Form 1040 - Tax Table - 1998

Sample Table
Use if your taxable income is less than \$100,000.
1998
If \$100,000 or more, use the Tax Rate Schedules.
At
But
Single Married
Married
Example. Mr. and Mrs. Brown are filing a joint return.
least
less
filing
filing
of a
Tax
than
jointly
sepa-
house-
Their taxable income on line 39 of Form 1040 is
*
rately
hold
\$25,300. First, they find the \$25,300–25,350 income
line. Next, they find the column for married filing jointly
Table
and read down the column. The amount shown where
25,200
25,250
3,784
3,784
4,310
3,784
the income line and filing status column meet is \$3,799.
25,250
25,300
3,791
3,791
4,324
3,791
This is the tax amount they should enter on line 40 of
25,300
25,350
3,799
3,799
4,338
3,799
25,350
25,400
3,810
3,806
4,352
3,806
their Form 1040.
If line 39
If line 39
If line 39
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single Married
Married
At
But
Single Married
Married
At
But
Single Married
Married
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
0
5
0
0
0
0
1,300
1,325
197
197
197
197
2,700
2,725
407
407
407
407
5
15
2
2
2
2
1,325
1,350
201
201
201
201
2,725
2,750
411
411
411
411
1,350
1,375
204
204
204
204
2,750
2,775
414
414
414
414
15
25
3
3
3
3
1,375
1,400
208
208
208
208
2,775
2,800
418
418
418
418
25
50
6
6
6
6
1,400
1,425
212
212
212
212
2,800
2,825
422
422
422
422
50
75
9
9
9
9
1,425
1,450
216
216
216
216
2,825
2,850
426
426
426
426
75
100
13
13
13
13
1,450
1,475
219
219
219
219
2,850
2,875
429
429
429
429
100
125
17
17
17
17
1,475
1,500
223
223
223
223
2,875
2,900
433
433
433
433
125
150
21
21
21
21
1,500
1,525
227
227
227
227
2,900
2,925
437
437
437
437
150
175
24
24
24
24
1,525
1,550
231
231
231
231
2,925
2,950
441
441
441
441
175
200
28
28
28
28
1,550
1,575
234
234
234
234
2,950
2,975
444
444
444
444
200
225
32
32
32
32
1,575
1,600
238
238
238
238
2,975
3,000
448
448
448
448
225
250
36
36
36
36
1,600
1,625
242
242
242
242
250
275
39
39
39
39
3,000
1,625
1,650
246
246
246
246
275
300
43
43
43
43
1,650
1,675
249
249
249
249
3,000
3,050
454
454
454
454
300
325
47
47
47
47
1,675
1,700
253
253
253
253
3,050
3,100
461
461
461
461
325
350
51
51
51
51
1,700
1,725
257
257
257
257
3,100
3,150
469
469
469
469
350
375
54
54
54
54
1,725
1,750
261
261
261
261
3,150
3,200
476
476
476
476
375
400
58
58
58
58
1,750
1,775
264
264
264
264
3,200
3,250
484
484
484
484
400
425
62
62
62
62
1,775
1,800
268
268
268
268
3,250
3,300
491
491
491
491
425
450
66
66
66
66
1,800
1,825
272
272
272
272
3,300
3,350
499
499
499
499
450
475
69
69
69
69
1,825
1,850
276
276
276
276
3,350
3,400
506
506
506
506
475
500
73
73
73
73
1,850
1,875
279
279
279
279
3,400
3,450
514
514
514
514
500
525
77
77
77
77
1,875
1,900
283
283
283
283
3,450
3,500
521
521
521
521
525
550
81
81
81
81
1,900
1,925
287
287
287
287
3,500
3,550
529
529
529
529
550
575
84
84
84
84
1,925
1,950
291
291
291
291
3,550
3,600
536
536
536
536
575
600
88
88
88
88
1,950
1,975
294
294
294
294
3,600
3,650
544
544
544
544
600
625
92
92
92
92
1,975
2,000
298
298
298
298
3,650
3,700
551
551
551
551
625
650
96
96
96
96
2,000
3,700
3,750
559
559
559
559
650
675
99
99
99
99
3,750
3,800
566
566
566
566
675
700
103
103
103
103
2,000
2,025
302
302
302
302
3,800
3,850
574
574
574
574
700
725
107
107
107
107
2,025
2,050
306
306
306
306
3,850
3,900
581
581
581
581
725
750
111
111
111
111
2,050
2,075
309
309
309
309
3,900
3,950
589
589
589
589
750
775
114
114
114
114
2,075
2,100
313
313
313
313
3,950
4,000
596
596
596
596
775
800
118
118
118
118
2,100
2,125
317
317
317
317
4,000
800
825
122
122
122
122
2,125
2,150
321
321
321
321
825
850
126
126
126
126
2,150
2,175
324
324
324
324
850
875
129
129
129
129
2,175
2,200
328
328
328
328
4,000
4,050
604
604
604
604
875
900
133
133
133
133
4,050
4,100
611
611
611
611
2,200
2,225
332
332
332
332
4,100
4,150
619
619
619
619
900
925
137
137
137
137
2,225
2,250
336
336
336
336
4,150
4,200
626
626
626
626
925
950
141
141
141
141
2,250
2,275
339
339
339
339
950
975
144
144
144
144
2,275
2,300
343
343
343
343
4,200
4,250
634
634
634
634
975
1,000
148
148
148
148
4,250
4,300
641
641
641
641
2,300
2,325
347
347
347
347
4,300
4,350
649
649
649
649
2,325
2,350
351
351
351
351
1,000
4,350
4,400
656
656
656
656
2,350
2,375
354
354
354
354
2,375
2,400
358
358
358
358
4,400
4,450
664
664
664
664
1,000
1,025
152
152
152
152
4,450
4,500
671
671
671
671
2,400
2,425
362
362
362
362
1,025
1,050
156
156
156
156
4,500
4,550
679
679
679
679
2,425
2,450
366
366
366
366
1,050
1,075
159
159
159
159
4,550
4,600
686
686
686
686
2,450
2,475
369
369
369
369
1,075
1,100
163
163
163
163
4,600
4,650
694
694
694
694
2,475
2,500
373
373
373
373
4,650
4,700
701
701
701
701
1,100
1,125
167
167
167
167
2,500
2,525
377
377
377
377
4,700
4,750
709
709
709
709
1,125
1,150
171
171
171
171
2,525
2,550
381
381
381
381
4,750
4,800
716
716
716
716
1,150
1,175
174
174
174
174
2,550
2,575
384
384
384
384
1,175
1,200
178
178
178
178
4,800
4,850
724
724
724
724
2,575
2,600
388
388
388
388
4,850
4,900
731
731
731
731
1,200
1,225
182
182
182
182
2,600
2,625
392
392
392
392
4,900
4,950
739
739
739
739
1,225
1,250
186
186
186
186
2,625
2,650
396
396
396
396
4,950
5,000
746
746
746
746
1,250
1,275
189
189
189
189
2,650
2,675
399
399
399
399
1,275
1,300
193
193
193
193
2,675
2,700
403
403
403
403
Continued on next page
* This column must also be used by a qualifying widow(er).
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