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2005 California Tax Table

To Find Your Tax:
• Read down the column labeled “If Your Taxable Income Is . . .” to find the range that includes your taxable income from
Long or Short Form 540NR, line 19 .
• Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.
Filing status:

1 or 3 (Single; Married Filing Separately)

If Your Taxable
Income Is . . .
At
Least
$1
51
151
251
351
451
551
651
751
851
951
1,051
1,151
1,251
1,351
1,451
1,551
1,651
1,751
1,851
1,951
2,051
2,151
2,251
2,351
2,451
2,551
2,651
2,751
2,851
2,951
3,051
3,151
3,251
3,351
3,451
3,551
3,651
3,751
3,851
3,951
4,051
4,151
4,251
4,351
4,451
4,551
4,651
4,751
4,851
4,951
5,051
5,151
5,251
5,351
5,451
5,551
5,651
5,751
5,851
5,951
6,051
6,151
6,251
6,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

$50
150
250
350
450
550
650
750
850
950
1,050
1,150
1,250
1,350
1,450
1,550
1,650
1,750
1,850
1,950
2,050
2,150
2,250
2,350
2,450
2,550
2,650
2,750
2,850
2,950
3,050
3,150
3,250
3,350
3,450
3,550
3,650
3,750
3,850
3,950
4,050
4,150
4,250
4,350
4,450
4,550
4,650
4,750
4,850
4,950
5,050
5,150
5,250
5,350
5,450
5,550
5,650
5,750
5,850
5,950
6,050
6,150
6,250
6,350
6,450

$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
65

2 Or 5
Is
$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

2 or 5 (Married Filing Jointly; Qualifying Widow(er))

If Your Taxable
Income Is . . .
4
Is

At
Least

But Not
Over

$0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64

6,451
6,551
6,651
6,751
6,851
6,951
7,051
7,151
7,251
7,351
7,451
7,551
7,651
7,751
7,851
7,951
8,051
8,151
8,251
8,351
8,451
8,551
8,651
8,751
8,851
8,951
9,051
9,151
9,251
9,351
9,451
9,551
9,651
9,751
9,851
9,951
10,051
10,151
10,251
10,351
10,451
10,551
10,651
10,751
10,851
10,951
11,051
11,151
11,251
11,351
11,451
11,551
11,651
11,751
11,851
11,951
12,051
12,151
12,251
12,351
12,451
12,551
12,651
12,751
12,851

6,550
6,650
6,750
6,850
6,950
7,050
7,150
7,250
7,350
7,450
7,550
7,650
7,750
7,850
7,950
8,050
8,150
8,250
8,350
8,450
8,550
8,650
8,750
8,850
8,950
9,050
9,150
9,250
9,350
9,450
9,550
9,650
9,750
9,850
9,950
10,050
10,150
10,250
10,350
10,450
10,550
10,650
10,750
10,850
10,950
11,050
11,150
11,250
11,350
11,450
11,550
11,650
11,750
11,850
11,950
12,050
12,150
12,250
12,350
12,450
12,550
12,650
12,750
12,850
12,950

The Tax For
Filing Status
1 Or 3
Is
67
69
71
73
75
77
79
81
83
85
87
89
91
93
95
97
99
101
103
105
107
109
111
113
115
117
119
121
123
125
127
129
131
133
135
137
139
141
143
145
147
149
151
153
155
157
159
161
163
165
167
169
171
173
175
177
179
181
183
185
187
189
191
193
195

4 (Head of Household)

If Your Taxable
Income Is . . .

2 Or 5
Is

4
Is

65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
128
130
132

65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
128
130
132

At
Least
12,951
13,051
13,151
13,251
13,351
13,451
13,551
13,651
13,751
13,851
13,951
14,051
14,151
14,251
14,351
14,451
14,551
14,651
14,751
14,851
14,951
15,051
15,151
15,251
15,351
15,451
15,551
15,651
15,751
15,851
15,951
16,051
16,151
16,251
16,351
16,451
16,551
16,651
16,751
16,851
16,951
17,051
17,151
17,251
17,351
17,451
17,551
17,651
17,751
17,851
17,951
18,051
18,151
18,251
18,351
18,451
18,551
18,651
18,751
18,851
18,951
19,051
19,151
19,251
19,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

13,050
13,150
13,250
13,350
13,450
13,550
13,650
13,750
13,850
13,950
14,050
14,150
14,250
14,350
14,450
14,550
14,650
14,750
14,850
14,950
15,050
15,150
15,250
15,350
15,450
15,550
15,650
15,750
15,850
15,950
16,050
16,150
16,250
16,350
16,450
16,550
16,650
16,750
16,850
16,950
17,050
17,150
17,250
17,350
17,450
17,550
17,650
17,750
17,850
17,950
18,050
18,150
18,250
18,350
18,450
18,550
18,650
18,750
18,850
18,950
19,050
19,150
19,250
19,350
19,450

