Publicación 579(SP) (2007), Cómo Preparar la Declaración de Impuesto Federal

IRS Resources

Publicación 579(SP) - Additional Material

Tabla de contenidos

Derechos del Contribuyente
Cómo Obtener Ayuda con los Impuestos
- Junta de Defensa del Contribuyente (Taxpayer Advocacy Panel, conocido por sus siglas en inglés, (TAP).
- Centros de Asistencia Tributaria para Contribuyentes de Bajos Recursos (conocidos por sus siglas en inglés, (LITC)).

Tabla del Impuesto para el año 2007
Para personas con ingresos tributables inferiores a $100,000
Ejemplo. Los Rodríguez presentan una declaración conjunta. Su ingreso tributable en la línea 27 del Formulario 1040A es $25,300. Primero buscan la Línea del ingreso $25,300-25,350, y luego la columna para casados que presentan la declaración conjunta y la leen de arriba hacia abajo. La cantidad que aparece donde la línea del ingreso y la columna del estado civil se encuentran es $3,016. Esta es la cantidad de impuesto que ellos tienen que anotar en la línea 28 del Formulario 1040A.

Si la línea 27 de la Forma 1040A es:		Y usted es:
Al menos	Pero menos de	Soltero	Casado que pre- senta de- claración conjunta *	Casado que pre- senta de- claración separada	Cabeza de familia
		Su impuesto es:
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	214	214	214	214
2,150	2,175	216	216	216	216
2,175	2,200	219	219	219	219
2,200	2,225	221	221	221	221
2,225	2,250	224	224	224	224
2,250	2,275	226	226	226	226
2,275	2,300	229	229	229	229
2,300	2,325	231	231	231	231
2,325	2,350	234	234	234	234
2,350	2,375	236	236	236	236
2,375	2,400	239	239	239	239
2,400	2,425	241	241	241	241
2,425	2,450	244	244	244	244
2,450	2,475	246	246	246	246
2,475	2,500	249	249	249	249
2,500	2,525	251	251	251	251
2,525	2,550	254	254	254	254
2,550	2,575	256	256	256	256
2,575	2,600	259	259	259	259
2,600	2,625	261	261	261	261
2,625	2,650	264	264	264	264
2,650	2,675	266	266	266	266
2,675	2,700	269	269	269	269
2,700	2,725	271	271	271	271
2,725	2,750	274	274	274	274
2,750	2,775	276	276	276	276
2,775	2,800	279	279	279	279
2,800	2,825	281	281	281	281
2,825	2,850	284	284	284	284
2,850	2,875	286	286	286	286
2,875	2,900	289	289	289	289
2,900	2,925	291	291	291	291
2,925	2,950	294	294	294	294
2,950	2,975	296	296	296	296
2,975	3,000	299	299	299	299
3,000
3,000	3,050	303	303	303	303
3,050	3,100	308	308	308	308
3,100	3,150	313	313	313	313
3,150	3,200	318	318	318	318
3,200	3,250	323	323	323	323
3,250	3,300	328	328	328	328
3,300	3,350	333	333	333	333
3,350	3,400	338	338	338	338
3,400	3,450	343	343	343	343
3,450	3,500	348	348	348	348
3,500	3,550	353	353	353	353
3,550	3,600	358	358	358	358
3,600	3,650	363	363	363	363
3,650	3,700	368	368	368	368
3,700	3,750	373	373	373	373
3,750	3,800	378	378	378	378
3,800	3,850	383	383	383	383
3,850	3,900	388	388	388	388
3,900	3,950	393	393	393	393
3,950	4,000	398	398	398	398
4,000
4,000	4,050	403	403	403	403
4,050	4,100	408	408	408	408
4,100	4,150	413	413	413	413
