| 2005 Tax Rate Schedules | |||||
| If Taxable Income | The Tax is | ||||
| Is Over | But Not Over | This Amount | Plus This % | Of the Excess Over | |
| Single | $ - | $ 7,300 | $ - | 10% | $ - |
| $ 7,300 | $ 29,700 | $ 730.00 | 15% | $ 7,300 | |
| $ 29,700 | $ 71,950 | $ 4,090.00 | 25% | $ 29,700 | |
| $ 71,950 | $150,150 | $14,652.50 | 28% | $ 71,950 | |
| $ 150,150 | $326,450 | $36,548.50 | 33% | $ 150,150 | |
| $ 326,450 | - | $94,727.50 | 35% | $ 326,450 | |
| Married Filing Jointly or Qualifying Widow(er) | $ - | $ 14,600 | $ - | 10% | $ - |
| $ 14,600 | $ 59,400 | $ 1,460.00 | 15% | $ 14,600 | |
| $ 59,400 | $119,950 | $ 8,180.00 | 25% | $ 59,400 | |
| $ 119,950 | $182,800 | $23,317.50 | 28% | $ 119,950 | |
| $ 182,800 | $326,450 | $40,915.50 | 33% | $ 182,800 | |
| $ 326,450 | - | $88,320.00 | 35% | $ 326,450 | |
| Married Filing Separately | $ - | $ 7,300 | $ - | 10% | $ - |
| $ 7,300 | $ 29,700 | $ 730.00 | 15% | $ 7,300 | |
| $ 29,700 | $ 59,975 | $ 4,090.00 | 25% | $ 29,700 | |
| $ 59,975 | $ 91,400 | $11,658.75 | 28% | $ 59,975 | |
| $ 91,400 | $163,225 | $20,457.75 | 33% | $ 91,400 | |
| $ 163,225 | - | $44,160.00 | 35% | $ 163,225 | |
| Head of Household | $ - | $ 10,450 | $ - | 10% | $ - |
| $ 10,450 | $ 39,800 | $ 1,045.00 | 15% | $ 10,450 | |
| $ 39,800 | $102,800 | $ 5,447.50 | 25% | $ 39,800 | |
| $ 102,800 | $166,450 | $21,197.50 | 28% | $ 102,800 | |
| $ 166,450 | $326,450 | $39,019.50 | 33% | $ 166,450 | |
| $ 326,450 | - | $91,819.50 | 35% | $ 326,450 | |