1. TAX TABLES
Use the following tables if your taxable income is less than $100,000.
If your taxable income is $100,000 or more, use the Tax Rate Schedules on page 46.
Example: Mr. and Mrs. Brown are filing a joint return. Their taxable income on line 21, At But Single or Married Filing
Least Less Married Filing Jointly* or
Form 40, or line 44, Form 43, is $25,360. First, they find the $25,350 - $25,400 income Than
Separately Head of
line. Next they find the column for married filing jointly and read down the column. The Household
amount shown where the income line and filing status column meet is $1,439. This is Your tax is —
25,300 25,350 1,655 1,435
the tax amount they must write on line 22, Form 40, or line 45, Form 43.
25,350 25,400 1,658 1,439
25,400 25,450 1,662 1,443
And your filing status is
If line 21, Form 40 If line 21, Form 40
And your filing status is If line 21, Form 40 And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
At Single or Married Filing
But Less At But Less At But Less
Single or Married Filing Single or Married Filing
Least Married Filing Jointly* or Married Filing Jointly* or Married Filing Jointly* or
Than Least Than Least Than
Separately Head of Separately Head of Separately Head of
Household Household Household
$0 $2,00 0 $4,0 00
Y our tax is -- Y our ta x is -- Y our ta x is --
2,0 00 2,050 4,0 00 4,050
0 50 0 0 47 32 129 94
50 100 1 1 2,0 50 2,100 49 33 4,0 50 4,100 132 96
100 150 2 2 2,1 00 2,150 51 34 4,1 00 4,150 134 98
150 200 2,1 50 2,200 4,1 50 4,200
3 3 53 35 137 99
200 250 2,2 00 2,250 4,2 00 4,250
4 4 55 36 139 1 01
250 300 2,2 50 2,300 4,2 50 4,300
4 4 56 36 142 1 03
300 350 2,3 00 2,350 4,3 00 4,350
5 5 58 37 144 1 05
350 400 2,3 50 2,400 4,3 50 4,400
6 6 60 38 147 1 07
400 450 7 7 2,4 00 2,450 62 39 4,4 00 4,450 149 1 08
450 500 8 8 2,4 50 2,500 64 40 4,4 50 4,500 152 1 10
500 550 8 8 2,5 00 2,550 65 40 4,5 00 4,550 154 1 12
550 600 9 9 2,5 50 2,600 67 42 4,5 50 4,600 157 1 14
600 650 2,6 00 2,650 4,6 00 4,650
10 10 69 44 160 1 16
650 700 2,6 50 2,700 4,6 50 4,700
11 11 72 45 162 1 17
700 750 2,7 00 2,750 4,7 00 4,750
12 12 74 47 165 1 19
750 800 2,7 50 2,800 4,7 50 4,800
12 12 76 49 167 1 21
800 850 2,8 00 2,850 4,8 00 4,850
13 13 78 51 170 1 23
850 900 14 14 2,8 50 2,900 80 53 4,8 50 4,900 172 1 25
900 950 15 15 2,9 00 2,950 82 54 4,9 00 4,950 175 1 26
950 1 ,000 2,9 50 3,000 4,9 50 5,000
16 16 84 56 177 1 28
$1,000 $3 ,000 $5 ,000
1,000 1 ,050 3,0 00 3,050 5,0 00 5,050
16 16 86 58 180 1 30
1,050 1 ,100 17 17 3,0 50 3,100 88 60 5,0 50 5,100 183 1 32
1,100 1 ,150 18 18 3,1 00 3,150 90 62 5,1 00 5,150 185 1 34
1,150 1 ,200 3,1 50 3,200 5,1 50 5,200
19 19 92 63 188 1 36
1,200 1 ,250 3,2 00 3,250 5,2 00 5,250
20 20 94 65 192 1 38
1,250 1 ,300 3,2 50 3,300 5,2 50 5,300
20 20 96 67 195 1 40
1,300 1 ,350 3,3 00 3,350 5,3 00 5,350
22 21 98 69 198 1 42
1,350 1 ,400 3,3 50 3,400 5,3 50 5,400
24 22 100 71 201 1 44
1,400 1 ,450 26 23 3,4 00 3,450 102 72 5,4 00 5,450 204 1 46
1,450 1 ,500 28 24 3,4 50 3,500 104 74 5,4 50 5,500 207 1 48
1,500 1 ,550 29 24 3,5 00 3,550 106 76 5,5 00 5,550 210 1 50
1,550 1 ,600 31 25 3,5 50 3,600 108 78 5,5 50 5,600 213 1 52
1,600 1 ,650 3,6 00 3,650 5,6 00 5,650
33 26 110 80 216 1 54
1,650 1 ,700 3,6 50 3,700 5,6 50 5,700
35 27 113 81 219 1 56
1,700 1 ,750 3,7 00 3,750 5,7 00 5,750
37 28 115 83 222 1 58
1,750 1 ,800 3,7 50 3,800 5,7 50 5,800
38 28 117 85 225 1 60
1,800 1 ,850 3,8 00 3,850 5,8 00 5,850
40 29 119 87 228 1 63
1,850 1 ,900 42 30 3,8 50 3,900 121 89 5,8 50 5,900 231 1 65
1,900 1 ,950 44 31 3,9 00 3,950 124 90 5,9 00 5,950 234 1 67
1,950 2 ,000 3,9 50 4,000 5,9 50 6,000
46 32 126 92 237 1 69
*This column must also be used by a qualifying widow(er). Continued on next page
35

2. Tax Tables continued
If line 21, Form 40
If line 21, Form 40 If line 21, Form 40
