Form 1040 Instructions - 2015 Page 77

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2015
See the instructions for line 44 to see if you must
Sample Table
use the Tax Table below to figure your tax.
!
Tax Table
At
But
Single Married
Married
Head
Least
Less
ling
ling
of a
CAUTION
Than
jointly*
sepa-
house-
rately
hold
Example. Mr. and Mrs. Brown are filing a joint return. Their
Your tax is—
taxable income on Form 1040, line 43, is $25,300. First, they
25,200
25,250
3,323
2,861
3,323
3,126
find the $25,300-25,350 taxable income line. Next, they find
25,250
25,300
3,330
2,869
3,330
3,134
25,300
25,350
3,338
2,876
3,338
3,141
the column for married filing jointly and read down the
25,350
25,400
3,345
2,884
3,345
3,149
column. The amount shown where the taxable income line
and filing status column meet is $2,876. This is the tax
amount they should enter on Form 1040, line 44.
If line 43
If line 43
If line 43
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married
Married
Head of
At
But
Single
Married
Married
Head of
At
But
Single
Married
Married
Head of
least
less
filing
filing
a
least
less
filing
filing
a
least
less
filing
filing
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—
0
5
0
0
0
0
1,000
2,000
5
15
1
1
1
1
15
25
2
2
2
2
25
50
4
4
4
4
50
75
6
6
6
6
1,000
1,025
101
101
101
101
2,000
2,025
201
201
201
201
1,025
1,050
104
104
104
104
2,025
2,050
204
204
204
204
75
100
9
9
9
9
1,050
1,075
106
106
106
106
2,050
2,075
206
206
206
206
100
125
11
11
11
11
1,075
1,100
109
109
109
109
2,075
2,100
209
209
209
209
125
150
14
14
14
14
1,100
1,125
111
111
111
111
2,100
2,125
211
211
211
211
150
175
16
16
16
16
1,125
1,150
114
114
114
114
2,125
2,150
214
214
214
214
175
200
19
19
19
19
1,150
1,175
116
116
116
116
2,150
2,175
216
216
216
216
200
225
21
21
21
21
1,175
1,200
119
119
119
119
2,175
2,200
219
219
219
219
225
250
24
24
24
24
1,200
1,225
121
121
121
121
2,200
2,225
221
221
221
221
250
275
26
26
26
26
1,225
1,250
124
124
124
124
2,225
2,250
224
224
224
224
275
300
29
29
29
29
1,250
1,275
126
126
126
126
2,250
2,275
226
226
226
226
300
325
31
31
31
31
1,275
1,300
129
129
129
129
2,275
2,300
229
229
229
229
1,300
1,325
131
131
131
131
2,300
2,325
231
231
231
231
325
350
34
34
34
34
1,325
1,350
134
134
134
134
2,325
2,350
234
234
234
234
350
375
36
36
36
36
1,350
1,375
136
136
136
136
2,350
2,375
236
236
236
236
375
400
39
39
39
39
400
425
41
41
41
41
1,375
1,400
139
139
139
139
2,375
2,400
239
239
239
239
425
450
44
44
44
44
1,400
1,425
141
141
141
141
2,400
2,425
241
241
241
241
1,425
1,450
144
144
144
144
2,425
2,450
244
244
244
244
450
475
46
46
46
46
1,450
1,475
146
146
146
146
2,450
2,475
246
246
246
246
475
500
49
49
49
49
1,475
1,500
149
149
149
149
2,475
2,500
249
249
249
249
500
525
51
51
51
51
525
550
54
54
54
54
1,500
1,525
151
151
151
151
2,500
2,525
251
251
251
251
550
575
56
56
56
56
1,525
1,550
154
154
154
154
2,525
2,550
254
254
254
254
1,550
1,575
156
156
156
156
2,550
2,575
256
256
256
256
575
600
59
59
59
59
1,575
1,600
159
159
159
159
2,575
2,600
259
259
259
259
600
625
61
61
61
61
1,600
1,625
161
161
161
161
2,600
2,625
261
261
261
261
625
650
64
64
64
64
650
675
66
66
66
66
1,625
1,650
164
164
164
164
2,625
2,650
264
264
264
264
675
700
69
69
69
69
1,650
1,675
166
166
166
166
2,650
2,675
266
266
266
266
1,675
1,700
169
169
169
169
2,675
2,700
269
269
269
269
700
725
71
71
71
71
1,700
1,725
171
171
171
171
2,700
2,725
271
271
271
271
725
750
74
74
74
74
1,725
1,750
174
174
174
174
2,725
2,750
274
274
274
274
750
775
76
76
76
76
775
800
79
79
79
79
1,750
1,775
176
176
176
176
2,750
2,775
276
276
276
276
800
825
81
81
81
81
1,775
1,800
179
179
179
179
2,775
2,800
279
279
279
279
1,800
1,825
181
181
181
181
2,800
2,825
281
281
281
281
825
850
84
84
84
84
1,825
1,850
184
184
184
184
2,825
2,850
284
284
284
284
850
875
86
86
86
86
1,850
1,875
186
186
186
186
2,850
2,875
286
286
286
286
875
900
89
89
89
89
1,875
1,900
189
189
189
189
2,875
2,900
289
289
289
289
900
925
91
91
91
91
1,900
1,925
191
191
191
191
2,900
2,925
291
291
291
291
925
950
94
94
94
94
1,925
1,950
194
194
194
194
2,925
2,950
294
294
294
294
950
975
96
96
96
96
1,950
1,975
196
196
196
196
2,950
2,975
296
296
296
296
975
1,000
99
99
99
99
1,975
2,000
199
199
199
199
2,975
3,000
299
299
299
299
(Continued)
* This column must also be used by a qualifying widow(er).
- 77 -
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