2007 Tax Rates

Single Taxpayers
Taxable Income

Over

But Not Over

 

Pay

+

% on Excess

 

of the
amount over

$

0-

$

7,825

 

$

0

 

10

%

 

$

0

7,825 -

31,850

 

782.50

 

15

 

7,825

31,850 -

77,100

 

4,386.25

 

25

 

31,850

77,100 -

160.850

 

15,698.75

 

28

 

77,100

160,850 -

349,700

 

39,148.75

 

33

 

160,850

349,700 -

.....

 

101.469.25

 

35

 

349,700

 

Married Filing Jointly and Surviving Spouses
Taxable Income

Over

But Not Over

 

Pay

+

% on Excess

 

of the
amount over

$

0-

$

15,650

 

$

0

 

10

%

 

$

0

15,650 -

63,700

 

1,565.00

 

15

 

15,650

63,700 -

128,500

 

8,722.50

 

25

 

63,700

128,500 -

195,850

 

24,972.00

 

28

 

128,500

195,850 -

349,700

 

43,830.50

 

33

 

195,850

349,700 -

.....

 

94,601.00

 

35

 

349,700

 

Married Filing Separately
Taxable Income

Over

But Not Over

 

Pay

+

% on Excess

 

of the
amount over

$

0-

$

7,825

 

$

0

 

10

%

 

$

0

7,825 -

31,850

 

782.50

 

15

 

7,825

31,850 -

64,250

 

4,386.25

 

25

 

31,850

64,250 -

97,925

 

12,486.25

 

28

 

64,250

97,925 -

174,850

 

21,915.25

 

33

 

97,925

174,850 -

......

 

47,300.50

 

35

 

174,850

 

Heads of Household
Taxable Income

Over

But Not Over

 

Pay

+

% on Excess

 

of the
amount over

$

0-

$

11,200

 

$

0

 

10

%

 

$

0

11,200 -

42,650

 

1,120.00

 

15

 

11,200

42,650 -

110,100

 

5,837.50

 

25

 

42,650

110,100 -

178,350

 

22,700.00

 

28

 

110,100

178,350 -

349,700

 

41,810.00

 

33

 

178,350

349,700 -

.....

 

98,355.50

 

35

 

349,700

 

Estates and Non-Grantor Trusts
Taxable Income

Over

But Not Over

 

Pay

+

% on Excess

 

of the
amount over

$

0-

$

2,150

 

$

0

 

15

%

 

$

0

2,150 -

5,000

 

322.50

 

25

 

2,150

5,000 -

7,650

 

1,035.00

 

28

 

5,000

7,650 -

10,450

 

1,777.00

 

33

 

7,650

10,450 -

.....

 

2,701.00

 

35

 

10,450