Married individuals filing joint returns and surviving spouses

If Taxable Income Is:
The Tax Is:
Not over $16,750
10% of the taxable income
Over $16,750 but not over $68,000
$1,675 plus 15% of the excess over $16,750
Over $68,000 but not over $137,300
$9,362.50 plus 25% of the excess over $68,000
Over $137,300 but not over $209,250
$26,687.50 plus 28% of the excess over $137,300
Over $209,250 but not over $373,650
$46,883.50 plus 33% of the excess over $209,250
Over $373,650
$101,085.50 plus 35% of the excess over $373,650

Heads of households

If Taxable Income Is:
The Tax Is:
Not over $11,950
10% of the taxable income
Over $11,950 but not over $45,550
$1,195 plus 15% of the excess over $11,950
Over $45,550 but not over $117,650
$6,235 plus 25% of the excess over $45,550
Over $117,650 but not over $190,550
$24,260 plus 28% of the excess over $117,650
Over $190,550 but not over $373,650
$44,672 plus 33% of the excess over $190,550
Over $373,650
$105,095 plus 35% of the excess over $373,650

Unmarried individuals (other than surviving spouses and heads of households)

If Taxable Income Is:
The Tax Is:
Not over $8,375
10% of the taxable income
Over $8,375 but not over $34,000
$837.50 plus 15% of the excess over $8,375
Over $34,000 but not over $82,400
$4,681.25 plus 25% of the excess over $34,000
Over $82,400 but not over $171,850
$16,781.25 plus 28% of the excess over $82,400
Over $171,850 but not over $373,650
$41,827.25 plus 33% of the excess over $171,850
Over $373,650
$108,421.30 plus 35% of the excess over $373,650

Married individuals filing separate returns

If Taxable Income Is:
The Tax Is:
Not over $8,375
10% of the taxable income
Over $8,375 but not over $34,000
$837.50 plus 15% of the excess over $8,375
Over $34,000 but not over $68,650
$4,681.25 plus 25% of the excess over $34,000
Over $68,650 but not over $104,625
$13,343.75 plus 28% of the excess over $68,650
Over $104,625 but not over $186,825
$23,416.75 plus 33% of the excess over $104,625
Over $186,825
$50,542.75 plus 35% of the excess over $186,825

2010 Tax Bracket