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Current Tax Rate Tables
| FICA Tax Rates* |
|
Maximum Taxable Wage Base |
Maximum Tax Withheld |
|---|
Social Security
old-age, survivors, disability insurance |
|
2010 |
2009 |
2010 |
2009 |
| Employee |
6.20% |
$106,800 |
$106,800 |
$6,622 |
$6,622 |
| Self Employed |
12.40% |
$106,800 |
$106,800 |
$6,622 |
$6,622 |
| Medicare |
|
2010 |
2009 |
2010 |
2009 |
| Employee |
1.45% |
no limit |
no limit |
no limit |
no limit |
| Self Employed |
2.90% |
no limit |
no limit |
no limit |
no limit |
| *Household Employees: any person who paid cash wages of $1,500 or more in 2007 and $1,600 or more in 2008 to any one household employee must withhold and pay social security and Medicare taxes. |
| Corporate Tax Rates |
|---|
| Regular Tax |
If taxable income is: |
Your tax is: |
|
|
of amount over: |
|
$0 - $50,000 |
$0 |
+ |
15% |
$0 |
|
$50,001 - $75,000 |
$7,500 |
+ |
25% |
$50,000 |
|
$75,001 - $100,000 |
$13,750 |
+ |
34% |
$75,000 |
|
$100,001 - $335,000 |
$22,250 |
+ |
39% |
$100,000 |
|
$335,001 - $10,000,000 |
$113,900 |
+ |
34% |
$335,000 |
|
$10,000,001 - $15,000,000 |
$3,400,000 |
+ |
35% |
$10,000,000 |
|
$15,000,001 - $18,333,333 |
$5,150,000 |
+ |
38% |
$15,000,000 |
|
$18,333,334 and above |
|
|
35% |
$0 |
| Personal Service Corporations |
flat 35% |
| Individual Tax Rates - 2009 |
|---|
| Single |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $8,350 |
$0 |
+ |
10% |
$0 |
|
$8,350 - $33,950 |
$835 |
+ |
15% |
$8,350 |
|
$33,950 - $82,250 |
$4,675 |
+ |
25% |
$33,950 |
|
$82,250 - $171,550 |
$16,750 |
+ |
28% |
$82,250 |
|
$171,550 - $372,950 |
$41,754 |
+ |
33% |
$171,550 |
|
$372,950 and above |
$108,216 |
+ |
35% |
$372,950 |
| Head of Household |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $11,950 |
$0 |
+ |
10% |
$0 |
|
$11,950 - $45,500 |
$1,195 |
+ |
15% |
$11,950 |
|
$45,500 - $117,450 |
$6,227 |
+ |
25% |
$45,500 |
|
$117,450- $190,200 |
$24,215 |
+ |
28% |
$117,450 |
|
$190,200 - $372,950 |
$44,585 |
+ |
33% |
$190,200 |
|
$372,950 and above |
$104,892 |
+ |
35% |
$372,950 |
| Married Filing Jointly & Surviving Spouses |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $16,700 |
$0 |
+ |
10% |
$0 |
|
$16,700- $67,900 |
$1,670 |
+ |
15% |
$16,700 |
|
$67,900- $137,050 |
$9,350 |
+ |
25% |
$67,900 |
|
$137,050- $208,850 |
$26,637 |
+ |
28% |
$137,050 |
|
$208,850- $372,950 |
$46,741 |
+ |
33% |
$208,850 |
|
$372,950 and above |
$100,894 |
+ |
35% |
$372,950 |
| Married Filing Separately |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $8,350 |
$0 |
+ |
10% |
$0 |
|
$8,350 - $33,950 |
$835 |
+ |
15% |
$8,350 |
|
$33,950 - $68,525 |
$4,675 |
+ |
25% |
$33,950 |
|
$68,525- $104,425 |
$13,319 |
+ |
28% |
$68,525 |
|
$104,425- $186,475 |
$23,371 |
+ |
33% |
$104,425 |
|
$186,475 and above |
$50,447 |
+ |
35% |
$186,475 |
| Individual Tax Rates – 2010 |
|---|
| Single |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $8,375 |
$0 |
+ |
10% |
$0 |
|
$8,375 - $34,000 |
$837 |
+ |
15% |
$8,375 |
|
$34,000- $82,400 |
$4,681 |
+ |
25% |
$34,000 |
|
$82,400- $171,850 |
$16,781 |
+ |
28% |
$82,400 |
|
$171,850- $373,650 |
$41,827 |
+ |
33% |
$171,850 |
|
$373,650 and above |
$108,421 |
+ |
35% |
$373,650 |
| Head of Household |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $11,950 |
$0 |
+ |
10% |
$0 |
|
$11,950- $45,550 |
$1,195 |
+ |
15% |
$11,950 |
|
$45,550- $117,650 |
$6,235 |
+ |
25% |
$45,550 |
|
$117,650 - $190,550 |
$24,260 |
+ |
28% |
$117,650 |
|
$190,550- $373,650 |
$44,672 |
+ |
33% |
$190,550 |
|
$373,650 and above |
$105,095 |
+ |
35% |
$373,650 |
| Married Filing Jointly & Surviving Spouses |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $16,750 |
$0 |
+ |
10% |
$0 |
|
$16,750- $68,000 |
$1675 |
+ |
15% |
$16,750 |
|
$68,000- $137,300 |
$9,362 |
+ |
25% |
$68,000 |
|
$137,300 $209,250 |
$26,687 |
+ |
28% |
$137,300 |
|
$209,250- $373,650 |
$46,833 |
+ |
33% |
$209,250 |
|
$373,650 and above |
$101,085 |
+ |
35% |
$373,650 |
| Married Filing Separately |
If taxable income is between: |
Your tax is: |
|
|
of amount over: |
|
$0 - $8,375 |
$0 |
+ |
10% |
$0 |
|
$8,375- $34,000 |
$837 |
+ |
15% |
$8,375 |
|
$34,000- $68,650 |
$4,681 |
+ |
25% |
$34,000 |
|
$68,650- $104,625 |
$13,344 |
+ |
28% |
$68,650 |
|
$104,625- $186,825 |
$23,417 |
+ |
33% |
$104,625 |
|
$186,825 and above |
$50,543 |
+ |
35% |
$186,825 |
| Standard Deductions |
|---|
|
2009 Deduction |
| Single |
$5,700 |
| Head of Household |
$8,350 |
| Married Filing Jointly & Surviving Spouses |
$11,400 |
| Married Filing Separately |
$5,700 |
|
|
2010 Deduction |
| Single |
$5,700 |
| Head of Household |
$8,400 |
| Married Filing Jointly & Surviving Spouses |
$11,400 |
| Married Filing Separately |
$5,700 |
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