197
199
201
203
205
207
209
211
213
215
217
219
221
223
225
227
229
231
233
235
237
241
245
249
253
257
261
265
269
273
277
281
285
289
293
297
301
305
309
313
317
321
325
329
333
337
341
345
349
353
357
361
365
369
373
377
381
385
389
393
397
401
405
409
413

2 Or 5
Is
134
136
138
140
142
144
146
148
150
152
154
156
158
160
162
164
166
168
170
172
174
176
178
180
182
184
186
188
190
192
194
196
198
200
202
204
206
208
210
212
214
216
218
220
222
224
226
228
230
232
234
236
238
240
242
244
246
248
250
252
254
256
258
260
262

4
Is
134
136
138
140
142
144
146
148
150
152
154
156
158
160
162
164
166
168
170
172
174
176
178
180
182
184
186
188
190
192
194
196
198
200
202
204
206
208
210
212
214
216
218
220
222
224
226
228
230
232
234
236
238
240
242
244
246
248
250
252
254
256
258
260
262

Continued on next page.

540NR Booklet 2005 Page 59

2005 California Tax Table
Filing status:

1 or 3 (Single; Married Filing Separately)

If Your Taxable
Income Is . . .
At
Least
19,451
19,551
19,651
19,751
19,851
19,951
20,051
20,151
20,251
20,351
20,451
20,551
20,651
20,751
20,851
20,951
21,051
21,151
21,251
21,351
21,451
21,551
21,651
21,751
21,851
21,951
22,051
22,151
22,251
22,351
22,451
22,551
22,651
22,751
22,851
22,951
23,051
23,151
23,251
23,351
23,451
23,551
23,651
23,751
23,851
23,951
24,051
24,151
24,251
24,351
24,451
24,551
24,651
24,751
24,851
24,951
25,051
25,151
25,251
25,351
25,451
25,551
25,651
25,751
25,851
25,951
26,051
26,151
26,251
26,351

– Continued

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

19,550
19,650
19,750
19,850
19,950
20,050
20,150
20,250
20,350
20,450
20,550
20,650
20,750
20,850
20,950
21,050
21,150
21,250
21,350
21,450
21,550
21,650
21,750
21,850
21,950
22,050
22,150
22,250
22,350
22,450
22,550
22,650
22,750
22,850
22,950
23,050
23,150
23,250
23,350
23,450
23,550
23,650
23,750
23,850
23,950
24,050
24,150
24,250
24,350
24,450
24,550
24,650
24,750
24,850
24,950
25,050
25,150
25,250
25,350
25,450
25,550
25,650
25,750
25,850
25,950
26,050
26,150
26,250
26,350
26,450

417
421
425
429
433
437
441
445
449
453
457
461
465
469
473
477
481
485
489
493
497
501
505
509
513
517
521
525
529
533
537
541
545
549
553
557
561
565
569
573
577
581
586
592
598
604
610
616
622
628
634
640
646
652
658
664
670
676
682
688
694
700
706
712
718
724
730
736
742
748

2 or 5 (Married Filing Jointly; Qualifying Widow(er))

If Your Taxable
Income Is . . .

The Tax For
Filing Status

4 (Head of Household)

If Your Taxable
Income Is . . .

2 Or 5
Is

4
Is

At
Least

But Not
Over

1 Or 3
Is

2 Or 5
Is

4
Is

264
266
268
270
272
274
276
278
280
282
284
286
288
290
292
294
296
298
300
302
304
306
308
310
312
314
316
318
320
322
324
326
328
330
332
334
336
338
340
342
344
346
348
350
352
354
356
358
360
362
364
366
368
370
372
374
376
378
380
382
384
386
388
390
392
394
396
398
400
402

264
266
268
270
272
274
276
278
280
282
284
286
288
290
292
294
296
298
300
302
304
306
308
310
312
314
316
318
320
322
324
326
328
330
332
334
336
338
340
342
344
346
348
350
352
354
356
358
360
362
364
366
368
370
372
374
376
378
380
382
384
386
388
390
392
394
396
398
400
402

26,451
26,551
26,651
26,751
26,851
26,951
27,051
27,151
27,251
27,351
27,451
27,551
27,651
27,751
27,851
27,951
28,051
28,151
28,251
28,351
28,451
28,551
28,651
28,751
28,851
28,951
29,051
29,151
29,251
29,351
29,451
29,551
29,651
29,751
29,851
29,951
30,051
30,151
30,251
30,351
30,451
30,551
30,651
30,751
30,851
30,951
31,051
31,151
31,251
31,351
31,451
31,551
31,651
31,751
31,851
31,951
32,051
32,151
32,251
32,351
32,451
32,551
32,651
32,751
32,851
32,951
33,051
33,151
33,251
33,351

26,550
26,650
26,750
26,850
26,950
27,050
27,150
27,250
27,350
27,450
27,550
27,650
27,750
27,850
27,950
28,050
28,150
28,250
28,350
28,450
28,550
28,650
28,750
28,850
28,950
29,050
29,150
29,250
29,350
29,450
29,550
29,650
29,750
29,850
29,950
30,050
30,150
30,250
30,350
30,450
30,550
30,650
30,750
30,850
30,950
31,050
31,150
31,250
31,350
31,450
31,550
31,650
31,750
31,850
31,950
32,050
32,150
32,250
32,350
32,450
32,550
32,650
32,750
32,850
32,950
33,050
33,150
33,250
33,350
33,450

