2008 Federal Income Tax Brackets

Our tax software is very sophisticated and calculates based on the Federal tax bracket tables below. In 2008, the Federal tax brackets were as follows:

Single

If taxable income is over— But not over— The tax is:
$0 $8,025 10% of the amount over $0
$8,025 $32,550 $802.50 plus 15% of the amount over $8,025
$32,550 $78,850 $4,481.25 plus 25% of the amount over $32,550
$78,850 $164,550 $16,056.75 plus 28% of the amount over $78,850
$164,550 $357,700 $40,052.25 plus 33% of the amount over $164,550
$357,700 no limit $103,791.75 plus 35% of the amount over $357,700

Married Filing Jointly or Qualifying Widow(er)

If taxable income is over— But not over— The tax is:
$0 $16,050 10% of the amount over $0
$16,050 $65,100 $1,605.00 plus 15% of the amount over $16,050
$65,100 $131,450 $8,962.50 plus 25% of the amount over $65,100
$131,450 $200,300 $25,550.00 plus 28% of the amount over $131,450
$200,300 $357,700 $44,828.00 plus 33% of the amount over $200,300
$357,700 no limit $96,770.00 plus 35% of the amount over $357,700

Married Filing Separately

If taxable income is over— But not over— The tax is:
$0 $8,025 10% of the amount over $0
$8,025 $32,550 $802.50 plus 15% of the amount over $8,025
$32,550 $65,725 $4,481.50 plus 25% of the amount over $32,550
$65,725 $100,150 $12,775.00 plus 28% of the amount over $65,725
$100,150 $178,850 $22,414.00 plus 33% of the amount over$100,150
$178,850 no limit $48,385.00 plus 35% of the amount over $178,850

Head of Household

If taxable income is over— But not over— The tax is:
$0 $11,450 10% of the amount over $0
$11,450 $43,650 $1,145.00 plus 15% of the amount over $11,450
$43,650 $112,650 $5,975.00 plus 25% of the amount over $43,650
$112,650 $182,400 $23,225.00 plus 28% of the amount over $112,650
$182,400 $357,700 $42,755.00 plus 33% of the amount over$182,400
$357,700 no limit $100,604.00 plus 35% of the amount over $357,700