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2008 Federal Tax Rate Schedules and Standard Deductions
Your filing status will determine which schedule is
used for your tax rates. See Filing Status in IRS
Publication 17.
|
2008 Federal Tax Rates
Schedule X - Single
|
| If taxable income is
|
the
tax
is
|
of
the
amount
over
|
| over
|
but
not over
|
| $0 |
$8,025 |
$0 + 10% |
$0 |
| 8,025 |
32,550 |
802.50 + 15% |
8,025 |
| 32,550 |
78,850 |
4,481.25 + 25% |
32,550 |
| 78,850 |
164,550 |
16,056.25 + 28% |
78,850 |
| 164,550 |
357,700 |
40,052.25 + 33% |
164,550 |
| 357,700 |
and greater |
103,791.75 + 35% |
357,700 |
| Standard deduction
for 2008 |
$5,450 |
|
2008 Federal Tax Rates
Schedule Y-1 - Married filing jointly or
Qualifying Widow(er)
|
|
If taxable income is
|
the |
of the
amount
over
|
|
over
|
but
not over
|
| $0 |
$16,050 |
$0 + 10% |
$0 |
| 16,050 |
65,100 |
1,605.00 + 15% |
16,050 |
| 65,100 |
131,450 |
8,962.50 + 25% |
65,100 |
| 131,450 |
200,300 |
25,550.00 + 28% |
131,450 |
| 200,300 |
357,700 |
44,828.00 + 33% |
200,300 |
| 357,700 |
and greater |
96,770.00 + 35% |
357,700 |
| Standard deduction
for 2008 |
$10,900 |
|
2008 Federal Tax Rates
Schedule Y-2 - Married Filing Separately
|
|
If taxable income is
|
the |
of
the
amount
over
|
| over
|
but
not over
|
| $0 |
$8,025 |
$0 + 10% |
$0 |
| 8,025 |
32,550 |
802.50 + 15% |
8,025 |
| 32,550 |
65,725 |
4,481.25 + 25% |
32,550 |
| 65,725 |
100,150 |
12,775.00 + 28% |
65,725 |
| 100,150 |
178,850 |
22,414.00 + 33% |
100,150 |
| 178,850 |
and greater |
48,385.00 + 35% |
178,850 |
| Standard deduction
for 2008 |
$5,450 |
|
2008 Federal Tax Rates
Schedule Z - Head of Household
|
|
If taxable income is
|
the
tax is
|
of the
amount
over
|
|
over
|
but
not over
|
| $0 |
$11,450 |
$0 + 10% |
$0 |
| 11,450 |
43,650 |
1,145.00 + 15% |
11,450 |
| 43,650 |
112,650 |
5,975.00 + 25% |
43,650 |
| 112,650 |
182,400 |
23,225.00 + 28% |
112,650 |
| 182,400 |
357,700 |
42,755.00 + 33% |
182,400 |
| 357,700 |
and greater |
100,604.00 + 35% |
357,700 |
| Standard deduction
for 2008 |
$8,000 |
|
2008 Federal Tax Rates
Estates and Trusts
|
|
If taxable income is
|
the
tax is
|
of the
amount
over
|
|
over
|
but
not over
|
| $0 |
$2,200 |
$0 + 15% |
$0 |
| 2,200 |
5,150 |
330.00 + 25% |
2,200 |
| 5,150 |
7,850 |
1,067.50 + 28% |
5,150 |
| 7,850 |
10,700 |
1,823.50 + 33% |
7,850 |
| 10,700 |
and greater |
2,764.00 + 35% |
10,700 |
Revised: September 05, 2022
|
