Married Individuals Filing Joint Returns & Surviving Spouses - Tax Year 2000
| Taxable Income |
Tax |
| Up to $43,850 |
15% of the Taxable Income |
| Over $43,850 but not over $105,950 |
$6,5577.50 plus 28% of the excess over $43,850 |
| Over $105,950 but not over $161,450 |
$23,965.50 plus 31% of the excess over $105,950 |
| Over $161,450 but not over $288,350 |
$41,170.50 plus 36% of the excess over $161,450 |
| Over $288,350 |
$86,854.50 plus 39.6% of the excess over $288,350 |
Unmarried Individuals (Other Than Surviving Spouses & Heads of Household) - Tax Year 2000
| Taxable Income |
Tax |
| Up to $26,250 |
15% of the Taxable Income |
| Over $26,250 but not over $63,550 |
$3,937.50 plus 28% of the excess over $26,250 |
| Over $63,550 but not over $132,600 |
$14,381.50 plus 31% of the excess over $63,550 |
| Over $132,600 but not over $288,350 |
$35,787 plus 36% of the excess over $132,600 |
| Over $288,350 |
$91,857 plus 39.6% of the excess over $288,350 |
Head of Household - Tax Year 2000
| Taxable Income |
Tax |
| Up to $35,150 |
15% of the Taxable Income |
| Over $35,150 but not over $90,800 |
$5,272.50 plus 28% of the excess over $35,150 |
| Over $90,800 but not over $147,050 |
$20,854.50 plus 31% of the excess over $90,800 |
| Over $147,050 but not over $288,350 |
$38,292 plus 36% of the excess over $147,050 |
| Over $288,350 |
$89,160 plus 39.6% of the excess over $288,350 |
Married Individuals Filing Separate Returns - Tax Year 2000
| Taxable Income |
Tax |
| Up to $21,925 |
15% of the Taxable Income |
| Over $21,925 but not over $52,975 |
$3,288.75 plus 28% of the excess over $21,925 |
| Over $52,975 but not over $80,725 |
$11,982.75 plus 31% of the excess over $52,975 |
| Over $80,725 but not over $144,175 |
$20,585.25 plus 36% of the excess over $80,725 |
| Over $144,175 |
$43,427.25 plus 39.6% of the excess over $144,175 |
