Publication 505: Tax Withholding and Estimated Tax;

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

2004 Tax Rate Schedules. Summary: This is the 2004 Tax Rate Schedules in which the text states:Single.

If line 5 is: Over--	If line 5 is: But not over--	The tax is:
$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

Married filing separately.

If line 5 is: Over--	If line 5 is: But not over--	The tax is:
$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

Married filing jointly or Qualifying widow(er).

Table 1.

If line 5 is: Over--	If line 5 is: But not over--	The tax is:
$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

Head of household.

If line 5 is: Over--	If line 5 is: But not over--	The tax is:
$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	38,141.00 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