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See the instructions for line 44 that begin on page 37 to see if you must use the Tax Table 2009 below to figure your tax. CAUTION ! Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they Tax Table find the $25,300–25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,964. This is the tax amount they should enter on Form 1040, line 44. At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— 25,200 25,250 25,300 25,350 3,366 3,374 3,381 3,389 Sample Table 25,250 25,300 25,350 25,400 2,949 2,956 2,964 2,971 3,366 3,374 3,381 3,389 3,186 3,194 3,201 3,209 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 3,000 1,625 1,650 164 164 164 164 300 325 31 31 31 31 1,650 1,675 166 166 166 166 3,000 3,050 303 303 303 303 325 350 34 34 34 34 1,675 1,700 169 169 169 169 3,050 3,100 308 308 308 308 350 375 36 36 36 36 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 3,200 3,250 323 323 323 323 425 450 44 44 44 44 1,775 1,800 179 179 179 179 3,250 3,300 328 328 328 328 450 475 46 46 46 46 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 3,400 3,450 343 343 343 343 525 550 54 54 54 54 1,875 1,900 189 189 189 189 3,450 3,500 348 348 348 348 550 575 56 56 56 56 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 3,600 3,650 363 363 363 363 625 650 64 64 64 64 1,975 2,000 199 199 199 199 3,650 3,700 368 368 368 368 650 675 66 66 66 66 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 2,000 2,025 201 201 201 201 3,800 3,850 383 383 383 383 725 750 74 74 74 74 2,025 2,050 204 204 204 204 3,850 3,900 388 388 388 388 750 775 76 76 76 76 2,050 2,075 206 206 206 206 3,900 3,950 393 393 393 393 775 800 79 79 79 79 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 4,000 2,125 2,150 214 214 214 214 850 875 86 86 86 86 2,150 2,175 216 216 216 216 875 900 89 89 89 89 4,000 4,050 403 403 403 403 2,175 2,200 219 219 219 219 4,050 4,100 408 408 408 408 900 925 91 91 91 91 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 4,150 4,200 418 418 418 418 950 975 96 96 96 96 2,250 2,275 226 226 226 226 975 1,000 99 99 99 99 4,200 4,250 423 423 423 423 2,275 2,300 229 229 229 229 4,250 4,300 428 428 428 428 2,300 2,325 231 231 231 231 4,300 4,350 433 433 433 433 1,000 2,325 2,350 234 234 234 234 4,350 4,400 438 438 438 438 1,000 1,025 101 101 101 101 2,350 2,375 236 236 236 236 4,400 4,450 443 443 443 443 1,025 1,050 104 104 104 104 2,375 2,400 239 239 239 239 4,450 4,500 448 448 448 448 1,050 1,075 106 106 106 106 2,400 2,425 241 241 241 241 4,500 4,550 453 453 453 453 1,075 1,100 109 109 109 109 2,425 2,450 244 244 244 244 4,550 4,600 458 458 458 458 1,100 1,125 111 111 111 111 2,450 2,475 246 246 246 246 4,600 4,650 463 463 463 463 1,125 1,150 114 114 114 114 2,475 2,500 249 249 249 249 4,650 4,700 468 468 468 468 1,150 1,175 116 116 116 116 2,500 2,525 251 251 251 251 4,700 4,750 473 473 473 473 1,175 1,200 119 119 119 119 2,525 2,550 254 254 254 254 4,750 4,800 478 478 478 478 1,200 1,225 121 121 121 121 2,550 2,575 256 256 256 256 4,800 4,850 483 483 483 483 1,225 1,250 124 124 124 124 2,575 2,600 259 259 259 259 4,850 4,900 488 488 488 488 1,250 1,275 126 126 126 126 2,600 2,625 261 261 261 261 4,900 4,950 493 493 493 493 1,275 1,300 129 129 129 129 2,625 2,650 264 264 264 264 4,950 5,000 498 498 498 498 2,650 2,675 266 266 266 266 2,675 2,700 269 269 269 269 * This column must also be used by a qualifying widow(er). 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