Tax Rates -> 2009 Personal Income Tax Rates -
Federal
2009 Federal Tax Rate Schedules and Standard Deductions
2009 Federal Tax Rates
Schedule X - Single
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$8,350
$0 + 10%
$0
8,350
33,950
835.00 + 15%
8,350
33,950
82,250
4,675.00 + 25%
33,950
82,250
171,550
16,750.00 + 28%
82,250
171,550
372,950
41,754.00 + 33%
171,550
372,950
and greater
108,216.00 + 35%
372,950
Standard deduction
for 2009
$5,700
2009 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
$16,700
$0 + 10%
$0
16,700
67,900
1,670.00 + 15%
16,700
67,900
137,050
9,350.00 + 25%
67,900
137,050
208,850
26,637.50 + 28%
137,050
208,850
372,950
46,741.50 + 33%
208,850
372,950
and greater
100,894.50 + 35%
372,950
Standard deduction
for 2009
$11,400
2009 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
$8,350
$0 + 10%
$0
8,350
33,950
835.00 + 15%
8,350
33,950
68,525
4,675.00 + 25%
33,950
68,525
104,425
13,318.75 + 28%
68,525
104,425
186,475
23,370.75 + 33%
104,425
186,475
and greater
50,447.25 + 35%
186,475
Standard deduction
for 2009
$5,700
2009 Federal Tax Rates
Schedule Z - Head of Household
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$11,950
$0 + 10%
$0
11,950
45,500
1,195.00 + 15%
11,950
45,500
117,450
6,227.50 + 25%
45,500
117,450
190,200
24,215.00 + 28%
117,450
190,200
372,950
44,585.00 + 33%
190,200
372,950
and greater
104,892.50 + 35%
372,950
Standard deduction
for 2009
$8,350
2009 Federal Tax Rates
Estates and Trusts
If taxable income is
The tax is:
of the
amount
over:
over:
but
not over:
$0
$2,300
$0 + 15%
$0
2,300
5,350
345.00 + 25%
2,300
5,350
8,200
1,107.50 + 28%
5,350
8,200
11,150
1,905.50 + 33%
8,200
11,150
and greater
2,879.00 + 35%
11,150
Revised: December 23, 2010
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