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Pub. 17, Your Federal Income Tax 2004 Tax Year

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2004 Tax Rate Schedules. Summary: These are the Tax Rate Schedules used to determine your 2004 taxes if your income is $100,000 or more.Schedule X--Use if your filing status is Single. 

If the amount on Form 1040, line 42, is: Over— But not over-- The tax on Form 1040, line 43 is: of the amount over—
$0 $7,150 10% of the amount over $0  
7,150 29,050 $715.00 plus 15% of the amount over 7,150  
29,050 70,350 4,000.00 plus 25% of the amount over 29,050  
70,350 146,750 14,325.00 plus 28% of the amount over 70,350  
146,750 319,100 35,717.00 plus 33% of the amount over 146,750  
319,100 no limit 92,592.50 plus 35% of the amount over 319,100  

Schedule Y-1--Use if your filing status is Married filing jointly or Qualifying widow(er). 

If the amount on Form 1040, line 42, is: Over— But not over-- The tax on Form 1040, line 43 is: of the amount over—
$0 14,300 10% of the amount over $0  
14,300 58,100 $1,430.00 plus 15% of the amount over 14,300  
58,100 117,250 8,000.00 plus 25% of the amount over 58,100  
117,250 178,650 22,787.50 plus 28% of the amount over 117,250  
178,650 319,100 39,979.50 plus 33% of the amount over 178,650  
319,100 no limit 86,328.00 plus 35% of the amount over 319,100  

Schedule Y-2--Use if your filing status is Married filing separately. 

If the amount on Form 1040, line 42, is: Over— But not over-- The tax on Form 1040, line 43 is: of the amount over—
$0 7,150 10% of the amount over $0  
7,150 29,050 $715.00 plus 15% of the amount over 7,150  
29,050 58,625 4,000.00 plus 25% of the amount over 29,050  
58,625 89,325 11,393.75 plus 28% of the amount over 58,625  
89,325 159,550 19,989.75 plus 33% of the amount over 89,325  
159,550 no limit 43,164.00 plus 35% of the amount over 159,550  

Schedule Z--Use if your filing status is Head of household. 

If the amount on Form 1040, line 42, is: Over— But not over-- The tax on Form 1040, line 43 is: of the amount over—
$0 10,200 10% of the amount over $0  
10,200 38,900 $1,020.00 plus 15% of the amount over 10,200  
38,900 100,500 5,325.00 plus 25% of the amount over 38,900  
100,500 162,700 20,725.00 plus 28% of the amount over 100,500  
162,700 319,100 38,141.00 plus 33% of the amount over 162,700  
319,100 no limit 89,753.00 plus 35% of the amount over 319,100  

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