2004 Tax Rates

Tax rate	Single filers	Married filing jointly or qualifying widow/widower	Married filing separately	Head of household
10%	Up to $7,150	Up to $14,300	Up to $7,150	Up to $10,200
15%	$7,151 - $29,050	$14,301 - $58,100	$7,151 - $29,050	$10,201 - $38,900
25%	$29,051 - $70,350	$58,101 - $117,250	$29,051 - $58,625	$38,901 - $100,500
28%	$70,351 - $146,750	$117,251 - $178,650	$58,626 - $89,325	$100,501 - $162,700
33%	$146,751- $319,100	$178,651 - $319,100	$89,326 - $159,550	$162,701 - $319,100
35%	$319,101 or more	$319,101 or more	$159,551 or more	$319,101 or more

Tax rate	Single filers	Married filing jointly or qualifying widow/widower	Married filing separately	Head of household
10%	Up to $7,000	Up to $14,000	Up to $7,000	Up to $10,000
15%	$7,001 - $28,400	$14,001 - $56,800	$7,001 - $28,400	$10,001 - $38,050
25%	$28,401 - $68,800	$56,801 - $114,650	$28,401 - $57,325	$38,051 - $98,250
28%	$68,801 - $143,500	$114,651 - $174,700	$57,326 - $87,350	$98,251 - $159,100
33%	$143,501- $311,950	$174,701 - $311,950	$87,351 - $155,975	$159,101 - $311,950
35%	$311,951 or more	$311,951 or more	$155,976 or more	$311,951 or more

Tax rate	Single filers	Married filing jointly or qualifying widow/widower	Married filing separately	Head of household
10%	Up to $6,000	Up to $12,000	Up to $6,000	Up to $10,000
15%	$6,001 - $27,950	$12,001 - $46,700	$6,001 - $23,350	$10,001 - $37,450
27%	$27,951 - $67,700	$46,701 - $112,850	$23,351 - $56,425	$37,451 - $96,700
30%	$67,701 - $141,250	$112,851 - $171,950	$56,426 - $85,975	$96,701 - $156,600
35%	$141,251- $307,050	$171,951 - $307,050	$85,976 - $153,525	$156,601 - $307,050
38.6%	$307,051 or more	$307,051 or more	$153,526 or more	$307,051 or more