| 2004 Tax Rate Schedules | |||||
| If Taxable Income | The Tax is | ||||
| Is Over | But Not Over | This Amount | Plus This % | Of the Excess Over | |
| Single | $ - | $ 7,150 | $ - | 10% | $ - |
| $ 7,150 | $ 29,050 | $ 715.00 | 15% | $ 7,150 | |
| $ 29,050 | $ 70,350 | $ 4,000.00 | 25% | $ 29,050 | |
| $ 70,350 | $146,750 | $14,325.00 | 28% | $ 70,350 | |
| $ 146,750 | $319,100 | $35,717.00 | 33% | $ 146,750 | |
| $ 319,100 | - | $92,592.50 | 35% | $ 319,100 | |
| Married Filing Jointly or Qualifying Widow(er) | $ - | $ 14,300 | $ - | 10% | $ - |
| $ 14,300 | $ 58,100 | $ 1,400.00 | 15% | $ 14,300 | |
| $ 58,100 | $117,250 | $ 7,820.00 | 25% | $ 58,100 | |
| $ 117,250 | $178,650 | $22,787.50 | 28% | $ 117,250 | |
| $ 178,650 | $319,100 | $39,979.50 | 33% | $ 178,650 | |
| $ 319,100 | - | $84,389.00 | 35% | $ 319,100 | |
| Married Filing Separately | $ - | $ 7,150 | $ - | 10% | $ - |
| $ 7,150 | $ 29,050 | $ 715.00 | 15% | $ 7,150 | |
| $ 29,050 | $ 58,625 | $ 4,000.00 | 25% | $ 29,050 | |
| $ 58,625 | $ 89,325 | $11,393.75 | 28% | $ 58,625 | |
| $ 89,325 | $159,550 | $19,989.75 | 33% | $ 89,325 | |
| $ 159,550 | - | $43,164.00 | 35% | $ 159,550 | |
| Head of Household | $ - | $ 10,200 | $ - | 10% | $ - |
| $ 10,200 | $ 38,900 | $ 1,020.00 | 15% | $ 10,200 | |
| $ 38,900 | $100,500 | $ 5,325.00 | 25% | $ 38,900 | |
| $ 100,500 | $162,700 | $20,725.00 | 28% | $ 100,500 | |
| $ 162,700 | $319,100 | $38,141.00 | 33% | $ 162,700 | |
| $ 319,100 | - | $89,753.00 | 35% | $ 319,100 | |