2010-2014 federal estate and trust income tax rate schedules
If taxable income is: |
The tax is: |
Not over $2,450 |
15% of the taxable income |
Over $2,450 but not over $5,700 |
25% of the excess over $2,450 plus $367.50 |
Over $5,700 but not over $8,750 |
28% of the excess over $5,700 plus $1,180 |
Over $8,750 but not over $11,950 |
33% of the excess over $8,750 plus $2,034 |
Over $11,950 |
39.6% of the excess over $11,950 plus $3,090 |
If taxable income is: |
The tax is: |
Not over $2,400 |
15% of the taxable income |
Over $2,400 but not over $5,600 |
25% of the excess over $2,400 plus $360 |
Over $5,600 but not over $8,500 |
28% of the excess over $5,600 plus $1,160 |
Over $8,500 but not over $11,650 |
33% of the excess over $8,500 plus $1,972 |
Over $11,650 |
35% of the excess over $11,650 plus $3,011.50 |
If taxable income is: |
The tax is: |
Not over $2,300 |
15% of the taxable income |
Over $2,300 but not over $5,450 |
25% of the excess over $2,300 plus $345 |
Over $5,450 but not over $8,300 |
28% of the excess over $5,450 plus $1,132.50 |
Over $8,300 but not over $11,350 |
33% of the excess over $8,300 plus $1,930.50 |
Over $11,350 |
35% of the excess over $11,350 plus $2,937 |
If taxable income is: |
The tax is: |
Not over $2,300 |
15% of the taxable income |
Over $2,300 but not over $5,350 |
25% of the excess over $2,300 plus $345 |
Over $5,350 but not over $8,200 |
28% of the excess over $5,350 plus $1,107.50 |
Over $8,200 but not over $11,200 |
33% of the excess over $8,200 plus $1,905.50 |
Over $11,200 |
35% of the excess over $11,200 plus $2,895.50 |
If taxable income is: |
The tax is: |
Not over $2,500 |
15% of the taxable income |
Over $2,500 but not over $5,800 |
25% of the excess over $2,500 plus $375 |
Over $5,800 but not over $8,900 |
28% of the excess over $5,800 plus $1,200 |
Over $8,900 but not over $12,150 |
33% of the excess over $8,900 plus $2,068 |
Over $12,150 |
39.6% of the excess over $12,150 plus $3,140 |