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2005 Tax Rate Schedules
From TaxAlmanac, A Free Online Resource for Tax Professionals
From TaxAlmanac
Single
| Taxable Income
| Tax
|
| $0 to $7,300
| 10% of the total amount
|
| $7,300 to $29,700
| $730 plus 15% of the amount over 7,300
|
| $29,700 to $71,950
| $4,090.00 plus 25% of the amount over 29,700
|
| $71,950 to $150,150
| $14,652.50 plus 28% of the amount over 71,950
|
| $150,150 to $326,450
| $36,548.50 plus 33% of the amount over 150,150
|
| $326,450 and up
| $94,727.50 plus 35% of the amount over 326,450
|
Married Filing Jointly or Qualifying Widow(er)
| Taxable Income
| Tax
|
| $0 to $14,600
| 10% of the total amount
|
| $14,600 to $59,400
| $1,460.00 plus 15% of the amount over 14,600
|
| $59,400 to $119,950
| $8,180 plus 25% of the amount over 59,400
|
| $119,950 to $182,800
| $23,317.50 plus 28% of the amount over 119,950
|
| $182,800 to $326,450
| $40,915.50 plus 33% of the amount over 182,800
|
| $326,450 and up
| $88,320.00 plus 35% of the amount over 326,450
|
Married Filing Separately
| Taxable Income
| Tax
|
| $0 to $7,300
| 10% of the total amount
|
| $7,300 to $29,700
| $730 plus 15% of the amount over 7,300
|
| $29,700 to $59,975
| $4,090 plus 25% of the amount over 29,700
|
| $59,975 to $91,400
| $11,658.75 plus 28% of the amount over 59,975
|
| $91,400 to $163,225
| $20,457.75 plus 33% of the amount over 91,400
|
| $163,225 and up
| $44,160.00 plus 35% of the amount over 163,225
|
Head of Household
| Taxable Income
| Tax
|
| $0 to $10,450
| 10% of the total amount
|
| $10,450 to $39,800
| $1,045 plus 15% of the amount over 10,450
|
| $39,800 to $102,800
| $5,447.50 plus 25% of the amount over 39,800
|
| $102,800 to $166,450
| $21,197.50 plus 28% of the amount over 102,800
|
| $166,450 to $326,450
| $39,019.50 plus 33% of the amount over 166,450
|
| $326,450 and up
| $91,819.50 plus 35% of the amount over 326,450
|
Source: IRS.gov
