2010 federal individual income tax rate schedules schedules for 2010

Single Individuals

If taxable income is:

The tax is:

Not over $8,375

10% of the taxable income

Over $8,375 but not over $34,000

15% of the excess over $8,375 plus $837.50

Over $34,000 but not over $82,400

25% of the excess over $34,000 plus $4,681.25

Over $82,400 but not over $171,850

28% of the excess over $82,400 plus $16,781.25

Over $171,850 but not over $373,650

33% of the excess over $171,850 plus $41,827.25

Over $373,650

35% of the excess over $373,650 plus $108,421.25

Married Individuals Filing Separate Returns

If taxable income is:

The tax is:

Not over $8,375

10% of the taxable income

Over $8,375 but not over $34,000

15% of the excess over $8,375 plus $837.50

Over $34,000 but not over $68,650

25% of the excess over $34,000 plus $4,681.25

Over $68,650 but not over $104,625

28% of the excess over $68,650 plus $13,343.75

Over $104,625 but not over $186,825

33% of the excess over $104,625 plus $23,416.75

Over $186,825

35% of the excess over $186,825 plus $50,542.75

Married Individuals filing Joint Returns and Surviving Spouses

If taxable income is:

The tax is:

Not over $16,750

10% of the taxable income

Over $16,750 but not over $68,000

15% of the excess over $16,750 plus $1,675

Over $68,000 but not over $137,300

25% of the excess over $68,000 plus $9,362.50

Over $137,300 but not over $209,250

28% of the excess over $137,300 plus $26,687.50

Over $209,250 but not over $373,650

33% of the excess over $209,250 plus $46,833.50

Over $373,650

35% of the excess over $373,650 plus $101,085.50

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 $45,550

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

Over $45,550 but not over $117,650

25% of the excess over $45,550 plus $6,235

Over $117.650 but not over $190,550

28% of the excess over $117,650 plus $24,260

Over $190,550 but not over $373,650

33% of the excess over $190,550 plus $44,672

Over $373,650

35% of the excess over $373,650 plus $105,095