And your filing status is And your filing status is And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
At But Less Single or Married Filing
Single or Married Filing
At But Less At But Less Single or Married Filing
Least Than Married Filing Jointly* or
Married Filing Jointly* or Married Filing Jointly* or
Least Than Least Than
Separately Head of
Separately Head of Separately Head of
Household
Household Household
$6,000 $9,000 $12,00 0
Y our tax is -- Y our ta x is -- Y our ta x is --
6,000 6,050 9,000 9,0 50 12,00 0 12,050
240 171 450 3 08 670 479
6,050 6,100 243 173 9,050 9,1 00 454 3 10 12,05 0 12,100 674 482
6,100 6,150 246 175 9,100 9,1 50 457 3 13 12,10 0 12,150 678 485
6,150 6,200 9,150 9,2 00 12,15 0 12,200
249 177 461 3 15 682 488
6,200 6,250 9,200 9,2 50 12,20 0 12,250
253 179 464 3 18 685 491
6,250 6,300 9,250 9,3 00 12,25 0 12,300
256 181 468 3 20 689 494
6,300 6,350 9,300 9,3 50 12,30 0 12,350
259 183 471 3 23 693 497
6,350 6,400 9,350 9,4 00 12,35 0 12,400
262 185 475 3 25 696 500
6,400 6,450 265 187 9,400 9,4 50 478 3 28 12,40 0 12,450 700 504
6,450 6,500 269 189 9,450 9,5 00 482 3 31 12,45 0 12,500 704 507
6,500 6,550 272 191 9,500 9,5 50 485 3 33 12,50 0 12,550 707 510
6,550 6,600 276 193 9,550 9,6 00 489 3 36 12,55 0 12,600 711 513
6,600 6,650 9,600 9,6 50 12,60 0 12,650
280 195 493 3 38 715 516
6,650 6,700 9,650 9,7 00 12,65 0 12,700
283 197 497 3 41 719 519
6,700 6,750 9,700 9,7 50 12,70 0 12,750
287 199 500 3 43 722 522
6,750 6,800 9,750 9,8 00 12,75 0 12,800
290 201 504 3 46 726 525
6,800 6,850 9,800 9,8 50 12,80 0 12,850
294 204 508 3 48 730 529
6,850 6,900 297 206 9,850 9,9 00 511 3 51 12,85 0 12,900 733 533
6,900 6,950 301 208 9,900 9,9 50 515 3 54 12,90 0 12,950 737 536
6,950 7,000 9,950 10,00 0 12,95 0 13,000
304 210 519 3 56 741 540
$7,0 00 $10,000 $13 ,000
7,000 7,050 10,000 10,05 0 13,00 0 13,050
308 212 522 3 59 744 543
7,050 7,100 312 214 10,050 10,10 0 526 3 61 13,05 0 13,100 748 547
7,100 7,150 315 216 10,100 10,15 0 530 3 64 13,10 0 13,150 752 550
7,150 7,200 319 218 10,150 10,20 0 534 3 66 13,15 0 13,200 756 554
7,200 7,250 10,200 10,25 0 13,20 0 13,250
322 220 537 3 69 759 557
7,250 7,300 326 222 10,250 10,30 0 541 3 72 13,25 0 13,300 763 561
7,300 7,350 10,300 10,35 0 13,30 0 13,350
329 224 545 3 75 767 564
7,350 7,400 10,350 10,40 0 13,35 0 13,400
333 226 548 3 78 770 568
7,400 7,450 336 228 10,400 10,45 0 552 3 82 13,40 0 13,450 774 572
7,450 7,500 340 230 10,450 10,50 0 556 3 85 13,45 0 13,500 778 575
7,500 7,550 343 232 10,500 10,55 0 559 3 88 13,50 0 13,550 781 579
7,550 7,600 347 234 10,550 10,60 0 563 3 91 13,55 0 13,600 785 582
7,600 7,650 351 236 10,600 10,65 0 567 3 94 13,60 0 13,650 789 586
7,650 7,700 10,650 10,70 0 13,65 0 13,700
354 239 571 3 97 793 589
7,700 7,750 10,700 10,75 0 13,70 0 13,750
358 241 574 4 00 796 593
7,750 7,800 10,750 10,80 0 13,75 0 13,800
361 244 578 4 03 800 596
7,800 7,850 10,800 10,85 0 13,80 0 13,850
365 246 582 4 06 804 600
7,850 7,900 368 249 10,850 10,90 0 585 4 09 13,85 0 13,900 807 604
7,900 7,950 372 252 10,900 10,95 0 589 4 12 13,90 0 13,950 811 607
7,950 8,000 375 254 10,950 11,00 0 593 4 15 13,95 0 14,000 815 611
$8,0 00 $11,000 $14 ,000
8,000 8,050 11,000 11,05 0 14,00 0 14,050
379 257 596 4 18 818 614
8,050 8,100 11,050 11,10 0 14,05 0 14,100
383 259 600 4 21 822 618
8,100 8,150 386 262 11,100 11,15 0 604 4 24 14,10 0 14,150 826 621
8,150 8,200 390 264 11,150 11,20 0 608 4 27 14,15 0 14,200 830 625
8,200 8,250 11,200 11,25 0 14,20 0 14,250
393 267 611 4 30 833 628
8,250 8,300 397 269 11,250 11,30 0 615 4 33 14,25 0 14,300 837 632
8,300 8,350 11,300 11,35 0 14,30 0 14,350
400 272 619 4 36 841 635
8,350 8,400 11,350 11,40 0 14,35 0 14,400
404 274 622 4 39 844 639
8,400 8,450 11,400 11,45 0 14,40 0 14,450
407 277 626 4 43 848 643
8,450 8,500 411 280 11,450 11,50 0 630 4 46 14,45 0 14,500 852 646
8,500 8,550 11,500 11,55 0 14,50 0 14,550
