Draft Excerpts From Form 1040 Family Of Instructions (Including Schedule Instructions) Page 10
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25Sample Table
See the instructions for line 43 on page 33
2004
to see if you can use the Tax Table below to
At
But
Single Married
Married
Head
figure your tax.
least
less
filing
filing
of a
CAUTION
Tax Table
than
jointly
sepa-
house-
Example. Mr. and Mrs. Brown are filing a joint return. Their
*
rately
hold
taxable income on line 42 of Form 1040 is $25,300. First,
Your tax is—
they find the $25,300–25,350 income line. Next, they find
25,200
25,250
3,426
3,069
3,426
3,274
the column for married filing jointly and read down the
25,250
25,300
3,434
3,076
3,434
3,281
column. The amount shown where the income line and filing
25,300
25,350
3,441
3,084
3,441
3,289
status column meet is $3,084. This is the tax amount they
25,350
25,400
3,449
3,091
3,449
3,296
should enter on line 43 of their Form 1040.
If line 42
If line 42
If line 42
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single Married
Married
Head
At
But
Single Married
Married
Head
At
But
Single Married
Married
Head
least
less
filing
filing
of a
least
less
filing
filing
of a
least
less
filing
filing
of a
than
jointly
sepa-
house-
than
jointly
sepa-
house-
than
jointly
sepa-
house-
*
rately
hold
*
rately
hold
*
rately
hold
Your tax is—
Your tax is—
Your tax is—
1,300
1,325
2,700
2,725
0
5
131
131
131
131
271
271
271
271
0
0
0
0
1,325
1,350
2,725
2,750
5
15
134
134
134
134
274
274
274
274
1
1
1
1
1,350
1,375
2,750
2,775
136
136
136
136
276
276
276
276
15
25
2
2
2
2
1,375
1,400
2,775
2,800
139
139
139
139
279
279
279
279
25
50
4
4
4
4
1,400
1,425
2,800
2,825
50
75
141
141
141
141
281
281
281
281
6
6
6
6
1,425
1,450
2,825
2,850
75
100
144
144
144
144
284
284
284
284
9
9
9
9
1,450
1,475
2,850
2,875
146
146
146
146
286
286
286
286
100
125
11
11
11
11
1,475
1,500
2,875
2,900
149
149
149
149
289
289
289
289
125
150
14
14
14
14
1,500
1,525
2,900
2,925
150
175
151
151
151
151
291
291
291
291
16
16
16
16
1,525
1,550
2,925
2,950
175
200
154
154
154
154
294
294
294
294
19
19
19
19
1,550
1,575
2,950
2,975
156
156
156
156
296
296
296
296
200
225
21
21
21
21
1,575
1,600
2,975
3,000
159
159
159
159
299
299
299
299
225
250
24
24
24
24
1,600
1,625
250
275
161
161
161
161
3,000
26
26
26
26
1,625
1,650
275
300
164
164
164
164
29
29
29
29
1,650
1,675
166
166
166
166
3,000
3,050
303
303
303
303
300
325
31
31
31
31
1,675
1,700
169
169
169
169
3,050
3,100
308
308
308
308
325
350
34
34
34
34
3,100
3,150
1,700
1,725
350
375
313
313
313
313
171
171
171
171
36
36
36
36
3,150
3,200
1,725
1,750
375
400
318
318
318
318
174
174
174
174
39
39
39
39
1,750
1,775
176
176
176
176
3,200
3,250
400
425
323
323
323
323
41
41
41
41
1,775
1,800
179
179
179
179
3,250
3,300
328
328
328
328
425
450
44
44
44
44
3,300
3,350
1,800
1,825
333
333
333
333
450
475
181
181
181
181
46
46
46
46
3,350
3,400
1,825
1,850
475
500
338
338
338
338
184
184
184
184
49
49
49
49
1,850
1,875
186
186
186
186
3,400
3,450
500
525
343
343
343
343
51
51
51
51
1,875
1,900
189
189
189
189
3,450
3,500
525
550
348
348
348
348
54
54
54
54
3,500
3,550
1,900
1,925
353
353
353
353
550
575
191
191
191
191
56
56
56
56
3,550
3,600
1,925
1,950
575
600
358
358
358
358
194
194
194
194
59
59
59
59
1,950
1,975
196
196
196
196
3,600
3,650
363
363
363
363
600
625
61
61
61
61
1,975
2,000
199
199
199
199
3,650
3,700
625
650
368
368
368
368
64
64
64
64
3,700
3,750
2,000
650
675
373
373
373
373
66
66
66
66
3,750
3,800
675
700
378
378
378
378
69
69
69
69
2,000
2,025
201
201
201
201
3,800
3,850
700
725
383
383
383
383
71
71
71
71
2,025
2,050
204
204
204
204
3,850
3,900
388
388
388
388
725
750
74
74
74
74
2,050
2,075
206
206
206
206
3,900
3,950
393
393
393
393
750
775
76
76
76
76
2,075
2,100
209
209
209
209
3,950
4,000
775
800
398
398
398
398
79
79
79
79
2,100
2,125
211
211
211
211
800
825
81
81
81
81
4,000
2,125
2,150
214
214
214
214
825
850
84
84
84
84
2,150
2,175
216
216
216
216
850
875
4,000
4,050
86
86
86
86
2,175
2,200
403
403
403
403
219
219
219
219
875
900
4,050
4,100
89
89
89
89
408
408
408
408
2,200
2,225
221
221
221
221
4,100
4,150
900
925
413
413
413
413
91
91
91
91
2,225
2,250
224
224
224
224
4,150
4,200
925
950
418
418
418
418
94
94
94
94
2,250
2,275
226
226
226
226
950
975
4,200
4,250
96
96
96
96
2,275
2,300
423
423
423
423
229
229
229
229
975
1,000
4,250
4,300
99
99
99
99
428
428
428
428
2,300
2,325
231
231
231
231
4,300
4,350
433
433
433
433
2,325
2,350
234
234
234
234
4,350
4,400
1,000
438
438
438
438
2,350
2,375
236
236
236
236
4,400
4,450
2,375
2,400
443
443
443
443
239
239
239
239
4,450
4,500
448
448
448
448
2,400
2,425
1,000
1,025
241
241
241
241
101
101
101
101
4,500
4,550
453
453
453
453
1,025
1,050
2,425
2,450
104
104
104
104
244
244
244
244
4,550
4,600
458
458
458
458
1,050
1,075
2,450
2,475
106
106
106
106
246
246
246
246
4,600
4,650
1,075
1,100
2,475
2,500
463
463
463
463
249
249
249
249
109
109
109
109
4,650
4,700
468
468
468
468
1,100
1,125
2,500
2,525
111
111
111
111
251
251
251
251
4,700
4,750
473
473
473
473
2,525
2,550
1,125
1,150
114
114
114
114
254
254
254
254
4,750
4,800
478
478
478
478
1,150
1,175
2,550
2,575
116
116
116
116
256
256
256
256
4,800
4,850
483
483
483
483
1,175
1,200
2,575
2,600
119
119
119
119
259
259
259
259
4,850
4,900
488
488
488
488
1,200
1,225
2,600
2,625
121
121
121
121
261
261
261
261
4,900
4,950
493
493
493
493
1,225
1,250
2,625
2,650
124
124
124
124
264
264
264
264
4,950
5,000
498
498
498
498
1,250
1,275
2,650
2,675
126
126
126
126
266
266
266
266
1,275
1,300
2,675
2,700
129
129
129
129
269
269
269
269
(Continued on page 60)
* This column must also be used by a qualifying widow(er).
10
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