Married Individuals Filing Joint Returns & Surviving Spouses - Tax Year 2002
| Taxable Income |
Tax |
| Over $12,000 but not over $47,450 |
$1,200.00 plus 15% of the excess over $12,000 |
| Over $47,450 but not over $114,650 |
$6,517.50 plus 27% of the excess over $47,450 |
| Over $114,650 but not over $174,700 |
$24,661.50 plus 30% of the excess over $114,650 |
| Over $174,700 but not over $311,950 |
$42,676.50 plus 35% of the excess over $174,700 |
| Over $311,950 |
$90,714.00 plus 38.6% of the excess over $311,950
|
Unmarried Individuals (Other Than Surviving Spouses & Heads of Household) - Tax Year 2002
| Taxable Income |
Tax |
| Over $6,000 but not over $28,400 |
$600.00 plus 15% of the excess over $6,000
|
| Over $28,400 but not over $68,800 |
$3,960.00 plus 27% of the excess over $28,400 |
| Over $68,800 but not over $143,500 |
$14,868.00 plus 30% of the excess over $68,800
|
| Over $143,500 but not over $311,950 |
$37,278.00 plus 35% of the excess over $143,500 |
Head of Household - Tax Year 2002
| Taxable Income |
Tax |
| Over $10,000 but not over $38,050 |
15% of the Taxable Income |
| Over $38,050 but not over $98,250 |
27.5% of the excess over $38,050 |
| Over $98,250 but not over $159,100 |
30.5% of the excess over $98,250 |
| Over $159,100 but not over $311,950 |
35.5% of the excess over $159,100 |
| Over $311,950 |
38.6% of the excess over $311,950 |
Married Individuals Filing Separate Returns - Tax Year 2002
| Taxable Income |
Tax |
| Up to $23,725 |
15% of the Taxable Income |
| Over $23,725 but not over $57,325 |
27.5% of the excess over $23,725 |
| Over $57,325 but not over $87,350 |
30.5% of the excess over $57,325 |
| Over $83,250 but not over $155,975 |
35.5% of the excess over $83,250 |
| Over $155,975 |
39.1% of the excess over $155,975 |
|
|
