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   2002 Individual Tax Rates

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Single Taxpayers

TAXABLE INCOME

TAX

OVER

BUT NOT OVER

TAX IS

OF THE AMOUNT OVER

$0 $6,000 10% $0
$6,000 $27,950 $600.00
+ 15%
$6,000
$27,950 $67,700 $3,892.50
+ 27%
$27,950
$67,700 $141,250 $14,625.00
+ 30%
$67,700
$141,250 $307,050 $36,690.00
+ 35%
$141,250
$307,050 ----------- $94,720.00
+38.6%
$307,050

 

Married Filing Joint

TAXABLE INCOME

TAX

OVER

BUT NOT OVER

TAX IS

OF THE AMOUNT OVER

$0 $12,000 10% $0
$12,000 $46,700 $1,200.00
+ 15%
$12,000
$46,700 $112,850 $6405.00
+ 27%
$46,700
$112,850 $171,950 $24,265.50
+ 30%
$112,850
$171,950 $307,050 $41,995.50
+ 35%
$171,950
$307,050 ----------- $89,280.50
+ 38.6%
$307,050

 

Married Filing Separate

 

TAXABLE INCOME

TAX

OVER

BUT NOT OVER

TAX IS

OF THE AMOUNT OVER

$0 $6,000 10% $0
$6,000 $23,250 $600.00
+ 15%
$6,000
$23,250 $56,425 $3,202.50
+ 27%
$23,250
$56,425 $85,975 $12,132.75
+ 30%
$56,425
$85,975 $153,525 $20,997.75
+ 35%
$85,975
$153,525 ----------- $44,640.25
+ 38.6%
$153,525

 

Head of Household

TAXABLE INCOME

TAX

OVER

BUT NOT OVER

TAX IS

OF THE AMOUNT OVER

$0 $10,000 10% $0
$10,000 $37,450 $1,000.00
+ 15%
$10,000
$37,450 $96,700 $5,117.50
+ 27%
$37,450
$96,700 $156,600 $21,115.00
+ 30%
$96,700
$156,600 $307,050 $39,085.00
+ 35%
$156,600
$307,050 ----------- $91,742.50
+ 38.6
$307,050