754
760
766
772
778
784
790
796
802
808
814
820
826
832
838
844
850
856
862
868
874
880
886
892
898
904
910
916
922
928
934
940
946
952
958
964
970
976
982
988
994
1,000
1,006
1,012
1,018
1,024
1,030
1,036
1,042
1,048
1,054
1,060
1,066
1,072
1,078
1,084
1,090
1,096
1,102
1,108
1,114
1,120
1,126
1,132
1,140
1,148
1,156
1,164
1,172
1,180

404
406
408
410
412
414
416
418
420
422
424
426
428
430
432
434
436
438
440
442
444
446
448
450
452
454
456
458
460
462
464
466
468
470
472
474
478
482
486
490
494
498
502
506
510
514
518
522
526
530
534
538
542
546
550
554
558
562
566
570
574
578
582
586
590
594
598
602
606
610

404
406
408
410
412
414
416
418
420
422
424
426
428
430
432
434
436
438
440
442
444
446
448
450
452
454
456
458
460
462
464
466
468
470
472
474
478
482
486
490
494
498
502
506
510
514
518
522
526
530
534
538
542
546
550
554
558
562
566
570
574
578
582
586
590
594
598
602
606
610

At
Least
33,451
33,551
33,651
33,751
33,851
33,951
34,051
34,151
34,251
34,351
34,451
34,551
34,651
34,751
34,851
34,951
35,051
35,151
35,251
35,351
35,451
35,551
35,651
35,751
35,851
35,951
36,051
36,151
36,251
36,351
36,451
36,551
36,651
36,751
36,851
36,951
37,051
37,151
37,251
37,351
37,451
37,551
37,651
37,751
37,851
37,951
38,051
38,151
38,251
38,351
38,451
38,551
38,651
38,751
38,851
38,951
39,051
39,151
39,251
39,351
39,451
39,551
39,651
39,751
39,851
39,951
40,051
40,151
40,251
40,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

33,550
33,650
33,750
33,850
33,950
34,050
34,150
34,250
34,350
34,450
34,550
34,650
34,750
34,850
34,950
35,050
35,150
35,250
35,350
35,450
35,550
35,650
35,750
35,850
35,950
36,050
36,150
36,250
36,350
36,450
36,550
36,650
36,750
36,850
36,950
37,050
37,150
37,250
37,350
37,450
37,550
37,650
37,750
37,850
37,950
38,050
38,150
38,250
38,350
38,450
38,550
38,650
38,750
38,850
38,950
39,050
39,150
39,250
39,350
39,450
39,550
39,650
39,750
39,850
39,950
40,050
40,150
40,250
40,350
40,450

1,188
1,196
1,204
1,212
1,220
1,228
1,236
1,244
1,252
1,260
1,268
1,276
1,284
1,292
1,300
1,308
1,316
1,324
1,332
1,340
1,348
1,356
1,364
1,372
1,380
1,388
1,396
1,404
1,412
1,420
1,428
1,436
1,444
1,452
1,460
1,468
1,476
1,484
1,492
1,500
1,508
1,516
1,524
1,532
1,540
1,548
1,556
1,564
1,572
1,580
1,588
1,596
1,604
1,612
1,620
1,628
1,636
1,644
1,652
1,660
1,668
1,676
1,684
1,692
1,700
1,708
1,716
1,724
1,732
1,740

2 Or 5
Is
614
618
622
626
630
634
638
642
646
650
654
658
662
666
670
674
678
682
686
690
694
698
702
706
710
714
718
722
726
730
734
738
742
746
750
754
758
762
766
770
774
778
782
786
790
794
798
802
806
810
814
818
822
826
830
834
838
842
846
850
854
858
862
866
870
874
878
882
886
890

4
Is
614
618
622
626
630
634
638
642
646
650
654
658
662
666
670
674
678
682
686
690
694
698
702
706
710
714
718
722
726
730
734
738
742
746
750
754
758
762
766
770
774
778
782
786
790
794
798
802
806
810
814
818
824
830
836
842
848
854
860
866
872
878
884
890
896
902
908
914
920
926

Continued on next page.

