Planned Giving Design Center, LLC
Fri
11
Jan
2008

2002 Federal Income Tax Rate Schedules for Trusts, Estates and Individuals

 

 

2002 Schedule G - Trusts and Estates

If
taxable



of the
income but


amount
is not The tax

over--
over-- over-- is:


$0 $1,850 -------
15% $0
1,850 4,400 $277.50 + 27% 1,850
4,400 6,750 966.00 + 30% 4,400
6,750 9,200 1,671.00 + 35% 6,750
9,200 ------- 2,528.50 + 38.6% 9,200

2002 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 $6,000 -------
10% $0
6,000 27,950 $600.00 + 15% 6,000
27,950 67,700 3,892.50 + 27% 27,950
67,700 141,250 14,625.00 + 30% 67,700
141,250 307,050 36,690.00 + 35 141,250
307,050 ------- 89,280.50 + 38.6% 307,050

2002 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 $12,000 -------
10% $0
12,000 46,700 $1,200.00 + 15% 12,000
46,700 112,850 6,405.00 + 27% 46,700
112,850 171,950 24,265.50 + 30% 112,850
171,950 307,050 41,995.50 + 35% 171,950
307,050 ------- 89,280.50 + 38.6% 307,050

2002 Schedule Y-2 - Married Filing Separately

If the amount on
Enter on

Form 1040, line
Form 1040,

39, is: But not line 40

over-- over--







$0 $6,000 -------
10%
6,000 23,350 $600.00 + 10%
23,350 56,425 3,202.50 + 27%
56,425 85,975 12,132.75 + 30%
85,975 153,525 20,977.75 + 35%
153,525 ------- 44,640.25 + 38.6%

2002 Schedule Z - Head of Household

If the amount on
Enter on

Form 1040, line
Form 1040,

39, is: But not line 40

over-- over--







$0 $10,000 -------
10%
10,000 37,450 $1,000.00 + 15%
37,450 96,700 5,117.50 + 27%
96,700 156,600 21,115.00 + 30%
156,600 307,050 39,085.00 + 35%
307,050 ------- 91,742.50 + 38.6%

Sources: 2002 Form 1041-ES and Form 1040-ES