |
35.0% |
of excess over |
$174,850 |
|
| Estates and Trusts |
|
|
| If Taxable Income is Over: |
But Not Over: |
Then Regular Income Tax
Equals: |
|
| $0 |
$2,150 |
$0 |
plus |
15.0% |
|
|
|
|
|
|
| $2,150 |
$5,000 |
$322.50 |
plus |
25.0% |
of excess over |
$2,150 |
|
|
|
|
|
|
| $5,000 |
$7,650 |
$1,035.00 |
plus |
28.0% |
of excess over |
$5,000 |
|
|
|
|
|
|
| $7,650 |
$10,450 |
$1,777.00 |
plus |
33.0% |
of excess over |
$7,650 |
|
|
|
|
|
|
|
| $10,450 |
---------------------- |
$2,701.00 |
plus |
35.0% |
of excess over |
$10,450 |
|
|
|
|
|
|
|