4,150	4,200	418	418	418	418
4,200	4,250	423	423	423	423
4,250	4,300	428	428	428	428
4,300	4,350	433	433	433	433
4,350	4,400	438	438	438	438
4,400	4,450	443	443	443	443
4,450	4,500	448	448	448	448
4,500	4,550	453	453	453	453
4,550	4,600	458	458	458	458
4,600	4,650	463	463	463	463
4,650	4,700	468	468	468	468
4,700	4,750	473	473	473	473
4,750	4,800	478	478	478	478
4,800	4,850	483	483	483	483
4,850	4,900	488	488	488	488
4,900	4,950	493	493	493	493
4,950	5,000	498	498	498	498
5,000
5,000	5,050	503	503	503	503
5,050	5,100	508	508	508	508
5,100	5,150	513	513	513	513
5,150	5,200	518	518	518	518
5,200	5,250	523	523	523	523
5,250	5,300	528	528	528	528
5,300	5,350	533	533	533	533
5,350	5,400	538	538	538	538
5,400	5,450	543	543	543	543
5,450	5,500	548	548	548	548
5,500	5,550	553	553	553	553
5,550	5,600	558	558	558	558
5,600	5,650	563	563	563	563
5,650	5,700	568	568	568	568
5,700	5,750	573	573	573	573
5,750	5,800	578	578	578	578
5,800	5,850	583	583	583	583
5,850	5,900	588	588	588	588
5,900	5,950	593	593	593	593
5,950	6,000	598	598	598	598
6,000
6,000	6,050	603	603	603	603
6,050	6,100	608	608	608	608
6,100	6,150	613	613	613	613
6,150	6,200	618	618	618	618
6,200	6,250	623	623	623	623
6,250	6,300	628	628	628	628
6,300	6,350	633	633	633	633
6,350	6,400	638	638	638	638
6,400	6,450	643	643	643	643
6,450	6,500	648	648	648	648
6,500	6,550	653	653	653	653
6,550	6,600	658	658	658	658
6,600	6,650	663	663	663	663
6,650	6,700	668	668	668	668
6,700	6,750	673	673	673	673
6,750	6,800	678	678	678	678
6,800	6,850	683	683	683	683
6,850	6,900	688	688	688	688
6,900	6,950	693	693	693	693
6,950	7,000	698	698	698	698
7,000
7,000	7,050	703	703	703	703
7,050	7,100	708	708	708	708
7,100	7,150	713	713	713	713
7,150	7,200	718	718	718	718
7,200	7,250	723	723	723	723
7,250	7,300	728	728	728	728
7,300	7,350	733	733	733	733
7,350	7,400	738	738	738	738
7,400	7,450	743	743	743	743
7,450	7,500	748	748	748	748
7,500	7,550	753	753	753	753
7,550	7,600	758	758	758	758
7,600	7,650	763	763	763	763
7,650	7,700	768	768	768	768
7,700	7,750	773	773	773	773
7,750	7,800	778	778	778	778
7,800	7,850	783	783	783	783
7,850	7,900	790	788	790	788
7,900	7,950	798	793	798	793
7,950	8,000	805	798	805	798
8,000
8,000	8,050	813	803	813	803
8,050	8,100	820	808	820	808
8,100	8,150	828	813	828	813
8,150	8,200	835	818	835	818
8,200	8,250	843	823	843	823
8,250	8,300	850	828	850	828
8,300	8,350	858	833	858	833
8,350	8,400	865	838	865	838
8,400	8,450	873	843	873	843
8,450	8,500	880	848	880	848
8,500	8,550	888	853	888	853
8,550	8,600	895	858	895	858
8,600	8,650	903	863	903	863
8,650	8,700	910	868	910	868
8,700	8,750	918	873	918	873
8,750	8,800	925	878	925	878
8,800	8,850	933	883	933	883
8,850	8,900	940	888	940	888
8,900	8,950	948	893	948	893
8,950	9,000	955	898	955	898
9,000
9,000	9,050	963	903	963	903
9,050	9,100	970	908	970	908
9,100	9,150	978	913	978	913
9,150	9,200	985	918	985	918
9,200	9,250	993	923	993	923
9,250	9,300	1,000	928	1,000	928