Page 60

540NR Booklet 2005

2005 California Tax Table
Filing status:

1 or 3 (Single; Married Filing Separately)

If Your Taxable
Income Is . . .
At
Least
40,451
40,551
40,651
40,751
40,851
40,951
41,051
41,151
41,251
41,351
41,451
41,551
41,651
41,751
41,851
41,951
42,051
42,151
42,251
42,351
42,451
42,551
42,651
42,751
42,851
42,951
43,051
43,151
43,251
43,351
43,451
43,551
43,651
43,751
43,851
43,951
44,051
44,151
44,251
44,351
44,451
44,551
44,651
44,751
44,851
44,951
45,051
45,151
45,251
45,351
45,451
45,551
45,651
45,751
45,851
45,951
46,051
46,151
46,251
46,351
46,451
46,551
46,651
46,751
46,851
46,951
47,051
47,151
47,251
47,351

– Continued

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

2 Or 5
Is

40,550
40,650
40,750
40,850
40,950
41,050
41,150
41,250
41,350
41,450
41,550
41,650
41,750
41,850
41,950
42,050
42,150
42,250
42,350
42,450
42,550
42,650
42,750
42,850
42,950
43,050
43,150
43,250
43,350
43,450
43,550
43,650
43,750
43,850
43,950
44,050
44,150
44,250
44,350
44,450
44,550
44,650
44,750
44,850
44,950
45,050
45,150
45,250
45,350
45,450
45,550
45,650
45,750
45,850
45,950
46,050
46,150
46,250
46,350
46,450
46,550
46,650
46,750
46,850
46,950
47,050
47,150
47,250
47,350
47,450

1,748
1,756
1,764
1,772
1,780
1,788
1,796
1,804
1,812
1,820
1,828
1,838
1,847
1,856
1,866
1,875
1,884
1,893
1,903
1,912
1,921
1,931
1,940
1,949
1,959
1,968
1,977
1,986
1,996
2,005
2,014
2,024
2,033
2,042
2,052
2,061
2,070
2,079
2,089
2,098
2,107
2,117
2,126
2,135
2,145
2,154
2,163
2,172
2,182
2,191
2,200
2,210
2,219
2,228
2,238
2,247
2,256
2,265
2,275
2,284
2,293
2,303
2,312
2,321
2,331
2,340
2,349
2,358
2,368
2,377

894
898
902
906
910
914
918
922
926
930
934
938
942
946
950
954
958
962
966
970
974
978
982
986
990
994
998
1,002
1,006
1,010
1,014
1,018
1,022
1,026
1,030
1,034
1,038
1,042
1,046
1,050
1,054
1,058
1,062
1,066
1,070
1,074
1,078
1,082
1,086
1,090
1,094
1,098
1,102
1,106
1,110
1,114
1,118
1,122
1,126
1,130
1,134
1,138
1,142
1,146
1,150
1,154
1,158
1,162
1,167
1,173

2 or 5 (Married Filing Jointly; Qualifying Widow(er))

If Your Taxable
Income Is . . .
4
Is
932
938
944
950
956
962
968
974
980
986
992
998
1,004
1,010
1,016
1,022
1,028
1,034
1,040
1,046
1,052
1,058
1,064
1,070
1,076
1,082
1,088
1,094
1,100
1,106
1,112
1,118
1,124
1,130
1,136
1,142
1,148
1,154
1,160
1,166
1,172
1,178
1,184
1,190
1,196
1,202
1,208
1,214
1,220
1,226
1,232
1,238
1,244
1,250
1,256
1,262
1,268
1,274
1,280
1,286
1,292
1,298
1,304
1,310
1,316
1,322
1,328
1,334
1,340
1,346

At
Least
47,451
47,551
47,651
47,751
47,851
47,951
48,051
48,151
48,251
48,351
48,451
48,551
48,651
48,751
48,851
48,951
49,051
49,151
49,251
49,351
49,451
49,551
49,651
49,751
49,851
49,951
50,051
50,151
50,251
50,351
50,451
50,551
50,651
50,751
50,851
50,951
51,051
51,151
51,251
51,351
51,451
51,551
51,651
51,751
51,851
51,951
52,051
52,151
52,251
52,351
52,451
52,551
52,651
52,751
52,851
52,951
53,051
53,151
53,251
53,351
53,451
53,551
53,651
53,751
53,851
53,951
54,051
54,151
54,251
54,351

But Not
Over
47,550
47,650
47,750
47,850
47,950
48,050
48,150
48,250
48,350
48,450
48,550
48,650
48,750
48,850
48,950
49,050
49,150
49,250
49,350
49,450
49,550
49,650
49,750
49,850
49,950
50,050
50,150
50,250
50,350
50,450
50,550
50,650
50,750
50,850
50,950
51,050
51,150
51,250
51,350
51,450
51,550
51,650
51,750
51,850
51,950
52,050
52,150
52,250
52,350
52,450
52,550
52,650
52,750
52,850
52,950
53,050
53,150
53,250
53,350
53,450
53,550
53,650
53,750
53,850
53,950
54,050
54,150
54,250
54,350
54,450

The Tax For
Filing Status
1 Or 3
Is
2,386
2,396
2,405
2,414
2,424
2,433
2,442
2,451
2,461
2,470
2,479
2,489
2,498
2,507
2,517
2,526
2,535
2,544
2,554
2,563
2,572
2,582
2,591
2,600
2,610
2,619
2,628
2,637
2,647
2,656
2,665
2,675
2,684
2,693
2,703
2,712
2,721
2,730
2,740
2,749
2,758
2,768
2,777
2,786
2,796
2,805
2,814
2,823
2,833
2,842
2,851
2,861
2,870
2,879
2,889
2,898
2,907
2,916
2,926
2,935
2,944
2,954
2,963
2,972
2,982
2,991
3,000
3,009
3,019
3,028

4 (Head of Household)

If Your Taxable
Income Is . . .

