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2009 Tax Computation Worksheet—Line 44 See the instructions for line 44 that begin on page 37 to see if you must use the worksheet below to figure your tax. CAUTION ! Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the appropriate line of the form or worksheet that you are completing. Section A—Use if your filing status is Single. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $171,550 $ × 28% (.28) $ $ 6,280.00 $ Over $171,550 but not over $372,950 $ × 33% (.33) $ $ 14,857.50 $ Over $372,950 $ × 35% (.35) $ $22,316.50 $ Section B—Use if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $137,050 $ × 25% (.25) $ $ 7,625.00 $ Over $137,050 but not over $208,850 $ × 28% (.28) $ $ 11,736.50 $ Over $208,850 but not over $372,950 $ × 33% (.33) $ $ 22,179.00 $ Over $372,950 $ × 35% (.35) $ $ 29,638.00 $ Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $104,425 $ × 28% (.28) $ $ 5,868.25 $ Over $104,425 but not over $186,475 $ × 33% (.33) $ $ 11,089.50 $ Over $186,475 $ × 35% (.35) $ $ 14,819.00 $ Section D—Use if your filing status is Head of household. Complete the row below that applies to you. Tax. (a) (b) (c) (d) Subtract (d) from (c). Taxable income. Enter the amount from line Multiplication Multiply Subtraction Enter the result here and If line 43 is— 43 amount (a) by (b) amount on Form 1040, line 44 At least $100,000 but not over $117,450 $ × 25% (.25) $ $ 5,147.50 $ Over $117,450 but not over $190,200 $ × 28% (.28) $ $ 8,671.00 $ Over $190,200 but not over $372,950 $ × 33% (.33) $ $ 18,181.00 $ Over $372,950 $ × 35% (.35) $ $ 25,640.00 $ - 89 - Need more information or forms? See page 96.