Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,500 $ 0.00 10 $ 0
8,500 34,500 850.00 15 8,500
34,500 83,600 4,750.00 25 34,500
83,600 174,400 17,025.00 28 83,600
174,400 379,150 42,449.00 33 174,400
379,150 ....... 110,016.50 35 379,150
Married Individuals Filing Joint and Surviving Spouses--2011
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 17,000 $ 0.00 10 $ 0
17,000 69,000 1,700.00 15 17,000
69,000 139,350 9,500.50 25 69,000
139,350 212,300 27,087.50 28 139,350
212,300 379,150 47,513.50 33 212,300
379,150 ....... 102,574.00 35 379,150
Married Individuals Filing Separate--2011
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 8,500 $ 0.00 10 $ 0
8,500 34,500 850.00 15 8,500
34,500 69,675 4,750.00 25 34,500
69,675 106,150 13,543.75 28 69,675
106,150 189,575 23,756.75 33 106,150
189,575 ....... 51,287.00 35 189,575
Heads Of Households--2011
Taxable income: Tax:
Over But not over Tax +% On amount over
$ 0 $ 12,150 $ 0.00 10 $ 0
12,150 46,250 1,215.00 15 12,150
46,250 119,400 6,330.00 25 46,250
119,400 193,350 24,617.50 28 119,400
193,350 379,150 45,323.50 33 193,350
379,150 ....... 106,637.50 35 379,150
Long-Term Capital Gains and Qualifying Dividends--2011
For taxpayers in the 10% or 15% bracket--0%
For taxpayers in higher brackets--15%
Tax on unrecaptured Sec. 1250 gain--25%
Capital gain rate on collectibles--28%
Standard Deduction--2011
Filing Status Standard Deduction
Married filing joint and
surviving spouses $11,600
Heads of Household 8,500
Single individuals 5,800
Married, filing separate 5,800
Dependent's Standard Deduction--No more than the
greater of $950 or $300 plus the individual's earned income.
Additional standard deduction for aged and blind--$1,150 each ($1,450 if
individual is unmarried and not surviving spouse)
IRA Phaseout limits
Joint Filers - $90,000 to $110,000
Single Filers - $56,000 to $66,000
Married filing separately Filers - $0 to $10,000
IRA Minimum Distribution
The required minimum distribution is the account(s) balance at the end of the preceding year by the age-based factor from the Uniform Lifetime Table.
| Age |
Distribution Period (years) |
Age |
Distribution Period (years) |
| 70 |
27.4 |
86 |
14.1 |
| 72 |
25.6 |
88 |
12.7 |
| 74 |
23.8 |
90 |
11.4 |
| 76 |
22.0 |
92 |
10.2 |
| 78 |
20.3 |
94 |
9.1 |
| 80 |
18.7 |
96 |
8.1 |
| 82 |
17.1 |
98 |
7.1 |
| 84 |
15.5 |
100 |
6.3 |
