2011 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)


If taxable income is:Your tax is:
Not over $8,50010% of taxable income
Over $8,500 to $34,500$850 + 15% of the excess over $8,500
Over $34,500 to $83,600$4,750 + 25% of the excess over $34,500
Over $83,600 to $174,400$17,025 + 28% of the excess over $83,600
Over $174,400 to $379,150$42,449 + 33% of the excess over $174,400
Over $379,150$110,016.50 + 35% of the excess over $379,150

Married filing jointly and surviving spouses

If taxable income is:Your tax is:
Not over $17,00010% of taxable income
Over $17,000 to $69,000$1,700 + 15% of the excess over $17,000
Over $69,000 to $139,350$9,500 + 25% of the excess over $69,000
Over $139,350 to $212,300$27,087.50 + 28% of the excess over $139,350
Over $212,300 to $379,150$47,513.50 + 33% of the excess over $212,300
Over $379,150$102,574 + 35% of the excess over $379,150

Married individuals filing separately

If taxable income is:Your tax is:
Not over $8,50010% of taxable income
Over $8,500 to $34,500$850 + 15% of the excess over $8,500
Over $34,500 to $69,675$4,750 + 25% of the excess over $34,500
Over $69,675 to $106,150$13,543.75 + 28% of the excess over $69,675
Over $106,150 to $189,575$23,756.75 + 33% of the excess over $106,150
Over $189,575$51,287 + 35% of the excess over $189,575

Heads of household

If taxable income is:Your tax is:
Not over $12,15010% of taxable income
Over $12,150 to $46,250$1,215 + 15% of the excess over $12,150
Over $46,250 to $119,400$6,330 + 25% of the excess over $46,250
Over $119,400 to $193,350$24,617.50 + 28% of the excess over $119,400
Over $193,350 to $379,150$45,323.50 + 33% of the excess over $193,350
Over $379,150$106,637.50 + 35% of the excess over $379,150

Trusts and estates

If taxable income is:Your tax is:
Not over $2,30015% of taxable income
Over $2,300 to $5,450$345 + 25% of the excess over $2,300
Over $5,450 to $8,300$1,132.50 + 28% of the excess over $5,450
Over $8,300 to $11,350$1,930.50 + 33% of the excess over $8,300
Over $11,350$2,937 + 35% of the excess over $11,350

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Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2011.