Tax Tables
The following tables (2008 rates) show the different ways to file, the breakdown of the marginal rate based on your taxable income (ordinary income), and the bracket width. The bracket width shows the maximum increase in ordinary income needed to go from one bracket to the next highest.
| Single Taxpayer | Married Filing Jointly and Surviving Spouse | ||||
| Taxable Income($) | Bracket Width($) | Marginal Rate (%) | Taxable Income($) | Bracket Width($) | Marginal Rate (%) |
| 0 - 7,825 | 7,825 | 10.0 | 0 - 15,650 | 15,650 | 10.0 |
| 7,825 - 31,850 | 24,025 | 15.0 | 15,650 - 63,700 | 48,050 | 15.0 |
| 31,850 - 77,100 | 45,250 | 25.0 | 63,700 - 128,500 | 64,800 | 25.0 |
| 77,100 - 160,850 | 83,750 | 28.0 | 128,500 - 195,850 | 67,350 | 28.0 |
| 160,850 - 349,700 | 188,850 | 33.0 | 195,850 - 349,700 | 153,850 | 33.0 |
| Over 349,700 | unlimited | 35.0 | Over 349,700 | unlimited | 35.0 |
| Married Filing Separately | Head of Household | ||||
| Taxable Income($) | Bracket Width($) | Marginal Rate (%) | Taxable Income($) | Bracket Width($) | Marginal Rate (%) |
| 0 - 7,825 | 7,825 | 10.0 | 0 - 11,200 | 11,200 | 10.0 |
| 7,825 - 31,850 | 24,025 | 15.0 | 11,200 - 42,650 | 31,450 | 15.0 |
| 31,850 - 64,250 | 32,400 | 25.0 | 42,650 - 110,100 | 67,450 | 25.0 |
| 64,250 - 97,925 | 33,675 | 28.0 | 110,100 - 178,350 | 68,250 | 28.0 |
| 97,925 - 174,850 | 76,925 | 33.0 | 178,350 - 349,700 | 171,350 | 33.0 |
| Over 174,850 | unlimited | 35.0 | Over 349,700 | unlimited | 35.0 |
| Estates and Non-Grantor Trusts | ||
| Taxable Income($) | Bracket Width($) | Marginal Rate (%) |
| 0 - 2,150 | 2,150 | 15.0 |
| 2,150 - 5,000 | 2,850 | 25.0 |
| 5,000 - 7,650 | 2,650 | 28.0 |
| 7,650 - 10,450 | 2,800 | 33.0 |
| Over 10,450 | unlimited | 35.0 |