Use only if your taxable income (Form 1040, line 40) is $100,000 or more.

2003

If less, use the Tax Table. Even though you cannot use the Tax Rate Schedules below if your taxable income is less than $100,000, all levels of taxable income are shown so taxpayers can see the tax rate that applies to each level.

Tax Rate Schedules

Schedule X—Use if your filing status is Single
If the amount on Enter on
Form 1040, line 40, is: But not Form 1040, line 41 of the amount
Over— over—
over—
$0 $7,000
10% $0
7,000 28,400 $700.00 + 15% 7,000
28,400 68,800 3,910.00 + 25% 28,400
68,800 143,500 14,010.00 + 28% 68,800
143,500 311,950 34,926.00 + 33% 143,500
311,950
90,514.50 + 35% 311,950