Planned Giving Design Center, LLC
Fri
11
Jan
2008

2001 Federal Income Tax Rate Schedules for Trusts, Estates, and Individuals

 

 

2001 Schedule G - Trusts and Estates

If
taxable



of the
income but


amount
is not The tax

over--
over-- over-- is:


$0 $1,800 -------
15% $0
1,800 4,250 $270.00 + 27.5% 1,800
4,250 6,500 943.75 + 30.5% 4,250
6,500 8,900 1,630.00 + 35.5% 6,500
8,900 ------- 2,482.00 + 39.1% 8,900

2001 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 $27,050 -------
15% $0
27,050 65,550 $4,057.50 + 27.5% 27,050
65,550 136,750 14,645.50 + 30.5% 65,550
136,750 297,350 36,361.00 + 35.5% 136,750
297,350 ------- 93,374.00 + 39.1% 297,350

2001 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 45,200 -------
15% $0
45,200 109,250 $6,780.00 + 27.5% 45,200
109,250 166,500 24,393.75 + 30.5% 109,250
166,500 297,350 41,855.00 + 35.5% 166,500
297,350 ------- 88,306.75 + 39.1% 297,350

2001 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 $22,600 -------
15% $0
$22,600 54,625 $3,390.00 + 27.5% $22,600
54,625 83,250 12,196.88 + 30.5% 54,625
83,250 148,675 20,927.50 + 35.5% 83,250
148,675 ------- 44,153.38 + 39.1% 148,675

2001 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 $36,250 -------
15% $0
36,250 93,650 $5,437.50 + 27.5% 36,250
93,650 151,650 21,222.50 + 30.5% 93,650
151,650 297,350 38,912.50 + 35.5% 151,650
297,350 ------- 90,636.00 + 39.1% 297,350