2004 Tax Rate Schedules Note: These tax rate schedules are provided so that you can compute your estimated tax for 2004. To compute your actual income tax, please see the instructions for Form 1040, 1040A, or 1040EZ as appropriate. Schedule X - Single   If taxable income is over-- But not over-- The tax is: $0 $7,150 10% of the amount over $0 $7,150 $29,050 $715.00 plus 15% of the amount over 7,150 $29,050 $70,350 $4,000.00 plus 25% of the amount over 29,050 $70,350 $146,750 $14,325.00 plus 28% of the amount over 70,350 $146,750 $319,100 $35,717.00 plus 33% of the amount over 146,750 $319,100 no limit $92,592.50 plus 35% of the amount over 319,100 Schedule Y-1 Married Filing Jointly or Qualifying Widow(er)   If taxable income is over-- But not over-- The tax is: $0 $14,300 10% of the amount over $0 $14,300 $58,100 $1,430.00 plus 15% of the amount over 14,300 $58,100 $117,250 $8,000.00 plus 25% of the amount over 58,100 $117,250 $178,650 $22,787.50 plus 28% of the amount over 117,250 $178,650 $319,100 $39,979.50 plus 33% of the amount over 178,650 $319,100 no limit $86,328.00 plus 35% of the amount over 319,100 Schedule Y-2 Married Filing Separately     If taxable income is over-- But not over-- The tax is: $0 $7,150 10% of the amount over $0 $7,150 $29,050 $715.00 plus 15% of the amount over 7,150 $29,050 $58,625 $4,000.00 plus 25% of the amount over 29,050 $58,625 $89,325 $11,393.75 plus 28% of the amount over 58,625 $89,325 $159,550 $19,989.75 plus 33% of the amount over 89,325 $159,550 no limit $43,164.00 plus 35% of the amount over 159,550 Schedule Z Head of Household     If taxable income is over-- But not over-- The tax is: $0 $10,200 10% of the amount over $0 $10,200 $38,900 $1,020.00 plus 15% of the amount over 10,200 $38,900 $100,500 $5,325.00 plus 25% of the amount over 38,900 $100,500 $162,700 $20,725.00 plus 28% of the amount over 100,500 $162,700 $319,100 $38,141.00 plus 33% of the amount over 162,700 $319,100 no limit $89,753.00 plus 35% of the amount over 319,100