2 Or 5
Is

4
Is

1,179
1,185
1,191
1,197
1,203
1,209
1,215
1,221
1,227
1,233
1,239
1,245
1,251
1,257
1,263
1,269
1,275
1,281
1,287
1,293
1,299
1,305
1,311
1,317
1,323
1,329
1,335
1,341
1,347
1,353
1,359
1,365
1,371
1,377
1,383
1,389
1,395
1,401
1,407
1,413
1,419
1,425
1,431
1,437
1,443
1,449
1,455
1,461
1,467
1,473
1,479
1,485
1,491
1,497
1,503
1,509
1,515
1,521
1,527
1,533
1,539
1,545
1,551
1,557
1,563
1,569
1,575
1,581
1,587
1,593

1,352
1,358
1,364
1,370
1,378
1,386
1,394
1,402
1,410
1,418
1,426
1,434
1,442
1,450
1,458
1,466
1,474
1,482
1,490
1,498
1,506
1,514
1,522
1,530
1,538
1,546
1,554
1,562
1,570
1,578
1,586
1,594
1,602
1,610
1,618
1,626
1,634
1,642
1,650
1,658
1,666
1,674
1,682
1,690
1,698
1,706
1,714
1,722
1,730
1,738
1,746
1,754
1,762
1,770
1,778
1,786
1,794
1,802
1,810
1,818
1,826
1,834
1,842
1,850
1,858
1,866
1,874
1,882
1,890
1,898

At
Least
54,451
54,551
54,651
54,751
54,851
54,951
55,051
55,151
55,251
55,351
55,451
55,551
55,651
55,751
55,851
55,951
56,051
56,151
56,251
56,351
56,451
56,551
56,651
56,751
56,851
56,951
57,051
57,151
57,251
57,351
57,451
57,551
57,651
57,751
57,851
57,951
58,051
58,151
58,251
58,351
58,451
58,551
58,651
58,751
58,851
58,951
59,051
59,151
59,251
59,351
59,451
59,551
59,651
59,751
59,851
59,951
60,051
60,151
60,251
60,351
60,451
60,551
60,651
60,751
60,851
60,951
61,051
61,151
61,251
61,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

54,550
54,650
54,750
54,850
54,950
55,050
55,150
55,250
55,350
55,450
55,550
55,650
55,750
55,850
55,950
56,050
56,150
56,250
56,350
56,450
56,550
56,650
56,750
56,850
56,950
57,050
57,150
57,250
57,350
57,450
57,550
57,650
57,750
57,850
57,950
58,050
58,150
58,250
58,350
58,450
58,550
58,650
58,750
58,850
58,950
59,050
59,150
59,250
59,350
59,450
59,550
59,650
59,750
59,850
59,950
60,050
60,150
60,250
60,350
60,450
60,550
60,650
60,750
60,850
60,950
61,050
61,150
61,250
61,350
61,450

3,037
3,047
3,056
3,065
3,075
3,084
3,093
3,102
3,112
3,121
3,130
3,140
3,149
3,158
3,168
3,177
3,186
3,195
3,205
3,214
3,223
3,233
3,242
3,251
3,261
3,270
3,279
3,288
3,298
3,307
3,316
3,326
3,335
3,344
3,354
3,363
3,372
3,381
3,391
3,400
3,409
3,419
3,428
3,437
3,447
3,456
3,465
3,474
3,484
3,493
3,502
3,512
3,521
3,530
3,540
3,549
3,558
3,567
3,577
3,586
3,595
3,605
3,614
3,623
3,633
3,642
3,651
3,660
3,670
3,679

2 Or 5
Is
1,599
1,605
1,611
1,617
1,623
1,629
1,635
1,641
1,647
1,653
1,659
1,665
1,671
1,677
1,683
1,689
1,695
1,701
1,707
1,713
1,719
1,725
1,731
1,737
1,743
1,749
1,755
1,761
1,767
1,773
1,779
1,785
1,791
1,797
1,803
1,809
1,815
1,821
1,827
1,833
1,839
1,845
1,851
1,857
1,863
1,869
1,875
1,881
1,887
1,893
1,899
1,905
1,911
1,917
1,923
1,929
1,935
1,941
1,947
1,953
1,959
1,965
1,971
1,977
1,983
1,989
1,995
2,001
2,007
2,013

4
Is
1,906
1,914
1,922
1,930
1,938
1,946
1,954
1,962
1,970
1,978
1,986
1,994
2,002
2,010
2,018
2,026
2,034
2,042
2,050
2,058
2,067
2,076
2,085
2,095
2,104
2,113
2,122
2,132
2,141
2,150
2,160
2,169
2,178
2,188
2,197
2,206
2,215
2,225
2,234
2,243
2,253
2,262
2,271
2,281
2,290
2,299
2,308
2,318
2,327
2,336
2,346
2,355
2,364
2,374
2,383
2,392
2,401
2,411
2,420
2,429
2,439
2,448
2,457
2,467
2,476
2,485
2,494
2,504
2,513
2,522

Continued on next page.