414 282 633 4 49 855 650
8,550 8,600 418 285 11,550 11,60 0 637 4 52 14,55 0 14,600 859 653
8,600 8,650 422 287 11,600 11,65 0 641 4 55 14,60 0 14,650 863 657
8,650 8,700 11,650 11,70 0 14,65 0 14,700
425 290 645 4 58 867 660
8,700 8,750 11,700 11,75 0 14,70 0 14,750
429 292 648 4 61 870 664
8,750 8,800 11,750 11,80 0 14,75 0 14,800
432 295 652 4 64 874 667
8,800 8,850 11,800 11,85 0 14,80 0 14,850
436 297 656 4 67 878 671
8,850 8,900 11,850 11,90 0 14,85 0 14,900
439 300 659 4 70 881 675
8,900 8,950 443 303 11,900 11,95 0 663 4 73 14,90 0 14,950 885 678
8,950 9,000 446 305 11,950 12,00 0 667 4 76 14,95 0 15,000 889 682
*This column must also be used by a qualifying widow(er). Continued on next page
36

3. Tax Tables continued
If line 21, Form 40 If line 21, Form 40 If line 21, Form 40
And your filing status is And your filing status is
And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
Single or Married Filing
At But Less At But Less At But Less
Single or Married Filing Single or Married Filing
Married Filing Jointly* or Married Filing Jointly* or Married Filing Jointly* or
Least Than Least Than Least Than
Separately Head of Separately Head of Separately Head of
Household Household Household
$ 15,000 $18,00 0 $21,000
Y our tax is -- Y our ta x is -- Y our ta x is --
15,000 15 ,050 18,0 00 18,050 21,000 21,050
8 92 68 5 1,114 898 1,336 1,11 7
15,050 15 ,100 8 96 68 9 18,0 50 18,100 1,118 902 21,050 21,100 1,340 1,12 1
15,100 15 ,150 9 00 69 2 18,1 00 18,150 1,122 905 21,100 21,150 1,344 1,12 4
15,150 15 ,200 18,1 50 18,200 21,150 21,200
9 04 69 6 1,126 909 1,348 1,12 8
15,200 15 ,250 18,2 00 18,250 21,200 21,250
9 07 69 9 1,129 912 1,351 1,13 2
15,250 15 ,300 18,2 50 18,300 21,250 21,300
9 11 70 3 1,133 916 1,355 1,13 6
15,300 15 ,350 18,3 00 18,350 21,300 21,350
9 15 70 6 1,137 919 1,359 1,13 9
15,350 15 ,400 18,3 50 18,400 21,350 21,400
9 18 71 0 1,140 923 1,362 1,14 3
15,400 15 ,450 9 22 71 4 18,4 00 18,450 1,144 927 21,400 21,450 1,366 1,14 7
15,450 15 ,500 9 26 71 7 18,4 50 18,500 1,148 930 21,450 21,500 1,370 1,15 0
15,500 15 ,550 9 29 72 1 18,5 00 18,550 1,151 934 21,500 21,550 1,373 1,15 4
15,550 15 ,600 9 33 72 4 18,5 50 18,600 1,155 937 21,550 21,600 1,377 1,15 8
15,600 15 ,650 18,6 00 18,650 21,600 21,650
9 37 72 8 1,159 941 1,381 1,16 1
15,650 15 ,700 18,6 50 18,700 21,650 21,700
9 41 73 1 1,163 944 1,385 1,16 5
15,700 15 ,750 18,7 00 18,750 21,700 21,750
9 44 73 5 1,166 948 1,388 1,16 9
15,750 15 ,800 18,7 50 18,800 21,750 21,800
9 48 73 8 1,170 951 1,392 1,17 3
15,800 15 ,850 18,8 00 18,850 21,800 21,850
9 52 74 2 1,174 955 1,396 1,17 6
15,850 15 ,900 9 55 74 6 18,8 50 18,900 1,177 959 21,850 21,900 1,399 1,18 0
15,900 15 ,950 9 59 74 9 18,9 00 18,950 1,181 962 21,900 21,950 1,403 1,18 4
15,950 16 ,000 18,9 50 19,000 21,950 22,000
9 63 75 3 1,185 966 1,407 1,18 7
$16,000 $19 ,000 $2 2,000
16,000 16 ,050 19,0 00 19,050 22,000 22,050
9 66 75 6 1,188 969 1,410 1,19 1
16,050 16 ,100 9 70 76 0 19,0 50 19,100 1,192 973 22,050 22,100 1,414 1,19 5
16,100 16 ,150 9 74 76 3 19,1 00 19,150 1,196 976 22,100 22,150 1,418 1,19 8
16,150 16 ,200 19,1 50 19,200 22,150 22,200
9 78 76 7 1,200 980 1,422 1,20 2
16,200 16 ,250 19,2 00 19,250 22,200 22,250
9 81 77 0 1,203 984 1,425 1,20 6
16,250 16 ,300 19,2 50 19,300 22,250 22,300
9 85 77 4 1,207 988 1,429 1,21 0
16,300 16 ,350 19,3 00 19,350 22,300 22,350
9 89 77 7 1,211 991 1,433 1,21 3
16,350 16 ,400 19,3 50 19,400 22,350 22,400
9 92 78 1 1,214 995 1,436 1,21 7
16,400 16 ,450 9 96 78 5 19,4 00 19,450 1,218 999 22,400 22,450 1,440 1,22 1
16,450 16 ,500 1,0 00 78 8 19,4 50 19,500 1,222 1,002 22,450 22,500 1,444 1,22 4
16,500 16 ,550 1,0 03 79 2 19,5 00 19,550 1,225 1,006 22,500 22,550 1,447 1,22 8
16,550 16 ,600 1,0 07 79 5 19,5 50 19,600 1,229 1,010 22,550 22,600 1,451 1,23 2
16,600 16 ,650 19,6 00 19,650 22,600 22,650
