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Tax Rate Schedules
2004

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

$ 0-$7,150$ 010 %$ 0
7,150-29,050715.00157,150
29,050-70,3504,000.002529,050
70,350-146,75014,325.002870,350
146,750-319,10035,717.0033146,750
319,100-......92,592.5035319,100
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Married Filing Jointly and Surviving
Taxable Income 
OverBut Not Over Pay + % on
Excess
 of amount
over

$ 0-$14,300$ 010 %$ 0
14,300-58,1001,430.001514,300
58,100-117,2508,000.002558,100
117,250-178,65022,787.5028117,250
178,650-319,10039,979.5033178,650
319,100-......86,328.0035319,100
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Married Individuals Filing Separately
Taxable Income 
OverBut Not Over Pay + % on
Excess
 of amount
over

$ 0-$7,150$ 010 %$ 0
7,150-29,050715.00157,150
29,050-58,6254,000.002529,050
58,625-89,32511,393.752858,625
89,325-159,55019,989.753389,325
159,550-......43,164.0035159,550
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Heads of Households
Taxable Income 
OverBut Not Over Pay + % on
Excess
 of amount
over

$ 0-$10,200$ 010 %$ 0
10,200-38,9001,020.001510,200
38,900-100,5005,325.002538,900
100,500-162,70020,725.0028100,500
162,700-319,10038,141.0033162,700
319,100-......89,753.0035319,100
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Estates and Nongrantor Trusts (Projected)
Taxable Income 
OverBut Not Over Pay + % on
Excess
 of amount
over

$ 0-$1,950$ 015 %$ 0
1,950-4,600292.50251,950
4,600-7,000955.00284,600
7,000-9,5501,627.00337,000
9,550-......2,468.50359,550
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