2004 Tax Tables
These tax rates are for the
2004 tax year (returns filed in 2005). Click here
for 2003 tax tables, or here for the 2005 tax tables.
| 2004
Tax Rate Schedules |
Single |
| Taxable income is
over |
But not over |
The tax is |
Plus |
Of the amount
over |
| $0 |
$7,150 |
$0.00 |
10% |
$0 |
| 7,150 |
29,050 |
715.00 |
15% |
7,150 |
| 29,050 |
70,350 |
4,000.00 |
25% |
29,050 |
| 70,350 |
146,750 |
14,325.00 |
28% |
70,350 |
| 146,750 |
319,100 |
35,717.00 |
33% |
146,750 |
| 319,100 |
|
92,592.50 |
35% |
319,100 |
Married
Filing Jointly
Qualifying Widow(er) |
| Taxable income is
over |
But not over |
The tax is |
Plus |
Of the amount
over |
| $0 |
$14,300 |
$0.00 |
10% |
$0 |
| 14,300 |
58,100 |
1,430.00 |
15% |
14,300 |
| 58,100 |
117,250 |
8,000.00 |
25% |
58,100 |
| 117,250 |
178,650 |
22,787.50 |
28% |
117,250 |
| 178,650 |
319,100 |
39,979.50 |
33% |
178,650 |
| 319,100 |
|
86,328.00 |
35% |
319,100 |
Head
of Household |
| Taxable income is
over |
But not over |
The tax is |
Plus |
Of the amount
over |
| $0 |
$10,200 |
$0.00 |
10% |
$0 |
| 10,200 |
38,900 |
1,020.00 |
15% |
10,200 |
| 38,900 |
100,500 |
5,325.00 |
25% |
38,900 |
| 100,500 |
162,700 |
20,725.00 |
28% |
100,500 |
| 162,700 |
319,100 |
38,141.00 |
33% |
162,700 |
| 319,100 |
|
89,753.00 |
35% |
319,100 |
Married
Filing Separately |
| Taxable income is
over |
But not over |
The tax is |
Plus |
Of the amount
over |
| $0 |
$7,150 |
$0.00 |
10% |
$0 |
| 7,150 |
29,050 |
715.00 |
15% |
7,150 |
| 29,050 |
58,625 |
4,000.00 |
25% |
29,050 |
| 58,625 |
89,325 |
11,393.75 |
28% |
58,625 |
| 89,325 |
159,550 |
19,989.75 |
33% |
89,325 |
| 159,550 |
|
43,164.00 |
35% |
159,550 |
|
Tax Guide for Investors |