1,0 11 79 9 1,233 1,013 1,455 1,23 5
16,650 16 ,700 19,6 50 19,700 22,650 22,700
1,0 15 80 2 1,237 1,017 1,459 1,23 9
16,700 16 ,750 19,7 00 19,750 22,700 22,750
1,0 18 80 6 1,240 1,021 1,462 1,24 3
16,750 16 ,800 19,7 50 19,800 22,750 22,800
1,0 22 80 9 1,244 1,025 1,466 1,24 7
16,800 16 ,850 19,8 00 19,850 22,800 22,850
1,0 26 81 3 1,248 1,028 1,470 1,25 0
16,850 16 ,900 1,0 29 81 7 19,8 50 19,900 1,251 1,032 22,850 22,900 1,473 1,25 4
16,900 16 ,950 1,0 33 82 0 19,9 00 19,950 1,255 1,036 22,900 22,950 1,477 1,25 8
16,950 17 ,000 19,9 50 20,000 22,950 23,000
1,0 37 82 4 1,259 1,039 1,481 1,26 1
$17,000 $20 ,000 $2 3,000
17,000 17 ,050 20,0 00 20,050 23,000 23,050
1,0 40 82 7 1,262 1,043 1,484 1,26 5
17,050 17 ,100 1,0 44 83 1 20,0 50 20,100 1,266 1,047 23,050 23,100 1,488 1,26 9
17,100 17 ,150 1,0 48 83 4 20,1 00 20,150 1,270 1,050 23,100 23,150 1,492 1,27 2
17,150 17 ,200 1,0 52 83 8 20,1 50 20,200 1,274 1,054 23,150 23,200 1,496 1,27 6
17,200 17 ,250 20,2 00 20,250 23,200 23,250
1,0 55 84 1 1,277 1,058 1,499 1,28 0
17,250 17 ,300 1,0 59 84 5 20,2 50 20,300 1,281 1,062 23,250 23,300 1,503 1,28 4
17,300 17 ,350 20,3 00 20,350 23,300 23,350
1,0 63 84 8 1,285 1,065 1,507 1,28 7
17,350 17 ,400 20,3 50 20,400 23,350 23,400
1,0 66 85 2 1,288 1,069 1,510 1,29 1
17,400 17 ,450 1,0 70 85 6 20,4 00 20,450 1,292 1,073 23,400 23,450 1,514 1,29 5
17,450 17 ,500 1,0 74 85 9 20,4 50 20,500 1,296 1,076 23,450 23,500 1,518 1,29 8
17,500 17 ,550 1,0 77 86 3 20,5 00 20,550 1,299 1,080 23,500 23,550 1,521 1,30 2
17,550 17 ,600 1,0 81 86 6 20,5 50 20,600 1,303 1,084 23,550 23,600 1,525 1,30 6
17,600 17 ,650 1,0 85 87 0 20,6 00 20,650 1,307 1,087 23,600 23,650 1,529 1,30 9
17,650 17 ,700 20,6 50 20,700 23,650 23,700
1,0 89 87 3 1,311 1,091 1,533 1,31 3
17,700 17 ,750 20,7 00 20,750 23,700 23,750
1,0 92 87 7 1,314 1,095 1,536 1,31 7
17,750 17 ,800 20,7 50 20,800 23,750 23,800
1,0 96 88 0 1,318 1,099 1,540 1,32 1
17,800 17 ,850 20,8 00 20,850 23,800 23,850
1,1 00 88 4 1,322 1,102 1,544 1,32 4
17,850 17 ,900 1,1 03 88 8 20,8 50 20,900 1,325 1,106 23,850 23,900 1,547 1,32 8
17,900 17 ,950 1,1 07 89 1 20,9 00 20,950 1,329 1,110 23,900 23,950 1,551 1,33 2
17,950 18 ,000 1,1 11 89 5 20,9 50 21,000 1,333 1,113 23,950 24,000 1,555 1,33 5
*This column must also be used by a qualifying widow(er). Continued on next page
37

4. Tax Tables continued
If line 21, Form 40 If line 21, Form 40 And your filing status is If line 21, Form 40 And your filing status is
And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
At But Less At But Less At But Less
Single or Married Filing Single or Married Filing Single or Married Filing
Married Filing Jointly* or Married Filing Jointly* or Married Filing Jointly* or
Least Than Least Than Least Than
Separately Head of Separately Head of Separately Head of
Household Household Household
$ 24,000 $27,00 0 $30,000
Y our tax is -- Y our ta x is -- Y our ta x is --
24,000 24 ,050 27,0 00 27,050 30,000 30,050
1,5 58 1,339 1,787 1,561 2,021 1,78 3
24,050 24 ,100 1,5 62 1,343 27,0 50 27,100 1,791 1,565 30,050 30,100 2,025 1,78 7
24,100 24 ,150 1,5 66 1,346 27,1 00 27,150 1,795 1,568 30,100 30,150 2,029 1,79 0
24,150 24 ,200 27,1 50 27,200 30,150 30,200
1,5 70 1,350 1,798 1,572 2,032 1,79 4
24,200 24 ,250 27,2 00 27,250 30,200 30,250
1,5 73 1,354 1,802 1,576 2,036 1,79 8
24,250 24 ,300 27,2 50 27,300 30,250 30,300
1,5 77 1,358 1,806 1,580 2,040 1,80 2
24,300 24 ,350 27,3 00 27,350 30,300 30,350
1,5 81 1,361 1,810 1,583 2,044 1,80 5
24,350 24 ,400 27,3 50 27,400 30,350 30,400
1,5 84 1,365 1,814 1,587 2,048 1,80 9
24,400 24 ,450 1,5 88 1,369 27,4 00 27,450 1,818 1,591 30,400 30,450 2,052 1,81 3
24,450 24 ,500 1,5 92 1,372 27,4 50 27,500 1,822 1,594 30,450 30,500 2,056 1,81 6
24,500 24 ,550 1,5 95 1,376 27,5 00 27,550 1,826 1,598 30,500 30,550 2,060 1,82 0
24,550 24 ,600 1,5 99 1,380 27,5 50 27,600 1,830 1,602 30,550 30,600 2,064 1,82 4
