2007 Federal Tax Rate Schedules
These tax rate schedules are provided to help you estimate your 2007 federal income tax. To compute your actual income tax, please see the instructions for 2007 Form 1040, 1040A, or 1040EZ when they become available.
Single
| If taxable income is over— | But not over— | The tax is: |
| $0 | $7,825 | 10% of the amount over $0 |
| $7,825 | $31,850 | $782.50 plus 15% of the amount over $7,825 |
| $31,850 | $77,100 | $4,386.25 plus 25% of the amount over $31,850 |
| $77,100 | $160,850 | $15,698.75 plus 28% of the amount over $77,100 |
| $160,850 | $349,700 | $39,148.75 plus 33% of the amount over $160,850 |
| $349,700 | no limit | $101,469.25 plus 35% of the amount over $349,700 |
Married Filing Jointly or Qualifying Widow(er)
| If taxable income is over— | But not over— | The tax is: |
| $0 | $15,650 | 10% of the amount over $0 |
| $15,650 | $63,700 | $1,565 plus 15% of the amount over $15,650 |
| $63,700 | $128,500 | $8,772.50 plus 25% of the amount over $63,700 |
| $128,500 | $195,850 | $24,972.50 plus 28% of the amount over $128,500 |
| $195,850 | $349,700 | $43,830.50 plus 33% of the amount over $195,850 |
| $349,700 | no limit | $94,601 plus 35% of the amount over $349,700 |
Married Filing Separately
| If taxable income is over— | But not over— | The tax is: |
| $0 | $7,825 | 10% of the amount over $0 |
| $7,825 | $31,850 | $782.50 plus 15% of the amount over $7,825 |
| $31,850 | $64,250 | $4,386.25 plus 25% of the amount over $31,850 |
| $64,250 | $97,925 | $12,486.25 plus 28% of the amount over $64,250 |
| $97,925 | $174,850 | $21,915.25 plus 33% of the amount over $97,925 |
| $174,850 | no limit | $47,300.50 plus 35% of the amount over $174,850 |
Head of Household
| If taxable income is over— | But not over— | The tax is: |
| $0 | $11,200 | 10% of the amount over $0 |
| $11,200 | $42,650 | $1,120 plus 15% of the amount over $11,200 |
| $42,650 | $110,100 | $5,837.50 plus 25% of the amount over $42,650 |
| $110,100 | $178,350 | $22,700 plus 28% of the amount over $110,100 |
| $178,350 | $349,700 | $41,810 plus 33% of the amount over $178,350 |
| $349,700 | no limit | $98,355.50 plus 35% of the amount over $349,700 |
Updated for tax year 2007
