Table of Contents
- General Information
- Introduction
- How To Avoid Common Mistakes
- What Are Your Rights as a Taxpayer?
- Innocent Spouse Relief
- Income Tax Withholding and Estimated Tax Payments for 2008
- Do Both the Name and SSN on Your Tax Forms Agree With Your Social Security Card?
- Secure Your Tax Records from Identity Theft
- How Do You Make a Gift To Reduce Debt Held By the Public?
- How Long Should Records Be Kept?
- Amended Return
- Need a Copy of Your Tax Return?
- Death of a Taxpayer
- Past Due Returns
- Other Ways To Get Help
- Interest and Penalties
- Refund Information
- What Is TeleTax?
- TeleTax Topics
- IRS Help Available
- IRS Procedures
- Collection
- Alternative Filing Methods
- General Information
- Filing Requirements, Filing Status, and Exemptions
- Types of Income
- Adjustments to Income
- Itemized Deductions
- Tax Computation
- Tax Credits
- IRS Notices
- Basis of Assets, Depreciation, and Sale of Assets
- Employer Tax Information
- Magnetic Media Filers—1099 Series and Related Information Returns
- Tax Information for Aliens and U.S. Citizens Living Abroad
- Tax Information for Residents of Puerto Rico (in Spanish only)
- Calling the IRS
- Quick and Easy Access to Tax Help and Tax Products
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Order Blank for Forms and Publications
- Major Categories of Federal Income and Outlays for Fiscal Year 2006
|
2007
Tax Table |
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See the instructions for line 44 that begin on page 33 to see if you must use the Tax Table below to figure your tax. |
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| Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $3,016. This is the tax amount they should enter on Form 1040, line 44. | |||
|
If line 43
(taxable income) is— |
And you are— | ||||
|---|---|---|---|---|---|
|
At
least |
But
less than |
Single |
Married filing jointly
* |
Married filing sepa- rately | Head of a house- hold |
| Your tax is— | |||||
| 0 | 5 | 0 | 0 | 0 | 0 |
| 5 | 15 | 1 | 1 | 1 | 1 |
| 15 | 25 | 2 | 2 | 2 | 2 |
| 25 | 50 | 4 | 4 | 4 | 4 |
| 50 | 75 | 6 | 6 | 6 | 6 |
| 75 | 100 | 9 | 9 | 9 | 9 |
| 100 | 125 | 11 | 11 | 11 | 11 |
| 125 | 150 | 14 | 14 | 14 | 14 |
| 150 | 175 | 16 | 16 | 16 | 16 |
| 175 | 200 | 19 | 19 | 19 | 19 |
| 200 | 225 | 21 | 21 | 21 | 21 |
| 225 | 250 | 24 | 24 | 24 | 24 |
| 250 | 275 | 26 | 26 | 26 | 26 |
| 275 | 300 | 29 | 29 | 29 | 29 |
| 300 | 325 | 31 | 31 | 31 | 31 |
| 325 | 350 | 34 | 34 | 34 | 34 |
| 350 | 375 | 36 | 36 | 36 | 36 |
| 375 | 400 | 39 | 39 | 39 | 39 |
| 400 | 425 | 41 | 41 | 41 | 41 |
| 425 | 450 | 44 | 44 | 44 | 44 |
| 450 | 475 | 46 | 46 | 46 | 46 |
