AppendixA - Appendix A TAX RATE SCHEDULES AND TABLES (The...

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Appendix A TAX RATE SCHEDULES AND TABLES (The 2010 Tax Tables and 2010 Sales Tax Tables can be accessed at the IRS website: [ http://www.irs.gov ] when released.) 2009 Income Tax Rate Schedules A-2 2010 Income Tax Rate Schedules A-2 2009 Tax Tables A-3 2009 Sales Tax Tables A-15 A-1
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2009 Tax Rate Schedules Single—Schedule X Head of household—Schedule Z If taxable income is: Over But not over The tax is: of the amount over If taxable income is: Over But not over The tax is: of the amount over $ 0 $ 8,350 ....... . 10% $ 0 $ 0 $ 11,950 10% $ 0 8,350 33,950 $ 835.00 + 15% 8,350 11,950 45,500 $ 1,195.00 + 15% 11,950 33,950 82,250 4,675.00 + 25% 33,950 45,500 117,450 6,227.50 + 25% 45,500 82,250 171,550 16,750.00 + 28% 82,250 117,450 190,200 24,215.00 + 28% 117,450 171,550 372,950 41,754.00 + 33% 171,550 190,200 372,950 44,585.00 + 33% 190,200 372,950 ....... 108,216.00 + 35% 372,950 372,950 104,892.50 + 35% 372,950 Married filing jointly or Qualifying widow(er)—Schedule Y–1 Married filing separately—Schedule Y–2 If taxable income is: Over But not over The tax is: of the amount over If taxable income is: Over But not over The tax is: of the amount over $ 0 $ 16,700 10% $ 0 $ 0 $ 8,350 10% $ 0 16,700 67,900 $ 1,670.00 + 15% 16,700 8,350 33,950 $ 835.00 + 15% 8,350 67,900 137,050 9,350.00 + 25% 67,900 33,950 68,525 4,675.00 + 25% 33,950 137,050 208,850 26,637.50 + 28% 137,050 68,525 104,425 13,318.75 + 28% 68,525 208,850 372,950 46,741.50 + 33% 208,850 104,425 186,475 23,370.75 + 33% 104,425 372,950 100,894.50 + 35% 372,950 186,475 50,447.25 + 35% 186,475 2010 Tax Rate Schedules Single—Schedule X Head of household—Schedule Z If taxable income is: Over But not over The tax is: of the amount over If taxable income is: Over But not over The tax is: of the amount over $ 0 $ 8,375 10% $ 0 $ 0 $ 11,950 10% $ 0 8,375 34,000 $ 837.50 + 15% 8,375 11,950 45,550 $ 1,195.00 + 15% 11,950 34,000 82,400 4,681.25 + 25% 34,000 45,550 117,650 6,235.00 + 25% 45,550 82,400 171,850 16,781.25 + 28% 82,400 117,650 190,550 24,260.00 + 28% 117,650 171,850 373,650 41,827.25 + 33% 171,850 190,550 373,650 44,672.00 + 33% 190,550 373,650 108,421.25 + 35% 373,650 373,650 105,095.00 + 35% 373,650 Married filing jointly or Qualifying widow(er)—Schedule Y–1 Married filing separately—Schedule Y–2 If taxable income is: Over But not over The tax is: of the amount over If taxable income is: Over But not over The tax is: of the amount over $ 0 $ 16,750 10% $ 0 $ 0 $ 8,375 10% $ 0 16,750 68,000 $ 1,675.00 + 15% 16,750 8,375 34,000 $ 837.50 + 15% 8,375 68,000 137,300 9,362.50 + 25% 68,000 34,000 68,650 4,681.25 + 25% 34,000 137,300 209,250 26,687.50 + 28% 137,300 68,650 104,625 13,343.75 + 28% 68,650 209,250 373,650 46,833.50 + 33% 209,250 104,625 186,825 23,416.75 + 33% 104,625 373,650 101,085.50 + 35% 373,650 186,825 50,542.75 + 35% 186,825 A-2 Appendix A Tax Rate Schedules and Tables www.cengage.com/taxation/swft
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* This column must also be used by a qualifying widow(er). (Continued on next page) See the instructions for line 44 that begin on page 37 to see if you must use the Tax Table 2009 below to figure your tax. CAUTION ! Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they Tax Table 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 $2,964. This is the tax amount they should enter on Form 1040, line 44. At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— 25,200 25,250 25,300 25,350 3,366 3,374 3,381 3,389 Sample Table 25,250 25,300 25,350 25,400 2,949 2,956 2,964 2,971 3,366 3,374 3,381 3,389 3,186 3,194 3,201 3,209 If line 43 If line 43 If line 43 (taxable And you are— (taxable And you are— (taxable And you are— income) is— income) is— income) is— At But Single Married Married Head At But Single Married Married Head At But Single Married Married Head least less filing filing of a least less filing filing of a least less filing filing of a than jointly sepa- house- than jointly sepa- house- than jointly sepa- house- * rately hold * rately hold * rately hold Your tax is— Your tax is— Your tax is— 05 0000 1,300 1,325 131 131 131
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This note was uploaded on 10/12/2011 for the course ACCT 367 taught by Professor Vito during the Fall '10 term at CUNY Queens.

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AppendixA - Appendix A TAX RATE SCHEDULES AND TABLES (The...

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