| 2003 Tax Rate Schedules | |||||
| If Taxable Income | The Tax is | ||||
| Is Over | But Not Over | This Amount | Plus This % | Of the Excess Over | |
| Single | $ - | $ 7,000 | $ - | 10% | $ - |
| $ 7,000 | $ 28,400 | $ 700.00 | 15% | $ 7,000 | |
| $ 28,400 | $ 68,800 | $ 3,910.00 | 25% | $ 28,400 | |
| $ 68,800 | $143,500 | $14,010.00 | 28% | $ 68,800 | |
| $ 143,500 | $311,950 | $34,926.00 | 33% | $ 143,500 | |
| $ 311,950 | - | $90,514.50 | 35% | $ 311,950 | |
| Married Filing Jointly or Qualifying Widow(er) | $ - | $ 14,000 | $ - | 10% | $ - |
| $ 14,000 | $ 56,800 | $ 1,400.00 | 15% | $ 14,000 | |
| $ 56,800 | $114,650 | $ 7,820.00 | 25% | $ 56,800 | |
| $ 114,650 | $174,700 | $22,282.50 | 28% | $ 114,650 | |
| $ 174,700 | $311,950 | $39,096.50 | 33% | $ 174,700 | |
| $ 311,950 | - | $84,389.00 | 35% | $ 311,950 | |
| Married Filing Separately | $ - | $ 7,000 | $ - | 10% | $ - |
| $ 7,000 | $ 28,400 | $ 700.00 | 15% | $ 7,000 | |
| $ 28,400 | $ 57,325 | $ 3,910.00 | 25% | $ 28,400 | |
| $ 57,325 | $ 87,350 | $11,141.25 | 28% | $ 57,325 | |
| $ 87,350 | $155,975 | $19,548.25 | 33% | $ 87,350 | |
| $ 155,975 | - | $42,194.50 | 35% | $ 155,975 | |
| Head of Household | $ - | $ 10,000 | $ - | 10% | $ - |
| $ 10,000 | $ 38,050 | $ 1,000.00 | 15% | $ 10,000 | |
| $ 38,050 | $ 98,250 | $ 5,207.50 | 25% | $ 38,050 | |
| $ 98,250 | $159,100 | $20,257.50 | 28% | $ 98,250 | |
| $ 159,100 | $311,950 | $37,295.50 | 33% | $ 159,100 | |
| $ 311,950 | - | $87,736.00 | 35% | $ 311,950 | |