CAUTION: Use only if your taxable income (Form 1040, line 39) is $100,000 or more. 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.

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Schedule X -- Use if your filing status is Single

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  If the amount on
  Form 1040,
  line 39, is:
  Over ---

     But not
     over ---

    Enter on
    Form 1040,
    line 40

     of the
     amount
     over ---

$0    
25,750    
62,450    
130,250    
283,150    

$25,750    
62,450    
130,250    
283,150    
.......       

.........       
$3,862.50 +  
14,138.50 +  
35,156.50 +  
90,200.50 +  

15%
28%
31%
36%
39.6%

$0    
25,750    
62,450    
130,250    
283,150