2009 Federal Income Tax Tables

Find out your 2009 federal income tax bracket with user friendly IRS tax tables for married individuals filing joint returns, heads of households, unmarried individuals, married individuals filing separate returns, and estates and trusts.1

 

Married Individuals Filing Joint Returns, & Surviving Spouses

 

Taxable Income

 

2009 Tax

 

Not over $16,700

 

10% of the taxable income

 

Over $16,700 but not over $67,900

 

 

$1,670 + 15% of the excess over $16,700

 

Over $67,900 but not over $137,050

 

$9,350 + 25% of the excess over $67,900

 

Over $137,050 but not over $208,850

 

$26,637.50 + 28% of the excess over $137,050

 

Over $208,850 but not over $372,950

 

$46,741.50 + 33% of the excess over $208,850

 

Over $372,950

 

$100,894.50 + 35% of the excess over $372,950

 

 

Heads of Households

 

Taxable Income

 

2009 Tax

 

Not over $11,950

 

10% of the taxable income

 

Over $11,950 but not over $45,500

 

$1,195 + 15% of the excess over $11,950

 

Over $45,500 but not over $117,450

 

$6,227.50 + 25% of the excess over $45,500

 

Over $117,450 but not over $190,200

 

$24,215 + 28% of the excess over $117,450

 

Over $190,200 but not over $372,950

 

$44,585 + 33% of the excess over $190,200

 

Over $372,950

 

$104,892.50 + 35% of the excess over $372,950

 

 

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

 

Taxable Income

 

2009 Tax

 

Not over $8,350

 

10% of the taxable income

 

Over $8,350 but not over $33,950

 

$835 + 15% of the excess over $8,350

 

Over $33,950 but not over $82,250

 

$4,675 + 25% of the excess over $33,950

 

Over $82,250 but not over $171, 550

 

$16,750 + 28% of the excess over $82,250

 

Over $171, 550 but not over $372,950

 

$41,754 + 33% of the excess over $171,550

 

Over $372,950

 

$108,216 + 35% of the excess over $372,950

 

 

Married Individuals Filing Separate Returns

 

Taxable Income

 

2009 Tax

 

Not over $8,350

 

10% of the taxable income

 

Over $8,350 but not over $33,950

 

$835 + 15% of the excess over $8,350

 

Over $33,950 but not over $68,525

 

$4,675 + 25% of the excess over $33,950

 

Over $68,525 but not over $104,425

 

$13,318.75 + 28% of the excess over $68,525

 

Over $104,425 but not over $186,475

 

$23,370.75 + 33% of the excess over $104,425

 

Over $186,475

 

$50,447.25 + 35% of the excess over $186,475

 

 

Estates & Trusts

 

Taxable Income

 

2009 Tax

 

Not over $2,300

 

15% of the taxable income

 

Over $2,300 but not over $5,350

 

$345 + 25% of the excess over $2,300

 

Over $5,350 but not over $8,200

 

$1,107.50 + 28% of the excess over $5,350

 

Over $8,200 but not over $11,150

 

$1,905.50 + 33% of the excess over $8,200

 

Over $11,150

 

$2,879 + 35% of the excess over $11,150

 

 

Planning Tip

 

When looking at your federal income tax bracket, pay attention first to your last bracket. Why? That’s where you start to pocket cash when you find a new or additional tax deduction.

 

Example. You are married. You and your spouse have taxable income of $120,000. That puts the two of you in the 25 percent federal income tax bracket. If you can find $10,000 in new deductions, you pocket $2,500.

 

If you have a one-owner or husband and wife business, visit our topics list to get some ideas about where you might find those deductions, click here.

 

 

 

 


 

1    Rev. Proc. 2008-66