540NR Booklet 2005 Page 61

2005 California Tax Table
Filing status:

1 or 3 (Single; Married Filing Separately)

If Your Taxable
Income Is . . .
At
Least
61,451
61,551
61,651
61,751
61,851
61,951
62,051
62,151
62,251
62,351
62,451
62,551
62,651
62,751
62,851
62,951
63,051
63,151
63,251
63,351
63,451
63,551
63,651
63,751
63,851
63,951
64,051
64,151
64,251
64,351
64,451
64,551
64,651
64,751
64,851
64,951
65,051
65,151
65,251
65,351
65,451
65,551
65,651
65,751
65,851
65,951
66,051
66,151
66,251
66,351
66,451
66,551
66,651
66,751
66,851
66,951
67,051
67,151
67,251
67,351
67,451
67,551
67,651
67,751
67,851
67,951
68,051
68,151
68,251
68,351

– Continued

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

2 Or 5
Is

61,550
61,650
61,750
61,850
61,950
62,050
62,150
62,250
62,350
62,450
62,550
62,650
62,750
62,850
62,950
63,050
63,150
63,250
63,350
63,450
63,550
63,650
63,750
63,850
63,950
64,050
64,150
64,250
64,350
64,450
64,550
64,650
64,750
64,850
64,950
65,050
65,150
65,250
65,350
65,450
65,550
65,650
65,750
65,850
65,950
66,050
66,150
66,250
66,350
66,450
66,550
66,650
66,750
66,850
66,950
67,050
67,150
67,250
67,350
67,450
67,550
67,650
67,750
67,850
67,950
68,050
68,150
68,250
68,350
68,450

3,688
3,698
3,707
3,716
3,726
3,735
3,744
3,753
3,763
3,772
3,781
3,791
3,800
3,809
3,819
3,828
3,837
3,846
3,856
3,865
3,874
3,884
3,893
3,902
3,912
3,921
3,930
3,939
3,949
3,958
3,967
3,977
3,986
3,995
4,005
4,014
4,023
4,032
4,042
4,051
4,060
4,070
4,079
4,088
4,098
4,107
4,116
4,125
4,135
4,144
4,153
4,163
4,172
4,181
4,191
4,200
4,209
4,218
4,228
4,237
4,246
4,256
4,265
4,274
4,284
4,293
4,302
4,311
4,321
4,330

2,019
2,025
2,031
2,037
2,043
2,049
2,055
2,061
2,067
2,073
2,079
2,085
2,091
2,097
2,103
2,109
2,115
2,121
2,127
2,133
2,139
2,145
2,151
2,157
2,163
2,169
2,175
2,181
2,187
2,193
2,199
2,205
2,211
2,217
2,223
2,229
2,235
2,241
2,247
2,253
2,259
2,265
2,272
2,280
2,288
2,296
2,304
2,312
2,320
2,328
2,336
2,344
2,352
2,360
2,368
2,376
2,384
2,392
2,400
2,408
2,416
2,424
2,432
2,440
2,448
2,456
2,464
2,472
2,480
2,488

2 or 5 (Married Filing Jointly; Qualifying Widow(er))

If Your Taxable
Income Is . . .
4
Is
2,532
2,541
2,550
2,560
2,569
2,578
2,587
2,597
2,606
2,615
2,625
2,634
2,643
2,653
2,662
2,671
2,680
2,690
2,699
2,708
2,718
2,727
2,736
2,746
2,755
2,764
2,773
2,783
2,792
2,801
2,811
2,820
2,829
2,839
2,848
2,857
2,866
2,876
2,885
2,894
2,904
2,913
2,922
2,932
2,941
2,950
2,959
2,969
2,978
2,987
2,997
3,006
3,015
3,025
3,034
3,043
3,052
3,062
3,071
3,080
3,090
3,099
3,108
3,118
3,127
3,136
3,145
3,155
3,164
3,173

At
Least
68,451
68,551
68,651
68,751
68,851
68,951
69,051
69,151
69,251
69,351
69,451
69,551
69,651
69,751
69,851
69,951
70,051
70,151
70,251
70,351
70,451
70,551
70,651
70,751
70,851
70,951
71,051
71,151
71,251
71,351
71,451
71,551
71,651
71,751
71,851
71,951
72,051
72,151
72,251
72,351
72,451
72,551
72,651
72,751
72,851
72,951
73,051
73,151
73,251
73,351
73,451
73,551
73,651
73,751
73,851
73,951
74,051
74,151
74,251
74,351
74,451
74,551
74,651
74,751
74,851
74,951
75,051
75,151
75,251
75,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

