2008 Federal Tax Rates Schedule X - Single
If taxable income is		The tax is:	of the amount over:
over:	but not over:
$0	$8,025	$0 + 10%	$0
8,025	32,550	802.50 + 15%	8,025
32,550	78,850	4,481.25 + 25%	32,550
78,850	164,550	16,056.25 + 28%	78,850
164,550	357,700	40,052.25 + 33%	164,550
357,700	and greater	103,791.75 + 35%	357,700
Standard deduction for 2008			$5,450

 

2008 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	$16,050	$0 + 10%	$0
16,050	65,100	1,605.00 + 15%	16,050
65,100	131,450	8,962.50 + 25%	65,100
131,450	200,300	25,550.00 + 28%	131,450
200,300	357,700	44,828.00 + 33%	200,300
357,700	and greater	96,770.00 + 35%	357,700
Standard deduction for 2008			$10,900

 

2008 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	$8,025	$0 + 10%	$0
8,025	32,550	802.50 + 15%	8,025
32,550	65,725	4,481.25 + 25%	32,550
65,725	100,150	12,775.00 + 28%	65,725
100,150	178,850	22,414.00 + 33%	100,150
178,850	and greater	48,385.00 + 35%	178,850
Standard deduction for 2008			$5,450

 

2008 Federal Tax Rates Schedule Z - Head of Household
If taxable income is		The tax is:	of the amount over:
over:	but not over:
$0	$11,450	$0 + 10%	$0
11,450	43,650	1,145.00 + 15%	11,450
43,650	112,650	5,975.00 + 25%	43,650
112,650	182,400	23,225.00 + 28%	112,650
182,400	357,700	42,755.00 + 33%	182,400
357,700	and greater	100,604.00 + 35%	357,700
Standard deduction for 2008			$8,000

2008 Federal Tax Rates Estates and Trusts
If taxable income is		The tax is:	of the amount over:
over:	but not over:
$0	$2,200	$0 + 15%	$0
2,200	5,150	330.00 + 25%	2,200
5,150	7,850	1,067.50 + 28%	5,150
7,850	10,700	1,823.50 + 33%	7,850
10,700	and greater	2,764.00 + 35%	10,700