2012 Tax Rate Table

2011 Tax Rate Tables

For taxable years beginning in 2011, the tax rate tables are as follows:

TABLE 1 - Section 1(a) - Married Individuals Filing Joint Returns and Surviving Spouses
If Taxable Income Is:		The Tax Is:
Not over $17,000		10% of the taxable income
Over $17,000 but not over $69,000		$1,700 plus 15% of the excess over $17,000
Over $69,000 but not over $139,350		$9,500 plus 25% of the excess over $69,000
Over $139,350 but not over $212,300		$27,087.50 plus 28% of the excess over $139,350
Over $212,300 but not over $379,150		$47,513.50 plus 33% of the excess over $212,300
Over $379,150		$102,574 plus 35% of the excess over $379,15
TABLE 2 - Section 1(b) - Heads of Households
If Taxable Income Is:		The Tax Is:
Not over $12,150		10% of the taxable income
Over $12,150 but not over $46,250		$1,215 plus 15% of the excess over $12,150
Over $46,250 but not over $119,400		$6,330 plus 25% of the excess over $46,250
Over $119,400 but not over $193,350		$24,617.50 plus 28% of the excess over $119,400
Over $193,350 but not over $379,150		$45,323.50 plus 33% of the excess over $193,350
Over $379,150		$106,637.50 plus 35% of the excess over $379,150
TABLE 3 - Section 1(c) - Single (other than Surviving Spouses and Heads of Households)
If Taxable Income Is:		The Tax Is:
Not over $8,500		10% of the taxable income
Over $8,500 but not over $34,500		$850 plus 15% of the excess over $8,500
Over $34,500 but not over $83,600		$4,750 plus 25% of the excess over $34,500
Over $83,600 but not over $174,400		$17,025 plus 28% of the excess over $83,600
Over $174,400 but not over $379,150		$42,449 plus 33% of the excess over $174,400
Over $379,150		$110,016.50 plus 35% of the excess over $379,150
TABLE 4 - Section 1(d) - Married Individuals Filing Separate Returns
If Taxable Income Is:		The Tax Is:
Not over $8,500		10% of the taxable income
Over $8,500 but not over $34,500		$850 plus 15% of the excess over $8,500
Over $34,500 but not over $69,675		$4,750 plus 25% of the excess over $34,500
Over $69,675 but not over $106,150		$13,543.75 plus 28% of the excess over $69,675
Over $106,150 but not over $189,575		$23,756.75 plus 33% of the excess over $106,150
Over $189,575		$51,287 plus 35% of the excess over $189,575
TABLE 5 - Section 1(e) - Estates and Trusts
If Taxable Income Is:		The Tax Is:
Not over $2,300		15% of the taxable income
Over $2,300 but not over $5,450		$345 plus 25% of the excess over $2,300
Over $5,450 but not over $8,300		$1,132.50 plus 28% of the excess over $5,450
Over $8,300 but not over $11,350		$1,930.50 plus 33% of the excess over $8,300
Over $11,350		$2,937 plus 35% of the excess over $11,350