2008 Federal Individual and Fiduciary Income Tax Rates
Single individuals
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$8,025	10% of taxable income
$8,025	$32,550	$802.50	+	15%	$8,025
$32,550	$78,850	$4,481.25	+	25%	$32,550
$78,850	$164,550	$16,056.25	+	28%	$78,850
$164,550	$357,700	$40,052.25	+	33%	$164,550
$357,700		$103,791.75	+	35%	$357,700
Married filing joint returns and surviving spouses
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$16,050	10% of taxable income
$16,050	$65,100	$1,605.00	+	15%	$16,050
$65,100	$131,450	$8,962.50	+	25%	$65,100
$131,450	$200,300	$25,550.00	+	28%	$131,450
$200,300	$357,700	$44,828.00	+	33%	$200,300
$357,700		$96,770.00	+	35%	$357,700
Married filing separate returns
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$8,025	10% of taxable income
$8,025	$32,550	$802.50	+	15%	$8,025
$32,550	$65,725	$4,481.25	+	25%	$32,550
$65,725	$100,150	$12,775.00	+	28%	$65,725
$100,150	$178,850	$22,414.00	+	33%	$100,150
$178,850		$48,385.00	+	35%	$178,850
Head of household
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$11,450	10% of taxable income
$11,450	$43,650	$1,145.00	+	15%	$11,450
$43,650	$112,650	$5,975.00	+	25%	$43,650
$112,650	$182,400	$23,225.00	+	28%	$112,650
$182,400	$357,700	$42,755.00	+	33%	$182,400
$357,700		100,604.00	+	35%	$357,700
Trusts and Estates
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$2,200	15% of taxable income
$2,220	$5,150	$330.00	+	25%	$2,200
$5,150	$7,850	$1,067.50	+	28%	$5,150
$7,850	$10,700	$1,823.50	+	33%	$7,850
$10,700		$2,764.00	+	35%	$10,700