24,600 24 ,650 27,6 00 27,650 30,600 30,650
1,6 03 1,383 1,834 1,605 2,068 1,82 7
24,650 24 ,700 27,6 50 27,700 30,650 30,700
1,6 07 1,387 1,837 1,609 2,071 1,83 1
24,700 24 ,750 27,7 00 27,750 30,700 30,750
1,6 10 1,391 1,841 1,613 2,075 1,83 5
24,750 24 ,800 27,7 50 27,800 30,750 30,800
1,6 14 1,395 1,845 1,617 2,079 1,83 9
24,800 24 ,850 27,8 00 27,850 30,800 30,850
1,6 18 1,398 1,849 1,620 2,083 1,84 2
24,850 24 ,900 1,6 21 1,402 27,8 50 27,900 1,853 1,624 30,850 30,900 2,087 1,84 6
24,900 24 ,950 1,6 25 1,406 27,9 00 27,950 1,857 1,628 30,900 30,950 2,091 1,85 0
24,950 25 ,000 27,9 50 28,000 30,950 31,000
1,6 29 1,409 1,861 1,631 2,095 1,85 3
$25,000 $28 ,000 $3 1,000
25,000 25 ,050 28,0 00 28,050 31,000 31,050
1,6 32 1,413 1,865 1,635 2,099 1,85 7
25,050 25 ,100 1,6 36 1,417 28,0 50 28,100 1,869 1,639 31,050 31,100 2,103 1,86 1
25,100 25 ,150 1,6 40 1,420 28,1 00 28,150 1,873 1,642 31,100 31,150 2,107 1,86 4
25,150 25 ,200 28,1 50 28,200 31,150 31,200
1,6 44 1,424 1,876 1,646 2,110 1,86 8
25,200 25 ,250 28,2 00 28,250 31,200 31,250
1,6 47 1,428 1,880 1,650 2,114 1,87 2
25,250 25 ,300 28,2 50 28,300 31,250 31,300
1,6 51 1,432 1,884 1,654 2,118 1,87 6
25,300 25 ,350 28,3 00 28,350 31,300 31,350
1,6 55 1,435 1,888 1,657 2,122 1,87 9
25,350 25 ,400 28,3 50 28,400 31,350 31,400
1,6 58 1,439 1,892 1,661 2,126 1,88 3
25,400 25 ,450 1,6 62 1,443 28,4 00 28,450 1,896 1,665 31,400 31,450 2,130 1,88 7
25,450 25 ,500 1,6 66 1,446 28,4 50 28,500 1,900 1,668 31,450 31,500 2,134 1,89 0
25,500 25 ,550 1,6 70 1,450 28,5 00 28,550 1,904 1,672 31,500 31,550 2,138 1,89 4
25,550 25 ,600 1,6 74 1,454 28,5 50 28,600 1,908 1,676 31,550 31,600 2,142 1,89 8
25,600 25 ,650 28,6 00 28,650 31,600 31,650
1,6 78 1,457 1,912 1,679 2,146 1,90 1
25,650 25 ,700 28,6 50 28,700 31,650 31,700
1,6 81 1,461 1,915 1,683 2,149 1,90 5
25,700 25 ,750 28,7 00 28,750 31,700 31,750
1,6 85 1,465 1,919 1,687 2,153 1,90 9
25,750 25 ,800 28,7 50 28,800 31,750 31,800
1,6 89 1,469 1,923 1,691 2,157 1,91 3
25,800 25 ,850 28,8 00 28,850 31,800 31,850
1,6 93 1,472 1,927 1,694 2,161 1,91 6
25,850 25 ,900 1,6 97 1,476 28,8 50 28,900 1,931 1,698 31,850 31,900 2,165 1,92 0
25,900 25 ,950 1,7 01 1,480 28,9 00 28,950 1,935 1,702 31,900 31,950 2,169 1,92 4
25,950 26 ,000 28,9 50 29,000 31,950 32,000
1,7 05 1,483 1,939 1,705 2,173 1,92 7
$26,000 $29 ,000 $3 2,000
26,000 26 ,050 29,0 00 29,050 32,000 32,050
1,7 09 1,487 1,943 1,709 2,177 1,93 1
26,050 26 ,100 1,7 13 1,491 29,0 50 29,100 1,947 1,713 32,050 32,100 2,181 1,93 5
26,100 26 ,150 1,7 17 1,494 29,1 00 29,150 1,951 1,716 32,100 32,150 2,185 1,93 8
26,150 26 ,200 1,7 20 1,498 29,1 50 29,200 1,954 1,720 32,150 32,200 2,188 1,94 2
26,200 26 ,250 29,2 00 29,250 32,200 32,250
1,7 24 1,502 1,958 1,724 2,192 1,94 6
26,250 26 ,300 1,7 28 1,506 29,2 50 29,300 1,962 1,728 32,250 32,300 2,196 1,95 0
26,300 26 ,350 29,3 00 29,350 32,300 32,350
1,7 32 1,509 1,966 1,731 2,200 1,95 3
26,350 26 ,400 29,3 50 29,400 32,350 32,400
1,7 36 1,513 1,970 1,735 2,204 1,95 7
26,400 26 ,450 1,7 40 1,517 29,4 00 29,450 1,974 1,739 32,400 32,450 2,208 1,96 1
26,450 26 ,500 1,7 44 1,520 29,4 50 29,500 1,978 1,742 32,450 32,500 2,212 1,96 4
26,500 26 ,550 1,7 48 1,524 29,5 00 29,550 1,982 1,746 32,500 32,550 2,216 1,96 8
26,550 26 ,600 1,7 52 1,528 29,5 50 29,600 1,986 1,750 32,550 32,600 2,220 1,97 2
26,600 26 ,650 1,7 56 1,531 29,6 00 29,650 1,990 1,753 32,600 32,650 2,224 1,97 5
26,650 26 ,700 29,6 50 29,700 32,650 32,700
1,7 59 1,535 1,993 1,757 2,227 1,97 9
26,700 26 ,750 29,7 00 29,750 32,700 32,750
1,7 63 1,539 1,997 1,761 2,231 1,98 3
26,750 26 ,800 29,7 50 29,800 32,750 32,800
1,7 67 1,543 2,001 1,765 2,235 1,98 7
26,800 26 ,850 29,8 00 29,850 32,800 32,850
1,7 71 1,546 2,005 1,768 2,239 1,99 0
26,850 26 ,900 1,7 75 1,550 29,8 50 29,900 2,009 1,772 32,850 32,900 2,243 1,99 4
