Planned Giving Design Center, LLC
Fri
11
Jan
2008

2006 Federal Income Tax Rate Schedules for Trusts, Estates and Individuals

 

 

2006 Schedule G - Trusts and Estates

If
taxable



of the
income but


amount
is not The tax

over--
over-- over-- is:


$0 $2,050 -------
15%         $0
2,050   4,850  $307.50 + 25%    2,050
4,850   7,400
    1,007.50 + 28%    4,850
7,400   10,050
 1,721.50 + 33%    7,400
10,050 ------- 2,596.00 + 35%    10,050

2006 Schedule X - Single Individuals

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




                 $0   $7,550        -------
10%          $0
            7,550
   30,650      $755.00 + 15%     7,550
          30,650   74,200
     4,220.00 + 25%   30,650
          74,200 154,800   15,107.50 + 28%   74,200
        154,800 336,550   37,675.50 + 33% 154,800
        336,550   -------   97,653.00 + 35% 336,550

2006 Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

If the amount on
Enter on


Form 1040, line
Form 1040,

of the
39, is: But not line 40

amount
over-- over--


over--




                  $0 $15,100     -------
10%          $0
           15,100   61,300
   $1,510.00 + 15%   15,100
           61,300 123,700     8,440.00
 + 25%   61,300
         123,700 188,450   24,040.00 + 28% 123,700
         188,450 336,550   42,170.00 + 33% 188,450
         336,550 -------   91,043.00 + 35% 336,550

2006 Schedule Y-2 - Married Filing Separately

If the amount on
Enter on

Form 1040, line
Form 1040,

39, is: But not line 40

over-- over--







                     $0   $7,550       -------
10%
                7,550   30,650      $755.00 + 10%
              30,650   61,850     4,220.00 + 25%
              61,850   94,225
   12,020,00 + 28%
              94,225 168,275   21,085.00 + 33%
            168,275   -------   45,251.50 + 35%

2006 Schedule Z - Head of Household

If the amount on
Enter on

Form 1040, line
Form 1040,

39, is: But not line 40

over-- over--







                      $0 $10,750      -------
10%
               10,750   41,050   $1,075.00 + 15%
               41,050 106,000
     5,620.00 + 25%
             106,000 171,650   21,857.50 + 28%
             171,650 336,550   40,239.50 + 33%
             336,550  -------   94,656.50
 + 35%

Sources: 2006 Form 1041 and Form 1040 Instructions