Tue
01
Jan
2008

2007 Federal Income Tax Rate Schedules for Trusts, Estates and Individuals

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2007 Schedule G - Trusts and Estates

If
taxable



of the
income but


amount
is not The tax

over--
over-- over-- is:


$0 $2,150
-------
15%         $0
2,150
  5,000  $322.50 + 25%    2,150
5,000   7,650
   1,035.00 + 28%    4,850
7,650   10,450
1,777.00 + 33%    7,650
10,050 ------- 2,701.00 + 35%    10,450

2007 Schedule X - Single Individuals

If your taxable
The tax is:



income is:




of the

But not


amount
over-- over--


over--






                 $0   $7,825        -------
10%          $0
7,825   31,850      $782.50 + 15% 7,825
31,850   77,100
    4,386.25 + 25% 31,850
          77,100 160,850   15,698.75 + 28% 77,100
160,850 349,700   39,148.75 + 33% 160,850
        349,700   -------   101,469.25
+ 35% 349,700

2007 Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

If your taxable
The tax is:


income is:



of the

But not


amount

over--


over--






                  $0 $15,650     -------
10%          $0
           15,650   63,700
  $1,565.00 + 15% 15,650
63,700
128,500     8,772.50
+ 25%   63,700
         128,500 195,850   24,972.50 + 28% 128,500
195,850 349,700
  43,830.50 + 33% 195,850
349,700 -------   94,601.00 + 35% 349,700

2007 Schedule Y-2 - Married Filing Separately

If your taxable
The tax is:


income is:



of the

But not


amount

over--


over--






                  $0 $7,825     -------
10%          $0
7,825 31,850 $782.50 + 15% 7,825
31,850 64,250 4,386.25 + 25% 31,850
64,250 97,925 12,486.25 + 28% 64,250
97,925 168,275 21,915.25 + 33% 97,925
174,850 ------- 47,300.50 + 35% 174,850

2007 Schedule Z - Head of Household

If your taxable
The tax is:


income is:



of the

But not


amount

over--


over--






                  $0 $11,200     -------
10%          $0
11,200   42,650
  $1,120.00 + 15%   7,825
42,650 110,100
    5,837.50
+ 25%   31,850
110,100 178,350
  22,700.00
+ 28% 64,250
178,350 349,700   41,810.00
+ 33% 97,925
349,700 -------   98,355.50
+ 35% 349,700

Sources: 2007 Form 1041 and Form 1040 Instructions