Marginal Tax Rate	Single	Married Filing Jointly or Qualified Widow(er)	Married Filing Separately	Head of Household
10%	$0 - $7,825	$0 - $15,650	$0 - $7,825	$0 - $11,200
15%	$7,826 - $31,850	$15,651 - $63,700	$7,826 - $31,850	$11,201 - $42,650
25%	$31,851 - $77,100	$63,701 - $128,500	$31,851 - $64,250	$42,651 - $110,100
28%	$77,101 - $160,850	$128,501 - $195,850	$64,251 - $97,925	$110,101 - $178,350
33%	$160,851 - $349,700	$195,851 - $349,700	$97,926 - $174,850	$178,351 - $349,700
35%	$349,701+	$349,701+	$174,851+	$349,701+

Example of a tax computation

Income tax:

• $40,000 (adjusted gross income)
  • $7,825 × 0.10 = $782.50
  • ($31,850 - $7,825) × 0.15 = $3,603.75
  • ($40,000 - $31,850) × 0.25 = $2,037.50
• Total income tax = $6,423.75 (16.06% of income)

Note that in addition to income tax, a wage earner would also have to pay FICA (payroll) tax (and an equal amount of FICA tax must be paid by the employer):

• $40,000 (adjusted gross income)
  • $40,000 × 0.062 = $2,480 (Social Security portion)
  • $40,000 × 0.0145 = $580 (Medicare portion)
• Total FICA tax = $3,060 (7.65% of income)

• Total federal tax of individual = $9,483.75 (23.71% of income)

STATE INDIVIDUAL INCOME TAXES
(Tax rates for tax year 2007 -- as of January 1, 2007)

	---Tax Rates---				# of	--Income Brackets--					---Personal Exemption---							Federal Tax
State	Low		High		Brackets	Low			High		Single			Married		Child.		Ded.
ALABAMA	2.0	-	5.0		3	500	(b)	-	3,000	(b)		1,500		3,000		300		*
ALASKA	No State Income Tax
ARIZONA	2.59	-	4.54		5	10,000	(b)	-	150,000	(b)		2,100		4,200		2,300
ARKANSAS (a)	1.0	-	7.0	(e)	6	3,599		-	30,100			22	(c)	44	(c)	22	(c)
CALIFORNIA (a)	1.0	-	9.3	(w)	6	6,622	(b)	-	43,468	(b)		91	(c)	182	(c)	285	(c)
COLORADO	4.63				1	-----Flat rate-----						-----------None-----------
CONNECTICUT	3.0	-	5.0		2	10,000	(b)	-	10,000	(b)		12,750	(f)	24,500	(f)	0
DELAWARE	2.2	-	5.95		6	5,000		-	60,000			110	(c)	220	(c)	110	(c)
FLORIDA	No State Income Tax
GEORGIA	1.0	-	6.0		6	750	(g)	-	7,000	(g)		2,700		5,400		3,000
HAWAII	1.4	-	8.25		9	2,400	(b)	-	48,000	(b)		1,040		2,080		1,040
IDAHO (a)	1.6	-	7.8		8	1,198	(h)	-	23,964	(h)		3,400	(d)	6,800	(d)	3,400	(d)
ILLINOIS	3.0				1	-----Flat rate-----						2,000		4,000		2,000
INDIANA	3.4				1	-----Flat rate-----						1,000		2,000		1,000
IOWA (a)	0.36	-	8.98		9	1,343		-	60,436			40	(c)	80	(c)	40	(c)	*
KANSAS	3.5	-	6.45		3	15,000	(b)	-	30,000	(b)		2,250		4,500		2,250
KENTUCKY	2.0	-	6.0		6	3,000		-	75,000			20	(c)	40	(c)	20	(c)
LOUISIANA	2.0	-	6.0		3	12,500	(b)	-	25,000	(b)		4,500	(i)	9,000	(i)	1,000	(i)	*
MAINE (a)	2.0	-	8.5		4	4,550	(b)	-	18,250	(b)		2,850		5,700		2,850
MARYLAND	2.0	-	4.75		4	1,000		-	3,000			2,400		4,800		2,400
MASSACHUSETTS (a)	5.3				1	-----Flat rate-----						4,125		8,250		1,000
MICHIGAN (a)	3.9				1	-----Flat rate-----						3,300		6,600		3,300
MINNESOTA (a)	5.35	-	7.85		3	21,310	(j)	-	69,991	(j)		3,400	(d)	6,800	(d)	3,400	(d)
MISSISSIPPI	3.0	-	5.0		3	5,000		-	10,000			6,000		12,000		1,500
MISSOURI	1.5	-	6.0		10	1,000		-	9,000			2,100		4,200		1,200		* (r)
MONTANA (a)	1.0	-	6.9		7	2,300		-	14,500			1,980		3,960		1,980		* (r)
NEBRASKA (a)	2.56	-	6.84		4	2,400	(k)	-	27,001	(k)		106	(c)	212	(c)	106	(c)
NEVADA	No State Income Tax
NEW HAMPSHIRE	State Income Tax is Limited to Dividends and Interest Income Only.
NEW JERSEY	1.4	-	8.97		6	20,000	(l)	-	500,000	(l)		1,000		2,000		1,500
NEW MEXICO	1.7	-	5.3		4	5,500	(m)	-	16,000	(m)		3,400	(d)	6,800	(d)	3,400	(d)
NEW YORK	4.0	-	6.85		5	8,000	(b)	-	20,000	(b)		0		0		1,000
NORTH CAROLINA (n)	6.0	-	8.0		4	12,750	(n)	-	120,000	(n)		3,400	(d)	6,800	(d)	3,400	(d)
NORTH DAKOTA (a)	2.1	-	5.54	(o)	5	30,650	(o)	-	336,550	(o)		3,400	(d)	6,800	(d)	3,400	(d)
OHIO (a)	0.649	-	6.555		9	5,000		-	200,000			1,400	(p)	2,800	(p)	1,400	(p)
OKLAHOMA	0.5	-	5.65	(q)	7	1,000	(b)	-	10,000	(b)		1,000		2,000		1,000		* (q)
OREGON (a)	5.0	-	9.0		3	2,750	(b)	-	6,851	(b)		159	(c)	318	(c)	159	(c)	* (r)
PENNSYLVANIA	3.07				1	-----Flat rate-----						-----------None-----------
RHODE ISLAND	25.0% Federal tax liability (s)								---			---		---		---
SOUTH CAROLINA (a)	2.5	-	7.0		6	2,570		-	12,850			3,400	(d)	6,800	(d)	3,400	(d)
SOUTH DAKOTA	No State Income Tax
TENNESSEE	State Income Tax is Limited to Dividends and Interest Income Only.
TEXAS	No State Income Tax
UTAH	2.30	-	6.98	(t)	6	1,000	(b)	-	5,501	(b)		2,550	(d)	5,100	(d)	2,550	(d)	* (t)
VERMONT (a)	3.6	-	9.5		5	30,650	(u)		336,551	(u)		3,400	(d)	6,800	(d)	3,400	(d)
VIRGINIA	2.0	-	5.75		4	3,000		-	17,000			900		1,800		900
WASHINGTON	No State Income Tax
WEST VIRGINIA	3.0	-	6.5		5	10,000		-	60,000			2,000		4,000		2,000
WISCONSIN (a)	4.6	-	6.75		4	9,160	(v)	-	137,411	(v)		700		1,400		700
WYOMING	No State Income Tax
								-
DIST. OF COLUMBIA	4.5	-	8.7		3	10,000		-	40,000			2,400		4,800		2,400

