2009 federal individual income tax rate schedules

Heads of Households

If taxable income is:

The tax is:

Not over $11,950

10% of the taxable income

Over $11,950 but not over $45,500

15% of the excess over $11,950 plus $1,195

Over $45,500 but not over $117,450

25% of the excess over $45,500 plus $6,227.50

Over $117.450 but not over $190,200

28% of the excess over $117,450 plus $24,215

Over $190,200 but not over $372,950

33% of the excess over $190,200 plus $44,585

Over $372,950

35% of the excess over $372,950 plus $104,892.50

Married Individuals Filing Separate Returns

If taxable income is:

The tax is:

Not over $8,350

10% of the taxable income

Over $8,350 but not over $33,950

15% of the excess over $8,350 plus $835

Over $33,950 but not over $68,525

25% of the excess over $33.950 plus $4,675

Over $68,525 but not over $104,425

28% of the excess over $68,525 plus $13,318.75

Over $104,425 but not over $186,475

33% of the excess over $104,425 plus $23,370.75

Over $186,475

35% of the excess over $186,475 plus $50,447.25

Single Individuals

If taxable income is:

The tax is:

Not over $8,350

10% of the taxable income

Over $8,350 but not over $33,950

15% of the excess over $8,350 plus $835

Over $33,950 but not over $82,250

25% of the excess over $33,950 plus $4,675

Over $82,250 but not over $171,550

28% of the excess over $82,250 plus $16,750

Over $171,550 but not over $372,950

33% of the excess over $171,550 plus $41,754

Over $372,950

35% of the excess over $372,950 plus $108,216

Married Individuals filing Joint Returns and Surviving Spouses

If taxable income is:

The tax is:

Not over $16,700

10% of the taxable income

Over $16,700 but not over $67,900

15% of the excess over $16,700 plus $1,670

Over $67,900 but not over $137,050

25% of the excess over $67,900 plus $9,350

Over $137,050 but not over $208,850

28% of the excess over $137,050 plus $26,637.50

Over $208,850 but not over $372,950

33% of the excess over $208,850 plus $46,741.50

Over $372,950

35% of the excess over $372,950 plus $100,894.50