Standard Deductions and Personal Exemptions
Tax Rate Schedules for Individuals and Trusts - 2005
| Single Taxpayers - 2005 | ||||
| Taxable income | Tax | |||
|---|---|---|---|---|
| Over | But not over | Tax | % | On amount over |
| $0 | $7300 | $0.00 | 10 | $0 |
| $7300 | $29700 | $730.00 | 15 | $7300 |
| $29,700 | $71,950 | $4,090 | 25 | $29,700 |
| $71,950 | $150,150 | $14,652.50 | 28 | $71,950 |
| $150,150 | $326,450 | $36,548.50 | 33 | $150,150 |
| $326,450 | - - - - | $94,727.50 | 35 | $326,450 |
| Married Individuals Filing Joint - 2005 | ||||
| Taxable income | Tax | |||
| Over | But not over | Tax | % | On amount over |
| $0 | $14,600 | $0.00 | 10 | $0 |
| $14,600 | $59,400 | $1,460.00 | 15 | $14,600 |
| $59,400 | $119,950 | $8,180.00 | 25 | $59,400 |
| $119,950 | $182,800 | $23,317.50 | 28 | $119,950 |
| $182,800 | $326,450 | $40,915.50 | 33 | $182,800 |
| $326,450 | - - - - | $88,320.00 | 35 | $326,450 |
| Married Individuals Filing Separate - 2005 | ||||
| Taxable income | Tax | |||
| Over | But not over | Tax | % | On amount over |
| $0 | $7,300 | $0.00 | 10 | $0 |
| $7,300 | $29,700 | $730.00 | 15 | $7,300 |
| $29,700 | $59,975 | $4,090.00 | 25 | $29,700 |
| $59,975 | $91,400 | $11,658.75 | 28 | $59,975 |
| $91,400 | $163,225 | $20,457.75 | 33 | $91,400 |
| $163,225 | - - - - | $44,160.00 | 35 | $163,225 |
| Heads Of Households - 2005 | ||||
| Taxable income | Tax | |||
| Over | But not over | Tax | % | On amount over |
| $0 | $10,450 | $0.00 | 10 | $0 |
| $10,450 | $39,800 | $1,045.00 | 15 | $10,450 |
| $39,800 | $102,800 | $5,447.50 | 25 | $39,800 |
| $102,800 | $166,450 | $21,197.50 | 28 | $102,800 |
| $166,450 | $326,450 | $39,019.50 | 33 | $166,450 |
| $326,450 | - - - - | $91,819.50 | 35 | $326,450 |
| Estates And Trusts - 2005 | ||||
| Taxable income | Tax | |||
| Over | But not over | Tax | % | On amount over |
| $0 | $2,000 | - - - - | 15 | $0 |
| $2,000 | $4,700 | $300.00 | 25 | $2,000 |
| $4,700 | $7,150 | $975.00 | 28 | $4,700 |
| $7,150 | $9,750 | $1,661.00 | 33 | $7,150 |
| $9,750 | - - - - | $2,519.00 | 35 | $9,750 |
Long-Term Capital Gains and Qualifying Dividends - 2005
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