26,900 26 ,950 1,7 79 1,554 29,9 00 29,950 2,013 1,776 32,900 32,950 2,247 1,99 8
26,950 27 ,000 1,7 83 1,557 29,9 50 30,000 2,017 1,779 32,950 33,000 2,251 2,00 1
*This column must also be used by a qualifying widow(er). Continued on next page
38

5. Tax Tables continued
If line 21, Form 40 If line 21, Form 40 If line 21, Form 40
And your filing status is And your filing status is
And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
At But Less At But Less At But Less
Single or Married Filing Single or Married Filing Single or Married Filing
Married Filing Jointly* or Married Filing Jointly* or Married Filing Jointly* or
Least Than Least Than Least Than
Separately Head of Separately Head of Separately Head of
Household Household Household
$ 33,000 $36,00 0 $39,000
Y our tax is -- Y our ta x is -- Y our ta x is --
33,000 33 ,050 36,0 00 36,050 39,000 39,050
2,2 55 2,005 2,489 2,227 2,723 2,44 9
33,050 33 ,100 2,2 59 2,009 36,0 50 36,100 2,493 2,231 39,050 39,100 2,727 2,45 3
33,100 33 ,150 2,2 63 2,012 36,1 00 36,150 2,497 2,234 39,100 39,150 2,731 2,45 6
33,150 33 ,200 36,1 50 36,200 39,150 39,200
2,2 66 2,016 2,500 2,238 2,734 2,46 0
33,200 33 ,250 36,2 00 36,250 39,200 39,250
2,2 70 2,020 2,504 2,242 2,738 2,46 4
33,250 33 ,300 36,2 50 36,300 39,250 39,300
2,2 74 2,024 2,508 2,246 2,742 2,46 8
33,300 33 ,350 36,3 00 36,350 39,300 39,350
2,2 78 2,027 2,512 2,249 2,746 2,47 1
33,350 33 ,400 36,3 50 36,400 39,350 39,400
2,2 82 2,031 2,516 2,253 2,750 2,47 5
33,400 33 ,450 2,2 86 2,035 36,4 00 36,450 2,520 2,257 39,400 39,450 2,754 2,47 9
33,450 33 ,500 2,2 90 2,038 36,4 50 36,500 2,524 2,260 39,450 39,500 2,758 2,48 2
33,500 33 ,550 2,2 94 2,042 36,5 00 36,550 2,528 2,264 39,500 39,550 2,762 2,48 6
33,550 33 ,600 2,2 98 2,046 36,5 50 36,600 2,532 2,268 39,550 39,600 2,766 2,49 0
33,600 33 ,650 36,6 00 36,650 39,600 39,650
2,3 02 2,049 2,536 2,271 2,770 2,49 3
33,650 33 ,700 36,6 50 36,700 39,650 39,700
2,3 05 2,053 2,539 2,275 2,773 2,49 7
33,700 33 ,750 36,7 00 36,750 39,700 39,750
2,3 09 2,057 2,543 2,279 2,777 2,50 1
33,750 33 ,800 36,7 50 36,800 39,750 39,800
2,3 13 2,061 2,547 2,283 2,781 2,50 5
33,800 33 ,850 36,8 00 36,850 39,800 39,850
2,3 17 2,064 2,551 2,286 2,785 2,50 8
33,850 33 ,900 2,3 21 2,068 36,8 50 36,900 2,555 2,290 39,850 39,900 2,789 2,51 2
33,900 33 ,950 2,3 25 2,072 36,9 00 36,950 2,559 2,294 39,900 39,950 2,793 2,51 6
33,950 34 ,000 36,9 50 37,000 39,950 40,000
2,3 29 2,075 2,563 2,297 2,797 2,51 9
$34,000 $37 ,000 $4 0,000
34,000 34 ,050 37,0 00 37,050 40,000 40,050
2,3 33 2,079 2,567 2,301 2,801 2,52 3
34,050 34 ,100 2,3 37 2,083 37,0 50 37,100 2,571 2,305 40,050 40,100 2,805 2,52 7
34,100 34 ,150 2,3 41 2,086 37,1 00 37,150 2,575 2,308 40,100 40,150 2,809 2,53 0
34,150 34 ,200 37,1 50 37,200 40,150 40,200
2,3 44 2,090 2,578 2,312 2,812 2,53 4
34,200 34 ,250 37,2 00 37,250 40,200 40,250
2,3 48 2,094 2,582 2,316 2,816 2,53 8
34,250 34 ,300 37,2 50 37,300 40,250 40,300
2,3 52 2,098 2,586 2,320 2,820 2,54 2
34,300 34 ,350 37,3 00 37,350 40,300 40,350
2,3 56 2,101 2,590 2,323 2,824 2,54 5
34,350 34 ,400 37,3 50 37,400 40,350 40,400
2,3 60 2,105 2,594 2,327 2,828 2,54 9
34,400 34 ,450 2,3 64 2,109 37,4 00 37,450 2,598 2,331 40,400 40,450 2,832 2,55 3
34,450 34 ,500 2,3 68 2,112 37,4 50 37,500 2,602 2,334 40,450 40,500 2,836 2,55 6
34,500 34 ,550 2,3 72 2,116 37,5 00 37,550 2,606 2,338 40,500 40,550 2,840 2,56 0
34,550 34 ,600 2,3 76 2,120 37,5 50 37,600 2,610 2,342 40,550 40,600 2,844 2,56 4
34,600 34 ,650 37,6 00 37,650 40,600 40,650
2,3 80 2,123 2,614 2,345 2,848 2,56 7
34,650 34 ,700 37,6 50 37,700 40,650 40,700
2,3 83 2,127 2,617 2,349 2,851 2,57 1
34,700 34 ,750 37,7 00 37,750 40,700 40,750
2,3 87 2,131 2,621 2,353 2,855 2,57 5
34,750 34 ,800 37,7 50 37,800 40,750 40,800
2,3 91 2,135 2,625 2,357 2,859 2,57 9
34,800 34 ,850 37,8 00 37,850 40,800 40,850