Source: The Federation of Tax Administrators from various sources.
(a) 17 states have statutory provision for automatic adjustment of tax brackets, personal exemption or standard deductions to the rate of inflation. Massachusetts, Michigan, Nebraska and Ohio indexes the personal exemption amounts only.
(b) For joint returns, the taxes are twice the tax imposed on half the income.
(c) tax credits.
(d) These states allow personal exemption or standard deductions as provided in the IRC.  Utah allows a personal exemption equal to three-fourths the federal exemptions.
(e) A special tax table is available for low income taxpayers reducing their tax payments.
(f) Combined personal exemptions and standard deduction.  An additional tax credit is allowed ranging from 75% to 0% based on state adjusted gross income.  Exemption amounts are phased out for higher income taxpayers until they are eliminated for households earning over $56,500.
(g) The tax brackets reported are for single individuals.  For married households filing separately, the same rates apply to income brackets ranging from $500 to $5,000; and the income brackets range from $1,000 to $10,000 for joint filers.
(h)  For joint returns, the tax is twice the tax imposed on half the income.  A $10 filing tax is charge for each return and a $15 credit is allowed for each exemption.
(i)  Combined personal exemption and standard deduction.
(j) The tax brackets reported are for single individual.  For married couples filing jointly, the same rates apply for income under $31,150 to over $123,751. A 6.4% AMT rate is also applicable.
(k) The tax brackets reported are for single individual.  For married couples filing jointly, the same rates apply for income under $4,000 to over $50,001.
(l) The tax brackets reported are for single individuals.  For married couples filing jointly, the tax rates range from 1.4% to 8.97% (with 7 income brackets) applying to income brackets from $20,000 to over $500,000.
(m) The tax brackets reported are for single individuals.  For married couples filing jointly, the same rates apply for income under $8,000 to over $24,000.  Married households filing separately pay the tax imposed on half the income.
(n) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply  to income brackets ranging from  $21,250 to $200,000.  Lower exemption amounts allowed for high income taxpayers. Tax rate scheduled to decrease after tax year 2007.
(o) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply  to income brackets ranging from  $51,200 to $336,551.  An additional $300 personal exemption is allowed for joint returns or unmarried head of households.
(p) Plus an additional $20 per exemption tax credit.
(q) The rate range reported is for single persons not deducting federal income tax.  For married persons filing jointly, the same rates apply to income brackets ranging from $2,000 to $15,000.  Separate schedules, with rates ranging from 0.5% to 10%, apply to taxpayers deducting federal income taxes.
(r) Deduction is limited to $10,000 for joint returns and $5,000 for individuals in Missouri and to $5,000 in Oregon.
(s)  Federal Tax Liability prior to the enactment of Economic Growth and Tax Relief Act of 2001.
(t) One half of the federal income taxes are deductible. Taxpayer has an option of using the standard brackets and rates with all deductions, or paying a flat 5.35% of income with limited deductions.
(u) The tax brackets reported are for single individuals.  For married couples filing jointly, the same rates apply for income under $51,200 to over $336,551.
(v) The tax brackets reported are for single individuals.  For married taxpayers, the same rates apply to income brackets ranging from $12,210 to $183,211. An additional $250 exemption is provided for each taxpayer or spouse age 65 or over.
(w) An additional 1% tax is imposed on taxable income over $1 million.