Planned Giving Design Center, LLC
Fri
11
Jan
2008

1999 Federal Income Tax Rate Schedules for Trusts, Estates, and Individuals

 

 

1999 Schedule G - Trusts and Estates

If taxable income on
Enter on


Form 1041, line
Form 1041

of the
22, is: But not line 40

amount
over-- over--


over--




$0 $1,750 -------
15% $0
1,750 4,050 $262.50 + 28% 1,750
4,050 6,200 906.50 + 31% 4,050
6,200 8,450 1,573.00 + 36% 6,200
8,450 ------- 2,383.00 + 39.6% 8,450

1999 Schedule X - Single Individuals

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




$0 $25,750 -------
15% $0
25,750 62,450 $3,862.50 + 28% 25,750
62,450 130,250 14,138.50 + 31% 62,450
130,250 283,150 35,156.50 + 36% 130,250
283,150 ------- 90,200.50 + 39.6% 283,150

1999 Schedule Y-1 - Married Filing Jointly

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




$0 $43,050 -------
15% $0
43,050 104,050 $6,457.50 + 28% 43,050
104,050 158,550 23,537.50 + 31% 104,050
158,550 283,150 40,432.00 + 36% 158,550
283,150 ------- 85,288.50 + 39.6% 283,150

1999 Schedule Y-2 - Married Filing Separately

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




$0 $21,525 -------
15% $0
$21,525 52,025 $3,228.75 + 28% $21,525
52,025 79,275 11,768.75 + 31% 52,025
79,275 141,575 20,216.25 + 36% 79,275
141,575 ------- 42,644.25 + 39.6% 141,575

1999 Schedule Z - Head of Household

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




$0 $34,550 -------
15% $0
34,550 89,150 $5,182.50 + 28% 34,550
89,150 144,400 20,470.50 + 31% 89,150
144,400 283,150 37,598.00 + 36% 144,400
283,150 ------- 87,548.00 + 39.6% 283,150