2,3 95 2,138 2,629 2,360 2,863 2,58 2
34,850 34 ,900 2,3 99 2,142 37,8 50 37,900 2,633 2,364 40,850 40,900 2,867 2,58 6
34,900 34 ,950 2,4 03 2,146 37,9 00 37,950 2,637 2,368 40,900 40,950 2,871 2,59 0
34,950 35 ,000 37,9 50 38,000 40,950 41,000
2,4 07 2,149 2,641 2,371 2,875 2,59 3
$35,000 $38 ,000 $4 1,000
35,000 35 ,050 38,0 00 38,050 41,000 41,050
2,4 11 2,153 2,645 2,375 2,879 2,59 7
35,050 35 ,100 2,4 15 2,157 38,0 50 38,100 2,649 2,379 41,050 41,100 2,883 2,60 1
35,100 35 ,150 2,4 19 2,160 38,1 00 38,150 2,653 2,382 41,100 41,150 2,887 2,60 4
35,150 35 ,200 2,4 22 2,164 38,1 50 38,200 2,656 2,386 41,150 41,200 2,890 2,60 8
35,200 35 ,250 38,2 00 38,250 41,200 41,250
2,4 26 2,168 2,660 2,390 2,894 2,61 2
35,250 35 ,300 2,4 30 2,172 38,2 50 38,300 2,664 2,394 41,250 41,300 2,898 2,61 6
35,300 35 ,350 38,3 00 38,350 41,300 41,350
2,4 34 2,175 2,668 2,397 2,902 2,61 9
35,350 35 ,400 38,3 50 38,400 41,350 41,400
2,4 38 2,179 2,672 2,401 2,906 2,62 3
35,400 35 ,450 2,4 42 2,183 38,4 00 38,450 2,676 2,405 41,400 41,450 2,910 2,62 7
35,450 35 ,500 2,4 46 2,186 38,4 50 38,500 2,680 2,408 41,450 41,500 2,914 2,63 0
35,500 35 ,550 2,4 50 2,190 38,5 00 38,550 2,684 2,412 41,500 41,550 2,918 2,63 4
35,550 35 ,600 2,4 54 2,194 38,5 50 38,600 2,688 2,416 41,550 41,600 2,922 2,63 8
35,600 35 ,650 2,4 58 2,197 38,6 00 38,650 2,692 2,419 41,600 41,650 2,926 2,64 1
35,650 35 ,700 38,6 50 38,700 41,650 41,700
2,4 61 2,201 2,695 2,423 2,929 2,64 5
35,700 35 ,750 38,7 00 38,750 41,700 41,750
2,4 65 2,205 2,699 2,427 2,933 2,64 9
35,750 35 ,800 38,7 50 38,800 41,750 41,800
2,4 69 2,209 2,703 2,431 2,937 2,65 3
35,800 35 ,850 38,8 00 38,850 41,800 41,850
2,4 73 2,212 2,707 2,434 2,941 2,65 6
35,850 35 ,900 2,4 77 2,216 38,8 50 38,900 2,711 2,438 41,850 41,900 2,945 2,66 0
35,900 35 ,950 2,4 81 2,220 38,9 00 38,950 2,715 2,442 41,900 41,950 2,949 2,66 4
35,950 36 ,000 2,4 85 2,223 38,9 50 39,000 2,719 2,445 41,950 42,000 2,953 2,66 7
*This column must also be used by a qualifying widow(er). Continued on next page
39

6. Tax Tables continued
If line 21, Form 40 If line 21, Form 40 If line 21, Form 40
And your filing status is And your filing status is
And your filing status is
or line 44, Form 43 or line 44, Form 43 or line 44, Form 43
At But Less At But Less At But Less
Single or Married Filing Single or Married Filing Single or Married Filing
Married Filing Jointly* or Married Filing Jointly* or Married Filing Jointly* or
Least Than Least Than Least Than
Separately Head of Separately Head of Separately Head of
Household Household Household
$ 42,000 $45,00 0 $48,000
Y our tax is -- Y our ta x is -- Y our ta x is --
42,000 42 ,050 45,0 00 45,050 48,000 48,050
2,9 57 2,671 3,191 2,893 3,425 3,11 5
42,050 42 ,100 2,9 61 2,675 45,0 50 45,100 3,195 2,897 48,050 48,100 3,429 3,11 9
42,100 42 ,150 2,9 65 2,678 45,1 00 45,150 3,199 2,900 48,100 48,150 3,433 3,12 2
42,150 42 ,200 45,1 50 45,200 48,150 48,200
2,9 68 2,682 3,202 2,904 3,436 3,12 6
42,200 42 ,250 45,2 00 45,250 48,200 48,250
2,9 72 2,686 3,206 2,908 3,440 3,13 0
42,250 42 ,300 45,2 50 45,300 48,250 48,300
2,9 76 2,690 3,210 2,912 3,444 3,13 4
42,300 42 ,350 45,3 00 45,350 48,300 48,350
2,9 80 2,693 3,214 2,915 3,448 3,13 7
42,350 42 ,400 45,3 50 45,400 48,350 48,400
2,9 84 2,697 3,218 2,919 3,452 3,14 1
42,400 42 ,450 2,9 88 2,701 45,4 00 45,450 3,222 2,923 48,400 48,450 3,456 3,14 5
42,450 42 ,500 2,9 92 2,704 45,4 50 45,500 3,226 2,926 48,450 48,500 3,460 3,14 8
42,500 42 ,550 2,9 96 2,708 45,5 00 45,550 3,230 2,930 48,500 48,550 3,464 3,15 2
42,550 42 ,600 3,0 00 2,712 45,5 50 45,600 3,234 2,934 48,550 48,600 3,468 3,15 6
42,600 42 ,650 45,6 00 45,650 48,600 48,650
3,0 04 2,715 3,238 2,937 3,472 3,15 9
42,650 42 ,700 45,6 50 45,700 48,650 48,700
3,0 07 2,719 3,241 2,941 3,475 3,16 3
42,700 42 ,750 45,7 00 45,750 48,700 48,750
