2009 Federal Individual and Fiduciary Income Tax Rates
Single individuals
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$8,350	10% of taxable income
$8,350	$33,950	$835.00	+	15%	$8,350
$33,950	$82,250	$4,675.00	+	25%	$33,950
$82,250	$171,550	$16,750.00	+	28%	$82,250
$171,550	$372,950	$41,754	+	33%	$171,550
$372,950		$108,216	+	35%	$372,950
Married filing joint returns and surviving spouses
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$16,700	10% of taxable income
$16,700	$67,900	$1,670.00	+	15%	$16,700
$67,900	$137,050	$9,350.00	+	25%	$67,900
$137,050	$208,850	$26,637.50	+	28%	$137,050
$208,850	$372,950	$46,741.50	+	33%	$208,850
$372,950		$100,894.50	+	35%	$372,950
Married filing separate returns
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$8,350	10% of taxable income
$8,350	$33,950	$835.00	+	15%	$8,350
$33,950	$68,525	$4,675.00	+	25%	$33,950
$68,525	$104,425	$13,318.75	+	28%	$68,525
$104,425	$186,475	$23,370.75	+	33%	$104,425
$186,475		50,447.25	+	35%	$186,475
Head of household
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$11,950	10% of taxable income
$11,950	$45,500	$1,195.00	+	15%	$11,950
$45,500	$117,450	$6,227.50	+	25%	$45,500
$117,450	$190,200	$24,215.00	+	28%	$117,450
$190,200	$372,950	$44,585.00	+	33%	$190,200
$372,950		$104,892.50	+	35%	$372,950
Trusts and Estates
Taxable income over:	But not over:	The tax is:			Of the amount over:
$0	$2,300	15% of taxable income
$2,300	$5,350	$345.00	+	25%	$2,300
$5,350	$8,200	$1,107.50	+	28%	$5,350
$8,200	$11,150	$1,905.50	+	33%	$8,200
$11,150		$2,879.00	+	35%	$11,150