2003
Tax Rate
Schedules
Use only if your taxable income (Form 1040, line 40) is $100,000 or more.
If less, use the Tax Table. Even though you cannot use the Tax Rate Schedules
below if your taxable income is less than $100,000, all levels of taxable
income are shown so taxpayers can see the tax rate that applies to each level.
Schedule Z—Use if your filing status is Head of household
Schedule X—Use if your filing status is Single
Enter on
Form 1040,
line 41
If the amount on
Form 1040, line
40, is: of the
amount
over—
But not
over—
Over—
10,00038,05010,000
7,00015%28,4007,000
28,400
38,05098,25038,050
28,4003,910.00 +68,800
68,800 14,010.00 +
98,25098,250
68,800
Schedule Y-2—Use if your filing status is Married filing separately
Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying widow(er)
14,00056,80014,000
7,00028,4007,000
28,400 28,400
56,800114,65056,800
57,325
57,32557,325
114,650 114,650
143,500
174,700
159,100
87,350
Enter on
Form 1040,
line 41
If the amount on
Form 1040, line
40, is: of the
amount
over—
But not
over—
Over—
Enter on
Form 1040,
line 41
If the amount on
Form 1040, line
40, is: of the
amount
over—
But not
over—
Over—
Enter on
Form 1040,
line 41
If the amount on
Form 1040, line
40, is: of the
amount
over—
But not
over—
Over—
143,500
311,950
311,950 34,926.00 +
90,514.50 +
143,500
311,950
174,700
311,950
311,950 174,700
311,950
87,350
155,975
155,975 87,350
155,975
159,100
311,950
311,950 159,100
311,950
25%
28%
33%
35%
$010%$7,000$0
$010%$14,000$0
$0$7,000$0
$0$10,000$0
$700.00 +
15%
7,820.00 +
22,282.50 +
39,096.50 +
84,389.00 +
25%
28%
33%
35%
$1,400.00 +
10%
15%
3,910.00 +
11,141.25 +
19,548.25 +
42,194.50 +
25%
28%
33%
35%
$700.00 +
10%
15%
5,207.50 +
20,257.50 +
37,295.50 +
87,736.00 +
25%
28%
33%
35%
$1,000.00 +
