Tax Rate Schedules
2003

Single Individuals
Taxable Income
Over	But Not Over	Pay	+ % on Excess	of amount over

$ 0-	$6,000	$ 0	10 %	$ 0
6,000-	28,400	600.00	15	6,000
28,400-	68,800	3,960.00	27	28,400
68,800-	143,500	14,868.00	30	68,800
143,500-	311,950	37,278.00	35	143,500
311,950-	......	96,235.50	38.6	311,950
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Married Filing Jointly and Surviving
Taxable Income
Over	But Not Over	Pay	+ % on Excess	of amount over

$ 0-	$12,000	$ 0	10 %	$ 0
12,000-	47,450	1,200.00	15	12,000
47,450-	114,650	6,517.50	27	46,450
114,650-	174,700	24,661.50	30	114,650
174,700-	311,950	42,676.50	35	174,700
311,950-	......	90,714.00	38.6	311,950
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Married Individuals Filing Separately
Taxable Income
Over	But Not Over	Pay	+ % on Excess	of amount over

$ 0-	$6,000	$ 0	10 %	$ 0
6,000-	23,725	600.00	15	6,000
23,725-	57,325	3,258.75	27	23,725
57,325-	87,350	12,330.75	30	57,325
87,350-	155,975	21,338.25	35	87,350
155,975-	......	45,357.00	38.6	155,975
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Heads of Households
Taxable Income
Over	But Not Over	Pay	+ % on Excess	of amount over

$ 0-	$10,000	$ 0	10 %	$ 0
10,000-	38,050	1,000.00	15	10,000
38,050-	98,250	5,207.50	27	38,050
98,250-	159,100	21,461.50	30	98,250
159,100-	311,950	39,716.50	35	159,100
311,950-	......	93,214.00	38.6	311,950
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Estates and Nongrantor Trusts
Taxable Income
Over	But Not Over	Pay	+ % on Excess	of amount over

$ 0-	$1,900	$ 0	15 %	$ 0
1,900-	4,500	285.00	27	1,900
4,500-	6,850	987.00	30	4,500
6,850-	9,350	1,692.00	35	6,850
9,350-	......	2,567.00	38.6	9,350
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Unified Transfer Tax Rate Schedule for 2003
Taxable Income
Over	But Not Over	Tax on	Rate on Excess

$ 1,500,000	$2,000,000	555,800	45
2,000,000	......	780,800	49
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Estate & Gift Tax Changes
Year	Highest Estate, GST, & Gift Tax Rate	Cumulative Estate & GST Transfer Exemption Amount
2001	55% + surtax	$675,000
2002	50%	1,000,000
2003	49%	1,000,000
2004	48%	1,500,000
2005	47%	1,500,000
2006	46%	2,000,000
2007 - 2008	45%	2,000,000
2009	45%	3,500,000
2010	Top individual income tax rate (gift tax only)	Taxes Repealed
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Table for determining distribution period. The following table, referred to as the Uniform Lifetime Table, is used for determining the distribution period for lifetime distributions to an employee in situations in which the employee's spouse is either not the sole designated beneficiary or is the sole designated beneficiary but is not more than 10 years younger than the employee.

Minimum Distributions
Age of employee	Distribution Period	Age of Employee	Distribution Period
70	27.4	92	10.2
71	26.5	93	9.6
72	25.6	94	9.1
73	24.7	95	8.6
74	23.8	96	8.1
75	22.9	97	7.6
76	22.0	98	7.1
77	21.2	99	6.7
78	20.3	100	6.3
79	19.5	101	5.9
80	18.7	102	5.5
81	17.9	103	5.2
82	17.1	104	4.9
83	16.3	105	4.5
84	15.5	106	4.2
85	14.8	107	3.9
86	14.1	108	3.7
87	13.4	109	3.4
88	12.7	110	3.1
89	12.0	111	2.9
90	11.4	112	2.6
91	10.8	113	2.4
92	10.2	114	2.1
93	9.6	115+	1.9
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Tax Rate Schedules 2003

Tax Rate Schedules
2003