| 475 | 500 | 49 | 49 | 49 | 49 |
| 500 | 525 | 51 | 51 | 51 | 51 |
| 525 | 550 | 54 | 54 | 54 | 54 |
| 550 | 575 | 56 | 56 | 56 | 56 |
| 575 | 600 | 59 | 59 | 59 | 59 |
| 600 | 625 | 61 | 61 | 61 | 61 |
| 625 | 650 | 64 | 64 | 64 | 64 |
| 650 | 675 | 66 | 66 | 66 | 66 |
| 675 | 700 | 69 | 69 | 69 | 69 |
| 700 | 725 | 71 | 71 | 71 | 71 |
| 725 | 750 | 74 | 74 | 74 | 74 |
| 750 | 775 | 76 | 76 | 76 | 76 |
| 775 | 800 | 79 | 79 | 79 | 79 |
| 800 | 825 | 81 | 81 | 81 | 81 |
| 825 | 850 | 84 | 84 | 84 | 84 |
| 850 | 875 | 86 | 86 | 86 | 86 |
| 875 | 900 | 89 | 89 | 89 | 89 |
| 900 | 925 | 91 | 91 | 91 | 91 |
| 925 | 950 | 94 | 94 | 94 | 94 |
| 950 | 975 | 96 | 96 | 96 | 96 |
| 975 | 1,000 | 99 | 99 | 99 | 99 |
| 1,000 | |||||
| 1,000 | 1,025 | 101 | 101 | 101 | 101 |
| 1,025 | 1,050 | 104 | 104 | 104 | 104 |
| 1,050 | 1,075 | 106 | 106 | 106 | 106 |
| 1,075 | 1,100 | 109 | 109 | 109 | 109 |
| 1,100 | 1,125 | 111 | 111 | 111 | 111 |
| 1,125 | 1,150 | 114 | 114 | 114 | 114 |
| 1,150 | 1,175 | 116 | 116 | 116 | 116 |
| 1,175 | 1,200 | 119 | 119 | 119 | 119 |
| 1,200 | 1,225 | 121 | 121 | 121 | 121 |
| 1,225 | 1,250 | 124 | 124 | 124 | 124 |
| 1,250 | 1,275 | 126 | 126 | 126 | 126 |
| 1,275 | 1,300 | 129 | 129 | 129 |
129
|
| 1,300 | 1,325 | 131 | 131 | 131 | 131 |
| 1,325 | 1,350 | 134 | 134 | 134 | 134 |
| 1,350 | 1,375 | 136 | 136 | 136 | 136 |
| 1,375 | 1,400 | 139 | 139 | 139 | 139 |
| 1,400 | 1,425 | 141 | 141 | 141 | 141 |
| 1,425 | 1,450 | 144 | 144 | 144 | 144 |
| 1,450 | 1,475 | 146 | 146 | 146 | 146 |
| 1,475 | 1,500 | 149 | 149 | 149 | 149 |
| 1,500 | 1,525 | 151 | 151 | 151 | 151 |
| 1,525 | 1,550 | 154 | 154 | 154 | 154 |
| 1,550 | 1,575 | 156 | 156 | 156 | 156 |
| 1,575 | 1,600 | 159 | 159 | 159 | 159 |
| 1,600 | 1,625 | 161 | 161 | 161 | 161 |
| 1,625 | 1,650 | 164 | 164 | 164 | 164 |
| 1,650 | 1,675 | 166 | 166 | 166 | 166 |
| 1,675 | 1,700 | 169 | 169 | 169 | 169 |
| 1,700 | 1,725 | 171 | 171 | 171 | 171 |
| 1,725 | 1,750 | 174 | 174 | 174 | 174 |
| 1,750 | 1,775 | 176 | 176 | 176 | 176 |
| 1,775 | 1,800 | 179 | 179 | 179 | 179 |
| 1,800 | 1,825 | 181 | 181 | 181 | 181 |
| 1,825 | 1,850 | 184 | 184 | 184 | 184 |
| 1,850 | 1,875 | 186 | 186 | 186 | 186 |
| 1,875 | 1,900 | 189 | 189 | 189 | 189 |
| 1,900 | 1,925 | 191 | 191 | 191 | 191 |
| 1,925 | 1,950 | 194 | 194 | 194 | 194 |
| 1,950 | 1,975 | 196 | 196 | 196 | 196 |
| 1,975 | 2,000 | 199 | 199 | 199 | 199 |
| 2,000 | |||||
| 2,000 | 2,025 | 201 | 201 | 201 | 201 |
| 2,025 | 2,050 | 204 | 204 | 204 | 204 |
| 2,050 | 2,075 | 206 | 206 | 206 | 206 |
| 2,075 | 2,100 | 209 | 209 | 209 | 209 |
| 2,100 | 2,125 | 211 | 211 | 211 | 211 |
| 2,125 | 2,150 | ||||