2 Or 5
Is

68,550
68,650
68,750
68,850
68,950
69,050
69,150
69,250
69,350
69,450
69,550
69,650
69,750
69,850
69,950
70,050
70,150
70,250
70,350
70,450
70,550
70,650
70,750
70,850
70,950
71,050
71,150
71,250
71,350
71,450
71,550
71,650
71,750
71,850
71,950
72,050
72,150
72,250
72,350
72,450
72,550
72,650
72,750
72,850
72,950
73,050
73,150
73,250
73,350
73,450
73,550
73,650
73,750
73,850
73,950
74,050
74,150
74,250
74,350
74,450
74,550
74,650
74,750
74,850
74,950
75,050
75,150
75,250
75,350
75,450

4,339
4,349
4,358
4,367
4,377
4,386
4,395
4,404
4,414
4,423
4,432
4,442
4,451
4,460
4,470
4,479
4,488
4,497
4,507
4,516
4,525
4,535
4,544
4,553
4,563
4,572
4,581
4,590
4,600
4,609
4,618
4,628
4,637
4,646
4,656
4,665
4,674
4,683
4,693
4,702
4,711
4,721
4,730
4,739
4,749
4,758
4,767
4,776
4,786
4,795
4,804
4,814
4,823
4,832
4,842
4,851
4,860
4,869
4,879
4,888
4,897
4,907
4,916
4,925
4,935
4,944
4,953
4,962
4,972
4,981

2,496
2,504
2,512
2,520
2,528
2,536
2,544
2,552
2,560
2,568
2,576
2,584
2,592
2,600
2,608
2,616
2,624
2,632
2,640
2,648
2,656
2,664
2,672
2,680
2,688
2,696
2,704
2,712
2,720
2,728
2,736
2,744
2,752
2,760
2,768
2,776
2,784
2,792
2,800
2,808
2,816
2,824
2,832
2,840
2,848
2,856
2,864
2,872
2,880
2,888
2,896
2,904
2,912
2,920
2,928
2,936
2,944
2,952
2,960
2,968
2,976
2,984
2,992
3,000
3,008
3,016
3,024
3,032
3,040
3,048

4 (Head of Household)

If Your Taxable
Income Is . . .
4
Is
3,183
3,192
3,201
3,211
3,220
3,229
3,238
3,248
3,257
3,266
3,276
3,285
3,294
3,304
3,313
3,322
3,331
3,341
3,350
3,359
3,369
3,378
3,387
3,397
3,406
3,415
3,424
3,434
3,443
3,452
3,462
3,471
3,480
3,490
3,499
3,508
3,517
3,527
3,536
3,545
3,555
3,564
3,573
3,583
3,592
3,601
3,610
3,620
3,629
3,638
3,648
3,657
3,666
3,676
3,685
3,694
3,703
3,713
3,722
3,731
3,741
3,750
3,759
3,769
3,778
3,787
3,796
3,806
3,815
3,824

At
Least
75,451
75,551
75,651
75,751
75,851
75,951
76,051
76,151
76,251
76,351
76,451
76,551
76,651
76,751
76,851
76,951
77,051
77,151
77,251
77,351
77,451
77,551
77,651
77,751
77,851
77,951
78,051
78,151
78,251
78,351
78,451
78,551
78,651
78,751
78,851
78,951
79,051
79,151
79,251
79,351
79,451
79,551
79,651
79,751
79,851
79,951
80,051
80,151
80,251
80,351
80,451
80,551
80,651
80,751
80,851
80,951
81,051
81,151
81,251
81,351
81,451
81,551
81,651
81,751
81,851
81,951
82,051
82,151
82,251
82,351

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

75,550
75,650
75,750
75,850
75,950
76,050
76,150
76,250
76,350
76,450
76,550
76,650
76,750
76,850
76,950
77,050
77,150
77,250
77,350
77,450
77,550
77,650
77,750
77,850
77,950
78,050
78,150
78,250
78,350
78,450
78,550
78,650
78,750
78,850
78,950
79,050
79,150
79,250
79,350
79,450
79,550
79,650
79,750
79,850
79,950
80,050
80,150
80,250
80,350
80,450
80,550
80,650
80,750
80,850
80,950
81,050
81,150
81,250
81,350
81,450
81,550
81,650
81,750
81,850
81,950
82,050
82,150
82,250
82,350
82,450

4,990
5,000
5,009
5,018
5,028
5,037
5,046
5,055
5,065
5,074
5,083
5,093
5,102
5,111
5,121
5,130
5,139
5,148
5,158
5,167
5,176
5,186
5,195
5,204
5,214
5,223
5,232
5,241
5,251
5,260
5,269
5,279
5,288
5,297
5,307
5,316
5,325
5,334
5,344
5,353
5,362
5,372
5,381
5,390
5,400
5,409
5,418
5,427
5,437
5,446
5,455
5,465
5,474
5,483
5,493
5,502
5,511
5,520
5,530
5,539
5,548
5,558
5,567
5,576
5,586
5,595
5,604
5,613
5,623
5,632

