US Federal Taxation Structure
This table shows the range of income taxes for various types of households in each tax bracket. In 2008 the standard deductions for most filers are US$5,450 for those submitting returns under status “single” and status “married filing separately,” US$8,000 for those filing under status “head of household,” and US$10,900 for those submitting returns under status “married filing jointly” or “qualifying widows and widowers with a dependent child.” Source: US Department of the Treasury, Internal Revenue Service.
|
Single — Schedule X if taxable income is over |
but not over |
then the tax is |
plus |
of the amount over |
|
US$0 |
US$8,025 |
- |
10% |
US$0 |
|
US$8,025 |
US$32,550 |
US$802.50 |
15% |
US$8,025 |
|
US$32,550 |
US$78,850 |
US$4,481.25 |
25% |
US$32,550 |
|
US$78,850 |
US$164,550 |
US$16,056.25 |
28% |
US$78,850 |
|
US$164,550 |
US$357,700 |
US$40,052.25 |
33% |
US$164,550 |
|
US$357,700 |
- |
US$103,795.75 |
35% |
US$357,700 |
|
Married Filing Jointly |
or Qualifying Widow(er) — Schedule Y-1 |
|
|
|
|
if taxable income |
|
|
|
|
|
is over |
but not over |
then the tax is |
plus |
of the amount over |
|
US$0 |
US$16,050 |
- |
10% |
US$0 |
|
US$16,050 |
US$65,100 |
US$1,605.00 |
15% |
US$16,050 |
|
US$65,100 |
US$131,450 |
US$8,962.50 |
25% |
US$65,100 |
|
US$131,450 |
US$200,300 |
US$25,550.00 |
28% |
US$131,450 |
|
US$200,300 |
US$357,700 |
US$44,828.00 |
33% |
US$200,300 |
|
US$357,700 |
- |
US$96,770.00 |
35% |
US$357,700 |
|
Married Filing Separately — Schedule Y-2 |
|
|
|
|
|
if taxable income |
|
|
|
|
|
is over |
but not over |
then the tax is |
plus |
of the amount over |
|
US$0 |
US$8,025 |
- |
10% |
US$0 |
|
US$8,025 |
US$32,550 |
US$802.50 |
15% |
US$8,025 |
|
US$32,550 |
US$65,725 |
US$4,481.25 |
25% |
US$32,550 |
|
US$65,725 |
US$100,150 |
US$12,775.00 |
28% |
US$65,725 |
|
US$100,150 |
US$178,850 |
US$22,414.00 |
33% |
US$100,150 |
|
US$178,850 |
- |
US$48,385.00 |
35% |
US$178,850 |
|
Head of Household — |
- Schedule Z |
|
|
|
|
if taxable income |
|
|
|
|
|
is over |
but not over |
then the tax is |
plus |
of the amount over |
|
US$0 |
US$11,450 |
- |
10% |
US$0 |
|
US$11,450 |
US$43,650 |
US$1,145.00 |
15% |
US$11,450 |
|
US$43,650 |
US$112,650 |
US$5,975.00 |
25% |
US$43,650 |
|
US$112,650 |
US$182,400 |
US$23,225.00 |
28% |
US$112,650 |
|
US$182,400 |
US$357,700 |
US$42,755.00 |
33% |
US$182,400 |
|
US$357,700 |
- |
US$100,604.00 |
35% |
US$357,700 |
Individual Income Taxes by US State
This table shows tax rates as of 1 Jan 2008 for tax year 2008. Source: The Federation of Tax Administrators, <www.taxadmin.org/fta/rate/ind_inc.html>.
|
state |
tax low |
rates n high |
jumber of brackets |
income low |
brackets high |
pers single |
onal exemp married |
tion federal tax children deductible |
|
AL |
2.0 |
5.0 |
3 |
5008 |
3,0001 |
1,500 |
3,000 |
300 yes |
|
AK |
no state |
income tax |
|
|
|
|
|
|
|
AZ |
2.59 |
4.54 |
5 |
10,0001 |
150,0001 |
2,100 |
4,200 |
2,300 |
|
AR2 |
1.0 |
7.03 |
6 |
3,6991 |
31,0001 |
234 |
464 |
234 |
|
CA2 |
1.0 |
9.35 |
6 |
6,8271 |
44,8151 |
944 |
1884 |
2944 |
|
CO |
4.63 |
|
1 |
—-flat |
rate—– |
|
——-none——- |
|
|
CT |
3.0 |
5.0 |
2 |
10,0001 |
10,0001 |
12,7506 |
24,5006 |
0 |
|
DE |
2.2 |
5.95 |
6 |
5,000 |
60,000 |
1104 |
2204 |
1104 |
|
DC |
4.0 |
8.5 |
3 |
10,000 |
40,000 |
1,675 |
3,350 |
1,675 |
|
FL |
no state |
income tax |
|
|
|
|
|
|
|
GA |
1.0 |
6.0 |
6 |
7507 |
7,0007 |
2,700 |
5,400 |
3,000 |
|
HI |
1.4 |
8.25 |
9 |
2,4001 |
48,0001 |
1,040 |
2,080 |
1,040 |
|
ID2 |
1.6 |
7.8 |
8 |
1,2378 |
24,7368 |
3,5009 |
7,0009 |
3,5009 |
|
IL |
3.0 |
1 |
—-flat |
rate—– |
2,000 |
4,000 |
2,000 |
|
|
IN |
3.4 |
1 |
—-flat |
rate—– |
1,000 |
2,000 |
1,000 |
|
|
IA2 |
0.36 |
8.98 |
9 |
1,379 |
62,055 |
404 |
804 |
404 yes |
|
KS |
3.5 |
6.45 |
3 |
15,0001 |
30,0001 |
2,250 |
4,500 |
2,250 |
|
KY |
2.0 |
6.0 |
6 |
3,000 |
75,000 |
204 |
404 |
204 |
|
LA |
2.0 |
6.0 |
3 |
12,5001 |
25,0001 |
4,50010 |
9,00010 |
1,00010 yes |
|
ME2 |
2.0 |
8.5 |
4 |
4,8491 |
19,4501 |
2,850 |
5,700 |
2,850 |
|
MD |
2.0 |
5.5 |
7 |
1,000 |
500,000 |
2,400 |
4,800 |
2,400 |
|
MA2 |
5.3 |
1 |
—-flat |
rate—– |
4,125 |
8,250 |
1,000 |