9,300	9,350	1,008	933	1,008	933
9,350	9,400	1,015	938	1,015	938
9,400	9,450	1,023	943	1,023	943
9,450	9,500	1,030	948	1,030	948
9,500	9,550	1,038	953	1,038	953
9,550	9,600	1,045	958	1,045	958
9,600	9,650	1,053	963	1,053	963
9,650	9,700	1,060	968	1,060	968
9,700	9,750	1,068	973	1,068	973
9,750	9,800	1,075	978	1,075	978
9,800	9,850	1,083	983	1,083	983
9,850	9,900	1,090	988	1,090	988
9,900	9,950	1,098	993	1,098	993
9,950	10,000	1,105	998	1,105	998
10,000
10,000	10,050	1,113	1,003	1,113	1,003
10,050	10,100	1,120	1,008	1,120	1,008
10,100	10,150	1,128	1,013	1,128	1,013
10,150	10,200	1,135	1,018	1,135	1,018
10,200	10,250	1,143	1,023	1,143	1,023
10,250	10,300	1,150	1,028	1,150	1,028
10,300	10,350	1,158	1,033	1,158	1,033
10,350	10,400	1,165	1,038	1,165	1,038
10,400	10,450	1,173	1,043	1,173	1,043
10,450	10,500	1,180	1,048	1,180	1,048
10,500	10,550	1,188	1,053	1,188	1,053
10,550	10,600	1,195	1,058	1,195	1,058
10,600	10,650	1,203	1,063	1,203	1,063
10,650	10,700	1,210	1,068	1,210	1,068
10,700	10,750	1,218	1,073	1,218	1,073
10,750	10,800	1,225	1,078	1,225	1,078
10,800	10,850	1,233	1,083	1,233	1,083
10,850	10,900	1,240	1,088	1,240	1,088
10,900	10,950	1,248	1,093	1,248	1,093
10,950	11,000	1,255	1,098	1,255	1,098
11,000
11,000	11,050	1,263	1,103	1,263	1,103
11,050	11,100	1,270	1,108	1,270	1,108
11,100	11,150	1,278	1,113	1,278	1,113
11,150	11,200	1,285	1,118	1,285	1,118
11,200	11,250	1,293	1,123	1,293	1,124
11,250	11,300	1,300	1,128	1,300	1,131
11,300	11,350	1,308	1,133	1,308	1,139
11,350	11,400	1,315	1,138	1,315	1,146
11,400	11,450	1,323	1,143	1,323	1,154
11,450	11,500	1,330	1,148	1,330	1,161
11,500	11,550	1,338	1,153	1,338	1,169
11,550	11,600	1,345	1,158	1,345	1,176
11,600	11,650	1,353	1,163	1,353	1,184
11,650	11,700	1,360	1,168	1,360	1,191
11,700	11,750	1,368	1,173	1,368	1,199
11,750	11,800	1,375	1,178	1,375	1,206
11,800	11,850	1,383	1,183	1,383	1,214
11,850	11,900	1,390	1,188	1,390	1,221
11,900	11,950	1,398	1,193	1,398	1,229
11,950	12,000	1,405	1,198	1,405	1,236
12,000
12,000	12,050	1,413	1,203	1,413	1,244
12,050	12,100	1,420	1,208	1,420	1,251
12,100	12,150	1,428	1,213	1,428	1,259
12,150	12,200	1,435	1,218	1,435	1,266
12,200	12,250	1,443	1,223	1,443	1,274
12,250	12,300	1,450	1,228	1,450	1,281
12,300	12,350	1,458	1,233	1,458	1,289
12,350	12,400	1,465	1,238	1,465	1,296
12,400	12,450	1,473	1,243	1,473	1,304
12,450	12,500	1,480	1,248	1,480	1,311
12,500	12,550	1,488	1,253	1,488	1,319
12,550	12,600	1,495	1,258	1,495	1,326
12,600	12,650	1,503	1,263	1,503	1,334
12,650	12,700	1,510	1,268	1,510	1,341
12,700	12,750	1,518	1,273	1,518	1,349
12,750	12,800	1,525	1,278	1,525	1,356
12,800	12,850	1,533	1,283	1,533	1,364
12,850	12,900	1,540	1,288	1,540	1,371
12,900	12,950	1,548	1,293	1,548	1,379
12,950	13,000	1,555	1,298	1,555	1,386
13,000
13,000	13,050	1,563	1,303	1,563	1,394
13,050	13,100	1,570	1,308	1,570	1,401
13,100	13,150	1,578	1,313	1,578	1,409
13,150	13,200	1,585	1,318	1,585	1,416
