2008 Tax Table Form 1040NR H1B F1 J1 Visa Taxes
2008 Tax Table Form 1040NR H1B F1 J1 Visa Taxes
2008 Tax Table Form 1040NR H1B F1 J1 Visa Taxes
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
See the instructions for line 44 that begin on page Sample Table
2008 !
CAUTION
36 to see if you must use the Tax Table below to
figure your tax. At
least
But
less
Single Married
filing
Married
filing
Head
of a
Example. Mr. and Mrs. Brown are filing a joint return. Their than jointly sepa- house-
Tax Table taxable income on Form 1040, line 43, is $25,300. First, they find
the $25,300 – 25,350 taxable income line. Next, they find the
* rately
Your tax is—
hold
column for married filing jointly and read down the column. The 25,200 25,250 3,383 2,981 3,383 3,211
amount shown where the taxable income line and filing status 25,250 25,300 3,390 2,989 3,390 3,219
25,300 25,350 3,398 2,996 3,398 3,226
column meet is $2,996. This is the tax amount they should enter 25,350 25,400 3,405 3,004 3,405 3,234
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 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 —
0 5 0 0 0 0 1,300 1,325 131 131 131 131 2,700 2,725 271 271 271 271
5 15 1 1 1 1 1,325 1,350 134 134 134 134 2,725 2,750 274 274 274 274
15 25 2 2 2 2 1,350 1,375 136 136 136 136 2,750 2,775 276 276 276 276
25 50 4 4 4 4 1,375 1,400 139 139 139 139 2,775 2,800 279 279 279 279
50 75 6 6 6 6 1,400 1,425 141 141 141 141 2,800 2,825 281 281 281 281
75 100 9 9 9 9 1,425 1,450 144 144 144 144 2,825 2,850 284 284 284 284
100 125 11 11 11 11 1,450 1,475 146 146 146 146 2,850 2,875 286 286 286 286
125 150 14 14 14 14 1,475 1,500 149 149 149 149 2,875 2,900 289 289 289 289
150 175 16 16 16 16 1,500 1,525 151 151 151 151 2,900 2,925 291 291 291 291
175 200 19 19 19 19 1,525 1,550 154 154 154 154 2,925 2,950 294 294 294 294
200 225 21 21 21 21 1,550 1,575 156 156 156 156 2,950 2,975 296 296 296 296
225 250 24 24 24 24 1,575 1,600 159 159 159 159 2,975 3,000 299 299 299 299
250 275 26 26 26 26 1,600 1,625 161 161 161 161
275 300 29 29 29 29 1,625 1,650 164 164 164 164 3,000
300 325 31 31 31 31 1,650 1,675 166 166 166 166
325 350 34 34 34 34 1,675 1,700 169 169 169 169 3,000 3,050 303 303 303 303
350 375 36 36 36 36 3,050 3,100 308 308 308 308
1,700 1,725 171 171 171 171 3,100 3,150 313 313 313 313
375 400 39 39 39 39 1,725 1,750 174 174 174 174 3,150 3,200 318 318 318 318
400 425 41 41 41 41 1,750 1,775 176 176 176 176
425 450 44 44 44 44 1,775 1,800 179 179 179 179 3,200 3,250 323 323 323 323
450 475 46 46 46 46 3,250 3,300 328 328 328 328
1,800 1,825 181 181 181 181 3,300 3,350 333 333 333 333
475 500 49 49 49 49 1,825 1,850 184 184 184 184 3,350 3,400 338 338 338 338
500 525 51 51 51 51 1,850 1,875 186 186 186 186
525 550 54 54 54 54 1,875 1,900 189 189 189 189 3,400 3,450 343 343 343 343
550 575 56 56 56 56 3,450 3,500 348 348 348 348
1,900 1,925 191 191 191 191 3,500 3,550 353 353 353 353
575 600 59 59 59 59 1,925 1,950 194 194 194 194 3,550 3,600 358 358 358 358
600 625 61 61 61 61 1,950 1,975 196 196 196 196
625 650 64 64 64 64 1,975 2,000 199 199 199 199 3,600 3,650 363 363 363 363
650 675 66 66 66 66 3,650 3,700 368 368 368 368
3,700 3,750 373 373 373 373
675 700 69 69 69 69 2,000 3,750 3,800 378 378 378 378
700 725 71 71 71 71
725 750 74 74 74 74 2,000 2,025 201 201 201 201 3,800 3,850 383 383 383 383
750 775 76 76 76 76 2,025 2,050 204 204 204 204 3,850 3,900 388 388 388 388
775 800 79 79 79 79 2,050 2,075 206 206 206 206 3,900 3,950 393 393 393 393
2,075 2,100 209 209 209 209 3,950 4,000 398 398 398 398
800 825 81 81 81 81 2,100 2,125 211 211 211 211
825 850 84 84 84 84 2,125 2,150 214 214 214 214 4,000
850 875 86 86 86 86 2,150 2,175 216 216 216 216
875 900 89 89 89 89 2,175 2,200 219 219 219 219 4,000 4,050 403 403 403 403
900 925 91 91 91 91 4,050 4,100 408 408 408 408
2,200 2,225 221 221 221 221 4,100 4,150 413 413 413 413
925 950 94 94 94 94 2,225 2,250 224 224 224 224
950 975 96 96 96 96 4,150 4,200 418 418 418 418
2,250 2,275 226 226 226 226
975 1,000 99 99 99 99 2,275 2,300 229 229 229 229 4,200 4,250 423 423 423 423
2,300 2,325 231 231 231 231 4,250 4,300 428 428 428 428
1,000 2,325 2,350 234 234 234 234 4,300 4,350 433 433 433 433
