 |
|
Filing Thresholds
|
2007
|
2006
|
2005
|
2004
|
2003
|
2002
|
2001
|
2000
|
|
Joint Return (One Man, One Woman) <Both 65
|
17,500
|
16,900
|
16,400
|
15,900
|
15,600
|
13,850
|
13,400
|
12,950
|
|
Joint both spouses 65 and over
|
19,600
|
18,900
|
18,400
|
17,800
|
17,500
|
15,650
|
15,200
|
14,650
|
|
Joint one spouses 65 and over
|
18,550
|
17,900
|
17,400
|
16,850
|
16,550
|
14,750
|
14,300
|
13,800
|
|
Unmarried Individuals <65
|
8,750
|
8,450
|
8,200
|
7,950
|
7,800
|
7,700
|
7,450
|
7,200
|
|
Unmarried Individuals =>65
|
10,050
|
9,450
|
9,200
|
9,150
|
8,950
|
8,850
|
8,550
|
8,300
|
|
Head of Household
|
11,250
|
10,850
|
10,500
|
10,250
|
10,050
|
9,900
|
9,550
|
9,250
|
|
Married Filing Separately
|
3,400
|
3,300
|
3,200
|
3,100
|
3,050
|
3,000
|
2,900
|
2,800
|
|
Qualifying Widow(er) (surviving spouse)
|
14,100
|
13,600
|
13,200
|
12,800
|
12,550
|
10,850
|
10,500
|
10,150
|
|
Qualifying Widow(er) (surviving spouse) 65 or over
|
15,150
|
14,600
|
14,200
|
13,750
|
13,500
|
11,750
|
11,400
|
11,400
|
|
Standard Deductions
|
|
Joiint or Qualifying Widow(er)
|
10,700
|
10,300
|
10,000
|
9,700
|
9,500
|
7,850
|
7,600
|
7,350
|
|
Unmarried Individuals
|
5,350
|
5,150
|
5,000
|
4,850
|
4,750
|
4,700
|
4,550
|
4,400
|
|
Head of Household
|
7,850
|
7,550
|
7,300
|
7,150
|
7,000
|
6,900
|
6,650
|
6,450
|
|
Married Filing Separately
|
5,350
|
5,150
|
5,000
|
4,850
|
4,750
|
3,925
|
3,800
|
3,675
|
|
Additional for Elderly/Blind - Married
|
1,050
|
1,000
|
1,000
|
950
|
950
|
900
|
900
|
850
|
|
Additional for Elderly/Blind - Unmarried
|
1,300
|
1,250
|
1,250
|
1,200
|
1,150
|
1,150
|
1,100
|
1,100
|
|
Taxpayer Claimed as Dependent
|
850 or 300 + Individual's Earned Income
|
850 or 300 + Individual's Earned Income
|
800 or 250 + Individual's Earned Income
|
800 or 250 + Individual's Earned Income
|
Greater of 750 or 250 plus individual's earned income
|
750
|
750
|
700
|
|
Personal/Dependent Exemption
|
3,400
|
3,300
|
3,200
|
3,100
|
3,050
|
3,000
|
2,900
|
2,800
|
|
Unearned Income Without Kiddie Tax
|
1,700
|
1,700
|
1,600
|
1,600
|
1,500
|
1,500
|
1,500
|
1,400
|
|
Adoption Credit-Special Needs Children / Start of Phase Out
|
11,390 / 170,820
|
10,960 / 154,410
|
10,630 / 159,450
|
|
|
|
|
|
|
Child Tax Credit
|
|
1,000
|
1,000
|
|
|
|
|
|
|
Tax Rates
|
|
Taxable Income Not Over
|
10%
|
10%
|
10%
|
10%
|
|
|
|
|
|
Joint or Qualifying Widower
|
15,650
|
15,100
|
14,600
|
14,300
|
14,000
|
|
|
|
|
Unmarried Individuals
|
7,825
|
7,550
|
7,300
|
7,150
|
7,000
|
|
|
|
|
Head of Household
|
11,200
|
10,750
|
10,450
|
10,200
|
10,000
|
|
|
|
|
Married Filing separately
|
7,825
|
7,550
|
7,300
|
7,150
|
7,000
|
|
|
|
|
Beginning of 15%
|
15%
|
15%
|
15%
|
15%
|
15%
|
|
|
|
|
Joint or Qualifying Widower
|
15,650
|
15,100
|
14,600
|
14,301
|
14,001
|
|
|
|
|
Unmarried Individuals
|
7,825
|
7,550
|
7,300
|
7,301
|
7,001
|
|
|
|
|
Head of Household
|
11,200
|
10,750
|
10,451
|
10,201
|
10,001
|
|
|
|
|
Married Filing separately
|
7,825
|
7,550
|
7,301
|
7,151
|
7,001
|
|
|
|
|
Beginning of 25% 27% /27.5% /28% Bracket
|
25%
|
25%
|
25%
|
25%
|
25%
|
27%
|
27.5%
|
28%
|
|
Joint or Qualifying Widower
|
63,700
|
61,300
|
59,400
|
58,100
|
56,800
|
46,700
|
45,200
|
43,850
|
|
Unmarried Individuals
|
31,850
|
30,650
|
29,700
|
29,050
|
28,400
|
27,950
|
27,050
|
26,250
|
|
Head of Household
|
42,650
|
41,050
|
39,801
|
38,900
|
38,050
|
37,450
|
36,250
|
35,150
|
|
Married Filing separately
|
31,850
|
30,650
|
29,701
|
29,050
|
28,400
|
23,350
|
22,600
|
21,925
|
|
Beginning of 28% 30% /30.5% /31% Bracket
|
28%
|
28%
|
28%
|
28%
|
28%
|
30%
|
30.5%
|
31%
|
|
Joint or Qualifying Widow(er)
|
128,500
|
123,700
|
119,951
|
117,250
|
114,650
|
112,850
|
109,250
|
105,950
|
|
Unmarried Individuals
|
77,100
|
74,200
|
71,950
|
70,350
|
68,800
|
67,700
|
65,550
|
63,550
|
|
Head of Household
|
110,100
|
106,000
|
102,801
|
100,500
|
98,250
|
96,700
|
93,650
|
90,800
|
|
Married Filing separately
|
64,250
|
61,850
|
59,976
|
58,625
|
57,325
|
56,425
|
54,625
|
52,975
|
|
Beginning of 33% 35% /35.5% /36% Bracket
|
33%
|
33%
|
33%
|
33%
|
33%
|
35%
|
35.5%
|
36%
|
|
Joint or Qualifying Widower
|
195,850
|
188,450
|
182,800
|
178,650
|
174,700
|
171,950
|
166,500
|
161,450
|
|
Unmarried Individuals
|
160,850
|
154,800
|
150,150
|
146,750
|
143,500
|
141,250
|
136,750
|
132,600
|
|
Head of Household
|
178,350
|
171,650
|
166,451
|
162,700
|
159,100
|
156,600
|
151,650
|
147,050
|
|
Married Filing separately
|
97,925
|
94,225
|
91,401
|
89,325
|
87,350
|
85,975
|
83,250
|
80,725
|
|
Beginning of 35% 38.6% /39.1% /39.6% Bracket
|
35%
|
35%
|
35%
|
35%
|
35%
|
38.6%
|
39.1%
|
39.6%
|
|
Joint or Qualifying Widow(er)
|
349,700
|
>336,550
|
326,451
|
319,100
|
311,950
|
307,050
|
297,300
|
288,350
|
|
Unmarried Individuals
|
>349,700
|
>336,550
|
>326,450
|
|
|
|
|
