Tax Rates -> 2007 Personal Income Tax Rates -
Federal
2007 Federal Tax Rate Schedules and Standard Deductions
2007 Federal Tax Rates
Schedule X - Single
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$7,825
$0 + 10%
$0
7,825
31,850
782.50 + 15%
7,825
31,850
77,100
4,386.25 + 25%
31,850
77,100
160,850
15,698.75 + 28%
77,100
160,850
349,700
39,148.75 + 33%
160,850
349,700
and greater
101,469.25 + 35%
349,700
Standard deduction
for 2007
$5,350
2007 Federal Tax Rates
Schedule Y-1 - Married filing jointly or
Qualifying Widow(er)
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$15,650
$0 + 10%
$0
15,650
63,700
1,565.00 + 15%
15,650
63,700
128,500
8,772.50 + 25%
63,700
128,500
195,850
24,972.50 + 28%
128,500
195,850
349,700
43,830.50 + 33%
195,850
349,700
and greater
94,601.00 + 35%
349,700
Standard deduction
for 2007
$10,700
2007 Federal Tax Rates
Schedule Y-2 - Married Filing Separately
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$7,825
$0 + 10%
$0
7,825
31,850
782.50 + 15%
7,825
31,850
64,250
4,386.25 + 25%
31,850
64,250
97,925
12,486.25 + 28%
64,250
97,925
174,850
21,915.25 + 33%
97,925
174,850
and greater
47,300.50 + 35%
174,850
Standard deduction
for 2007
$5,350
2007 Federal Tax Rates
Schedule Z - Head of Household
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$11,200
$0 + 10%
$0
11,200
42,650
1,120.00 + 15%
11,200
42,650
110,100
5,837.50 + 25%
42,650
110,100
178,350
22,700.00 + 28%
110,100
178,350
349,700
41,810.00 + 33%
178,350
349,700
and greater
98,355.50 + 35%
349,700
Standard deduction
for 2007
$7,850
2007 Federal Tax Rates
Estates and Trusts
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$2,150
$0 + 15%
$0
2,150
5,000
322.50 + 25%
2,150
5,000
7,650
1,035.00 + 28%
5,000
7,650
10,450
1,777.00 + 33%
7,650
10,450
and greater
2,701.00 + 35%
10,450
Revised: December 23, 2010
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