2,350 2,375 236 236 236 236 4,350 4,400 438 438 438 438
1,000 1,025 101 101 101 101
1,025 1,050 104 104 104 104 2,375 2,400 239 239 239 239 4,400 4,450 443 443 443 443
1,050 1,075 106 106 106 106 2,400 2,425 241 241 241 241 4,450 4,500 448 448 448 448
1,075 1,100 109 109 109 109 2,425 2,450 244 244 244 244 4,500 4,550 453 453 453 453
2,450 2,475 246 246 246 246 4,550 4,600 458 458 458 458
1,100 1,125 111 111 111 111
1,125 1,150 114 114 114 114 2,475 2,500 249 249 249 249 4,600 4,650 463 463 463 463
1,150 1,175 116 116 116 116 2,500 2,525 251 251 251 251 4,650 4,700 468 468 468 468
1,175 1,200 119 119 119 119 2,525 2,550 254 254 254 254 4,700 4,750 473 473 473 473
1,200 1,225 121 121 121 121 2,550 2,575 256 256 256 256 4,750 4,800 478 478 478 478
1,225 1,250 124 124 124 124 2,575 2,600 259 259 259 259 4,800 4,850 483 483 483 483
1,250 1,275 126 126 126 126 2,600 2,625 261 261 261 261 4,850 4,900 488 488 488 488
1,275 1,300 129 129 129 129 2,625 2,650 264 264 264 264 4,900 4,950 493 493 493 493
2,650 2,675 266 266 266 266 4,950 5,000 498 498 498 498
2,675 2,700 269 269 269 269
* This column must also be used by a qualifying widow(er). (Continued on page 69)
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Page 69 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 70)
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Page 70 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 71)
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Page 71 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 72)
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Page 72 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 73)
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Page 73 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 74)
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Page 74 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 75)
- 74 -
Page 75 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 76)
- 75 -
Page 76 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 77)
- 76 -
Page 77 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 78)
- 77 -
Page 78 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
* This column must also be used by a qualifying widow(er). (Continued on page 79)
- 78 -
Page 79 of 95 of Instructions 1040 13:24 - 12-NOV-2008
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
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 —
96,000 98,000
96,000 96,050 20,865 16,694 21,259 19,069 98,000 98,050 21,425 17,194 21,819 19,569
96,050 96,100 20,879 16,706 21,273 19,081 98,050 98,100 21,439 17,206 21,833 19,581
96,100 96,150 20,893 16,719 21,287 19,094 98,100 98,150 21,453 17,219 21,847 19,594
96,150 96,200 20,907 16,731 21,301 19,106 98,150 98,200 21,467 17,231 21,861 19,606
96,200 96,250 20,921 16,744 21,315 19,119 98,200 98,250 21,481 17,244 21,875 19,619
96,250 96,300 20,935 16,756 21,329 19,131 98,250 98,300 21,495 17,256 21,889 19,631
96,300 96,350 20,949 16,769 21,343 19,144 98,300 98,350 21,509 17,269 21,903 19,644 $100,000
96,350 96,400 20,963 16,781 21,357 19,156 98,350 98,400 21,523 17,281 21,917 19,656 or over —
96,400 96,450 20,977 16,794 21,371 19,169 98,400 98,450 21,537 17,294 21,931 19,669 use the Tax
96,450 96,500 20,991 16,806 21,385 19,181 98,450 98,500 21,551 17,306 21,945 19,681 Computation
96,500 96,550 21,005 16,819 21,399 19,194 98,500 98,550 21,565 17,319 21,959 19,694 Worksheet
on page 80
96,550 96,600 21,019 16,831 21,413 19,206 98,550 98,600 21,579 17,331 21,973 19,706
96,600 96,650 21,033 16,844 21,427 19,219 98,600 98,650 21,593 17,344 21,987 19,719
96,650 96,700 21,047 16,856 21,441 19,231 98,650 98,700 21,607 17,356 22,001 19,731
96,700 96,750 21,061 16,869 21,455 19,244 98,700 98,750 21,621 17,369 22,015 19,744
96,750 96,800 21,075 16,881 21,469 19,256 98,750 98,800 21,635 17,381 22,029 19,756
96,800 96,850 21,089 16,894 21,483 19,269 98,800 98,850 21,649 17,394 22,043 19,769
96,850 96,900 21,103 16,906 21,497 19,281 98,850 98,900 21,663 17,406 22,057 19,781
96,900 96,950 21,117 16,919 21,511 19,294 98,900 98,950 21,677 17,419 22,071 19,794
96,950 97,000 21,131 16,931 21,525 19,306 98,950 99,000 21,691 17,431 22,085 19,806
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