2008 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure you tax. Instead, see the instructions for line 44 that begin on page 36.

Schedule X--Use if your filing status is Single.

If your taxable income is: Over--But not over--The tax is:
$0$8,02510% of the amount over $0
8,02532,550$802.50 plus 15% of the amount over 8,025
32,55078,8504,481.25 plus 25% of the amount over 32,550
78,850164,55016,056.25 plus 28% of the amount over 78,850
164,550357,70040,052.25 plus 33% of the amount over 164,550
357,700no limit103,791.75 plus 35% of the amount over 357,700
Schedule Y-1--Use if your filing status is Married filing jointly or Qualifying widow(er).
If your taxable income is: Over--But not over--The tax is:
$016,05010% of the amount over $0
16,05065,100$1,605.00 plus 15% of the amount over 16,050
65,100131,4508,962.50 plus 25% of the amount over 65,100
131,450200,30025,550.00 plus 28% of the amount over 131,450
200,300357,70044,828.00 plus 33% of the amount over 200,300
357,700no limit96,770.00 plus 35% of the amount over 357,700

Schedule Y-2--Use if your filing status is Married filing separately.

If your taxable income is: Over--But not over--The tax is:
$08,02510% of the amount over $0
8,02532,550$802.50 plus 15% of the amount over 8,025
32,55065,7254,481.25 plus 25% of the amount over 32,550
65,725100,15012,775.00plus 28% of the amount over 65,725
100,150178,85022,414.00plus 33% of the amount over 100,150
174,850no limit48,385.00 plus 35% of the amount over 178,850

Schedule Z--Use if your filing status is Head of household.

If your taxable income is: Over--But not over--The tax is:
$011,45010% of the amount over $0
11,45043,650$1,145.00 plus 15% of the amount over 11,450
43,650112,6505,975.00 plus 25% of the amount over 43,650
112,650182,40023,225.00 plus 28% of the amount over 112,650
182,400357,70042,755.00 plus 33% of the amount over 182,400
357,700no limit100,604.00 plus 35% of the amount over 357,700

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