13,200	13,250	1,593	1,323	1,593	1,424
13,250	13,300	1,600	1,328	1,600	1,431
13,300	13,350	1,608	1,333	1,608	1,439
13,350	13,400	1,615	1,338	1,615	1,446
13,400	13,450	1,623	1,343	1,623	1,454
13,450	13,500	1,630	1,348	1,630	1,461
13,500	13,550	1,638	1,353	1,638	1,469
13,550	13,600	1,645	1,358	1,645	1,476
13,600	13,650	1,653	1,363	1,653	1,484
13,650	13,700	1,660	1,368	1,660	1,491
13,700	13,750	1,668	1,373	1,668	1,499
13,750	13,800	1,675	1,378	1,675	1,506
13,800	13,850	1,683	1,383	1,683	1,514
13,850	13,900	1,690	1,388	1,690	1,521
13,900	13,950	1,698	1,393	1,698	1,529
13,950	14,000	1,705	1,398	1,705	1,536
14,000
14,000	14,050	1,713	1,403	1,713	1,544
14,050	14,100	1,720	1,408	1,720	1,551
14,100	14,150	1,728	1,413	1,728	1,559
14,150	14,200	1,735	1,418	1,735	1,566
14,200	14,250	1,743	1,423	1,743	1,574
14,250	14,300	1,750	1,428	1,750	1,581
14,300	14,350	1,758	1,433	1,758	1,589
14,350	14,400	1,765	1,438	1,765	1,596
14,400	14,450	1,773	1,443	1,773	1,604
14,450	14,500	1,780	1,448	1,780	1,611
14,500	14,550	1,788	1,453	1,788	1,619
14,550	14,600	1,795	1,458	1,795	1,626
14,600	14,650	1,803	1,463	1,803	1,634
14,650	14,700	1,810	1,468	1,810	1,641
14,700	14,750	1,818	1,473	1,818	1,649
14,750	14,800	1,825	1,478	1,825	1,656
14,800	14,850	1,833	1,483	1,833	1,664
14,850	14,900	1,840	1,488	1,840	1,671
14,900	14,950	1,848	1,493	1,848	1,679
14,950	15,000	1,855	1,498	1,855	1,686
15,000
15,000	15,050	1,863	1,503	1,863	1,694
15,050	15,100	1,870	1,508	1,870	1,701
15,100	15,150	1,878	1,513	1,878	1,709
15,150	15,200	1,885	1,518	1,885	1,716
15,200	15,250	1,893	1,523	1,893	1,724
15,250	15,300	1,900	1,528	1,900	1,731
15,300	15,350	1,908	1,533	1,908	1,739
15,350	15,400	1,915	1,538	1,915	1,746
15,400	15,450	1,923	1,543	1,923	1,754
15,450	15,500	1,930	1,548	1,930	1,761
15,500	15,550	1,938	1,553	1,938	1,769
15,550	15,600	1,945	1,558	1,945	1,776
15,600	15,650	1,953	1,563	1,953	1,784
15,650	15,700	1,960	1,569	1,960	1,791
15,700	15,750	1,968	1,576	1,968	1,799
15,750	15,800	1,975	1,584	1,975	1,806
15,800	15,850	1,983	1,591	1,983	1,814
15,850	15,900	1,990	1,599	1,990	1,821
15,900	15,950	1,998	1,606	1,998	1,829
15,950	16,000	2,005	1,614	2,005	1,836
16,000
16,000	16,050	2,013	1,621	2,013	1,844
16,050	16,100	2,020	1,629	2,020	1,851
16,100	16,150	2,028	1,636	2,028	1,859
16,150	16,200	2,035	1,644	2,035	1,866
16,200	16,250	2,043	1,651	2,043	1,874
16,250	16,300	2,050	1,659	2,050	1,881
16,300	16,350	2,058	1,666	2,058	1,889
16,350	16,400	2,065	1,674	2,065	1,896
16,400	16,450	2,073	1,681	2,073	1,904
16,450	16,500	2,080	1,689	2,080	1,911
16,500	16,550	2,088	1,696	2,088	1,919
16,550	16,600	2,095	1,704	2,095	1,926
16,600	16,650	2,103	1,711	2,103	1,934
16,650	16,700	2,110	1,719	2,110	1,941
16,700	16,750	2,118	1,726	2,118	1,949
16,750	16,800	2,125	1,734	2,125	1,956
16,800	16,850	2,133	1,741	2,133	1,964
16,850	16,900	2,140	1,749	2,140	1,971
16,900	16,950	2,148	1,756	2,148	1,979
16,950	17,000	2,155	1,764	2,155	1,986
17,000
17,000