Tax rate

26-Oct-09 2010 Individual Income Tax Rates, Standard Deductions, Personal Exemptions, and Filing Thresholds

If your filing status is Single Taxable Income But not Over --over --$0 $8,375 $34,000 $82,400 $171,850 $373,650 $8,375 $34,000 $82,400 $171,850 $373,650 and over

Marginal Rate 10% 15% 25% 28% 33% 35%

If your filing status is Married filing jointly Taxable Income But not Over--over --Marginal Rate $0 $16,750 $68,000 $137,300 $209,250 $373,650 $16,750 $68,000 $137,300 $209,250 $373,650 and over 10% 15% 25% 28% 33% 35%

If your filing status is Head of Household Taxable Income But not Over --over --Marginal Rate $0 $11,950 $45,550 $117,650 $190,550 $373,650 Standard Deduction Single Married filing jointly Head of Household Married filing separately Filing Threshold 0 9,35012,050 15,700 19,350 18,700 22,350 26,000 Standard Blind/Elderly $5,700 $1,400 $11,400 $8,400 $5,700 $1,100 $1,400 $1,100 $11,950 $45,550 $117,650 $190,550 $373,650 and over 10% 15% 25% 28% 33% 35%

If your filing status is Married filing separately Taxable Income But not Over --over --Marginal Rate $0 $8,375 $34,000 $68,650 $104,625 $186,825 $8,375 $34,000 $68,650 $104,625 $186,825 and over10% 15% 25% 28% 33% 35%

Standard Deduction for Dependants Greater of $950 or sum of $300 and individual's earned income Personal Exemption $3,650

Threshold for Refundable Child Tax Credit

$3,000

Single Head of Household 0 children 1 child 2 children Married filing jointly 0 children 1 child 2 children

Number of Blind / Elderly Exemptions 1 2 10,750 12,150 13,450 17,100 20,750 19,80023,450 27,100 14,850 18,500 22,150 20,900 24,550 28,200

3

4

22,000 25,650 29,300

23,100 26,750 30,400

Source: Internal Revenue Service, Revenue Procedure 2009-50, downloaded October 21, 2009 from http://www.irs.gov/pub/irs-drop/rp-09-50.pdf. Note: See http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?DocID=539 for AMT parameters andhttp://www.taxpolicycenter.org/taxfacts/displayafact.cfm?DocID=580 for child-related tax credit details.

6-Aug-09 2009 Individual Income Tax Rates, Standard Deductions, Personal Exemptions, and Filing Thresholds

If your filing status is Single Taxable Income But not Over --over --$0 $8,350 $33,950 $82,250 $171,550 $372,950 $8,350 $33,950 $82,250 $171,550 $372,950 and over

Marginal Rate 10% 15% 25% 28% 33% 35%

If your filingstatus is Married filing jointly Taxable Income But not Over --over --Marginal Rate $0 $16,700 $67,900 $137,050 $208,850 $372,950 $16,700 $67,900 $137,050 $208,850 $372,950 and over 10% 15% 25% 28% 33% 35%

If your filing status is Head of Household Taxable Income But not Over --over --Marginal Rate $0 $11,950 $45,500 $117,450 $190,200 $372,950 Standard Deduction Single Married filing jointly Headof Household Married filing separately Personal Exemption Standard Blind/Elderly $5,700 $1,400 $11,400 $8,350 $5,700 $1,100 $1,400 $1,100 $3,650 $11,950 $45,500 $117,450 $190,200 $372,950 and over 10% 15% 25% 28% 33% 35%

If your filing status is Married filing separately Taxable Income But not Over --over --Marginal Rate $0 $8,350 $33,950 $68,525 $104,425 $186,475 $8,350 $33,950 $68,525$104,425 $186,475 and over 10% 15% 25% 28% 33% 35%

Phaseout of Itemized Deduction Married filing separately All others $83,400 $166,800

Standard Deduction for Dependants Greater of $950 or sum of $300 and individual's earned income

Threshold for Refundable Child Tax Credit $3,000

Phaseout of Personal Exemption AGI Beginning of Maximum Phaseout Phaseout Single $166,800 $289,300 Married filingjointly $250,200 $372,700 Head of Household $208,500 $331,000 Married filing separately $125,100 $186,350 Page 1 of 2

2009 Individual Income Tax Rates, Standard Deductions, Personal Exemptions, and Filing Thresholds--continued Filing Threshold 0 9,350 12,000 15,650 19,300 18,700 22,350 26,000 Number of Blind / Elderly Exemptions 1 2 10,750 12,150 13,400 17,050 20,700 19,800 23,450 27,100...