Note: These tax rate schedules are provided so that you can compute your federal estimated income tax for 2007. To compute your actual income tax, please see the instructions for 2007 Form 1040, 1040A, or 1040EZ as appropriate when they are available.
Schedule X — Single
| If taxable income is over-- |
But not over-- |
The tax is: |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over 7,825 |
| $31,850 |
$77,100 |
$4,386.25 plus 25% of the amount over 31,850 |
| $77,100 |
$160,850 |
$15,698.75 plus 28% of the amount over 77,100 |
| $160,850 |
$349,700 |
$39,148.75 plus 33% of the amount over 160,850 |
| $349,700 |
no limit |
$101,469.25 plus 35% of the amount over 349,700 |
Schedule Y-1 — Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over-- |
But not over-- |
The tax is: |
| $0 |
$15,650 |
10% of the amount over $0 |
| $15,650 |
$63,700 |
$1,565.00 plus 15% of the amount over 15,650 |
| $63,700 |
$128,500 |
$8,772.50 plus 25% of the amount over 63,700 |
| $128,500 |
$195,850 |
$24,972.50 plus 28% of the amount over 128,500 |
| $195,850 |
$349,700 |
$43,830.50 plus 33% of the amount over 195,850 |
| $349,700 |
no limit |
$94,601.00 plus 35% of the amount over 349,700 |
Schedule Y-2 — Married Filing Separately
| If taxable income is over-- |
But not over-- |
The tax is: |
| $0 |
$7,825 |
10% of the amount over $0 |
| $7,825 |
$31,850 |
$782.50 plus 15% of the amount over 7,825 |
| $31,850 |
$64,250 |
$4,386.25 plus 25% of the amount over 31,850 |
| $64,250 |
$97,925 |
$12,486.25 plus 28% of the amount over 64,250 |
| $97,925 |
$174,850 |
$21,915.25 plus 33% of the amount over 97,925 |
| $174,850 |
no limit |
$47,300.50 plus 35% of the amount over 174,850 |
Schedule Z — Head of Household
| If taxable income is over-- |
But not over-- |
The tax is: |
| $0 |
$11,200 |
10% of the amount over $0 |
| $11,200 |
$42,650 |
$1,120.00 plus 15% of the amount over 11,200 |
| $42,650 |
$110,100 |
$5,837.50 plus 25% of the amount over 42,650 |
| $110,100 |
$178,350 |
$22,700.00 plus 28% of the amount over 110,100 |
| $178,350 |
$349,700 |
$41,810.00 plus 33% of the amount over 178,350 |
| $349,700 |
no limit |
$98,355.50 plus 35% of the amount over 349,700 |
|
Updated or reviewed 14-NOV-2006
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