2005 Tax Rate Schedules

Note: These tax rate schedules are provided so that you can compute your estimated tax for 2005. To compute your actual income tax, please see the instructions for 2005 Form 1040, 1040A, or 1040EZ as appropriate when they are available. Schedule: Single If taxable income is over-- But not over-- The tax is: $0 $7,300 10% of the amount over $0 $7,300 $29,700 $730 plus 15% of the amount over 7,300 $29,700 $71,950 $4,090.00 plus 25% of the amount over 29,700 $71,950 $150,150 $14,652.50 plus 28% of the amount over 71,950 $150,150 $326,450 $36,548.50 plus 33% of the amount over 150,150 $326,450 no limit $94,727.50 plus 35% of the amount over 326,450   Schedule:Married Filing Jointly or Qualifying Widow(er) If taxable income is over-- But not over-- The tax is: $0 $14,600 10% of the amount over $0 $14,600 $59,400 $1,460.00 plus 15% of the amount over 14,600 $59,400 $119,950 $8,180 plus 25% of the amount over 59,400 $119,950 $182,800 $23,317.50 plus 28% of the amount over 119,950 $182,800 $326,450 $40,915.50 plus 33% of the amount over 182,800 $326,450 no limit $88,320.00 plus 35% of the amount over 326,450 Schedule:Married Filing Separately If taxable income is over-- But not over-- The tax is: $0 $7,300 10% of the amount over $0 $7,300 $29,700 $730 plus 15% of the amount over 7,300 $29,700 $59,975 $4,090 plus 25% of the amount over 29,700 $59,975 $91,400 $11,658.75 plus 28% of the amount over 59,975 $91,400 $163,225 $20,457.75 plus 33% of the amount over 91,400 $163,225 no limit $44,160.00 plus 35% of the amount over 163,225   Schedule:Head of Household If taxable income is over-- But not over-- The tax is: $0 $10,450 10% of the amount over $0 $10,450 $39,800 $1,045 plus 15% of the amount over 10,450 $39,800 $102,800 $5,447.50 plus 25% of the amount over 39,800 $102,800 $166,450 $21,197.50 plus 28% of the amount over 102,800 $166,450 $326,450 $39,019.50 plus 33% of the amount over 166,450 $326,450 no limit $91,819.50 plus 35% of the amount over 326,450