3,0 11 2,723 3,245 2,945 3,479 3,16 7
42,750 42 ,800 45,7 50 45,800 48,750 48,800
3,0 15 2,727 3,249 2,949 3,483 3,17 1
42,800 42 ,850 45,8 00 45,850 48,800 48,850
3,0 19 2,730 3,253 2,952 3,487 3,17 4
42,850 42 ,900 3,0 23 2,734 45,8 50 45,900 3,257 2,956 48,850 48,900 3,491 3,17 8
42,900 42 ,950 3,0 27 2,738 45,9 00 45,950 3,261 2,960 48,900 48,950 3,495 3,18 2
42,950 43 ,000 45,9 50 46,000 48,950 49,000
3,0 31 2,741 3,265 2,963 3,499 3,18 5
$43,000 $46 ,000 $4 9,000
43,000 43 ,050 46,0 00 46,050 49,000 49,050
3,0 35 2,745 3,269 2,967 3,503 3,18 9
43,050 43 ,100 3,0 39 2,749 46,0 50 46,100 3,273 2,971 49,050 49,100 3,507 3,19 3
43,100 43 ,150 3,0 43 2,752 46,1 00 46,150 3,277 2,974 49,100 49,150 3,511 3,19 6
43,150 43 ,200 46,1 50 46,200 49,150 49,200
3,0 46 2,756 3,280 2,978 3,514 3,20 0
43,200 43 ,250 46,2 00 46,250 49,200 49,250
3,0 50 2,760 3,284 2,982 3,518 3,20 4
43,250 43 ,300 46,2 50 46,300 49,250 49,300
3,0 54 2,764 3,288 2,986 3,522 3,20 8
43,300 43 ,350 46,3 00 46,350 49,300 49,350
3,0 58 2,767 3,292 2,989 3,526 3,21 1
43,350 43 ,400 46,3 50 46,400 49,350 49,400
3,0 62 2,771 3,296 2,993 3,530 3,21 5
43,400 43 ,450 3,0 66 2,775 46,4 00 46,450 3,300 2,997 49,400 49,450 3,534 3,21 9
43,450 43 ,500 3,0 70 2,778 46,4 50 46,500 3,304 3,000 49,450 49,500 3,538 3,22 2
43,500 43 ,550 3,0 74 2,782 46,5 00 46,550 3,308 3,004 49,500 49,550 3,542 3,22 6
43,550 43 ,600 3,0 78 2,786 46,5 50 46,600 3,312 3,008 49,550 49,600 3,546 3,23 0
43,600 43 ,650 46,6 00 46,650 49,600 49,650
3,0 82 2,789 3,316 3,011 3,550 3,23 3
43,650 43 ,700 46,6 50 46,700 49,650 49,700
3,0 85 2,793 3,319 3,015 3,553 3,23 7
43,700 43 ,750 46,7 00 46,750 49,700 49,750
3,0 89 2,797 3,323 3,019 3,557 3,24 1
43,750 43 ,800 46,7 50 46,800 49,750 49,800
3,0 93 2,801 3,327 3,023 3,561 3,24 5
43,800 43 ,850 46,8 00 46,850 49,800 49,850
3,0 97 2,804 3,331 3,026 3,565 3,24 8
43,850 43 ,900 3,1 01 2,808 46,8 50 46,900 3,335 3,030 49,850 49,900 3,569 3,25 2
43,900 43 ,950 3,1 05 2,812 46,9 00 46,950 3,339 3,034 49,900 49,950 3,573 3,25 6
43,950 44 ,000 46,9 50 47,000 49,950 50,000
3,1 09 2,815 3,343 3,037 3,577 3,25 9
$44,000 $47 ,000 $5 0,000
44,000 44 ,050 47,0 00 47,050 50,000 50,050
3,1 13 2,819 3,347 3,041 3,581 3,26 3
44,050 44 ,100 3,1 17 2,823 47,0 50 47,100 3,351 3,045 50,050 50,100 3,585 3,26 7
44,100 44 ,150 3,1 21 2,826 47,1 00 47,150 3,355 3,048 50,100 50,150 3,589 3,27 0
44,150 44 ,200 3,1 24 2,830 47,1 50 47,200 3,358 3,052 50,150 50,200 3,592 3,27 4
44,200 44 ,250 47,2 00 47,250 50,200 50,250
3,1 28 2,834 3,362 3,056 3,596 3,27 8
44,250 44 ,300 3,1 32 2,838 47,2 50 47,300 3,366 3,060 50,250 50,300 3,600 3,28 2
44,300 44 ,350 47,3 00 47,350 50,300 50,350
3,1 36 2,841 3,370 3,063 3,604 3,28 5
44,350 44 ,400 47,3 50 47,400 50,350 50,400
3,1 40 2,845 3,374 3,067 3,608 3,28 9
44,400 44 ,450 3,1 44 2,849 47,4 00 47,450 3,378 3,071 50,400 50,450 3,612 3,29 3
44,450 44 ,500 3,1 48 2,852 47,4 50 47,500 3,382 3,074 50,450 50,500 3,616 3,29 6
44,500 44 ,550 3,1 52 2,856 47,5 00 47,550 3,386 3,078 50,500 50,550 3,620 3,30 0
44,550 44 ,600 3,1 56 2,860 47,5 50 47,600 3,390 3,082 50,550 50,600 3,624 3,30 4
44,600 44 ,650 3,1 60 2,863 47,6 00 47,650 3,394 3,085 50,600 50,650 3,628 3,30 7
44,650 44 ,700 47,6 50 47,700 50,650 50,700
3,1 63 2,867 3,397 3,089 3,631 3,31 1
44,700 44 ,750 47,7 00 47,750 50,700 50,750
3,1 67 2,871 3,401 3,093 3,635 3,31 5
44,750 44 ,800 47,7 50 47,800 50,750 50,800
3,1 71 2,875 3,405 3,097 3,639 3,31 9
44,800 44 ,850 47,8 00 47,850 50,800 50,850
3,1 75 2,878 3,409 3,100 3,643 3,32 2
44,850 44 ,900 3,1 79 2,882 47,8 50 47,900 3,413 3,104 50,850 50,900 3,647 3,32 6
44,900 44 ,950 3,1 83 2,886 47,9 00 47,950 3,417 3,108 50,900 50,950 3,651 3,33 0
44,950 45 ,000 3,1 87 2,889 47,9 50 48,000 3,421 3,111 50,950 51,000 3,655 3,33 4
*This column must also be used by a qualifying widow(er). Continued on next page
40