2 Or 5
Is
3,056
3,064
3,072
3,080
3,088
3,096
3,104
3,112
3,120
3,128
3,136
3,144
3,152
3,160
3,168
3,176
3,184
3,192
3,200
3,208
3,216
3,224
3,232
3,240
3,248
3,256
3,264
3,272
3,280
3,288
3,296
3,304
3,312
3,320
3,328
3,336
3,344
3,352
3,360
3,368
3,376
3,384
3,392
3,400
3,408
3,416
3,424
3,432
3,440
3,448
3,456
3,464
3,472
3,480
3,488
3,496
3,504
3,512
3,520
3,528
3,536
3,544
3,552
3,560
3,568
3,576
3,584
3,592
3,600
3,608

4
Is
3,834
3,843
3,852
3,862
3,871
3,880
3,889
3,899
3,908
3,917
3,927
3,936
3,945
3,955
3,964
3,973
3,982
3,992
4,001
4,010
4,020
4,029
4,038
4,048
4,057
4,066
4,075
4,085
4,094
4,103
4,113
4,122
4,131
4,141
4,150
4,159
4,168
4,178
4,187
4,196
4,206
4,215
4,224
4,234
4,243
4,252
4,261
4,271
4,280
4,289
4,299
4,308
4,317
4,327
4,336
4,345
4,354
4,364
4,373
4,382
4,392
4,401
4,410
4,420
4,429
4,438
4,447
4,457
4,466
4,475

Continued on next page.

Page 62

540NR Booklet 2005

2005 California Tax Table
Filing status:

1 or 3 (Single; Married Filing Separately)

If Your Taxable
Income Is . . .
At
Least
82,451
82,551
82,651
82,751
82,851
82,951
83,051
83,151
83,251
83,351
83,451
83,551
83,651
83,751
83,851
83,951
84,051
84,151
84,251
84,351
84,451
84,551
84,651
84,751
84,851
84,951
85,051
85,151
85,251
85,351
85,451
85,551
85,651
85,751
85,851
85,951
86,051
86,151
86,251
86,351
86,451
86,551
86,651
86,751
86,851
86,951
87,051
87,151
87,251
87,351
87,451
87,551
87,651
87,751
87,851
87,951
88,051
88,151
88,251
88,351
88,451
88,551
88,651
88,751
88,851

The Tax For
Filing Status

But Not
Over

1 Or 3
Is

2 Or 5
Is

82,550
82,650
82,750
82,850
82,950
83,050
83,150
83,250
83,350
83,450
83,550
83,650
83,750
83,850
83,950
84,050
84,150
84,250
84,350
84,450
84,550
84,650
84,750
84,850
84,950
85,050
85,150
85,250
85,350
85,450
85,550
85,650
85,750
85,850
85,950
86,050
86,150
86,250
86,350
86,450
86,550
86,650
86,750
86,850
86,950
87,050
87,150
87,250
87,350
87,450
87,550
87,650
87,750
87,850
87,950
88,050
88,150
88,250
88,350
88,450
88,550
88,650
88,750
88,850
88,950

5,641
5,651
5,660
5,669
5,679
5,688
5,697
5,706
5,716
5,725
5,734
5,744
5,753
5,762
5,772
5,781
5,790
5,799
5,809
5,818
5,827
5,837
5,846
5,855
5,865
5,874
5,883
5,892
5,902
5,911
5,920
5,930
5,939
5,948
5,958
5,967
5,976
5,985
5,995
6,004
6,013
6,023
6,032
6,041
6,051
6,060
6,069
6,078
6,088
6,097
6,106
6,116
6,125
6,134
6,144
6,153
6,162
6,171
6,181
6,190
6,199
6,209
6,218
6,227
6,237

3,616
3,624
3,632
3,640
3,648
3,657
3,666
3,675
3,685
3,694
3,703
3,712
3,722
3,731
3,740
3,750
3,759
3,768
3,778
3,787
3,796
3,805
3,815
3,824
3,833
3,843
3,852
3,861
3,871
3,880
3,889
3,898
3,908
3,917
3,926
3,936
3,945
3,954
3,964
3,973
3,982
3,991
4,001
4,010
4,019
4,029
4,038
4,047
4,057
4,066
4,075
4,084
4,094
4,103
4,112
4,122
4,131
4,140
4,150
4,159
4,168
4,177
4,187
4,196
4,205

2 or 5 (Married Filing Jointly; Qualifying Widow(er))

If Your Taxable
Income Is . . .
4
Is
4,485
4,494
4,503
4,513
4,522
4,531
4,540
4,550
4,559
4,568
4,578
4,587
4,596
4,606
4,615
4,624
4,633
4,643
4,652
4,661
4,671
4,680
4,689
4,699
4,708
4,717
4,726
4,736
4,745
4,754
4,764
4,773
4,782
4,792
4,801
4,810
4,819
4,829
4,838
4,847
4,857
4,866
4,875
4,885
4,894
4,903
4,912
4,922
4,931
4,940
4,950
4,959
4,968
4,978
4,987
4,996
5,005
5,015
5,024
5,033
5,043
5,052
5,061
5,071
5,080

The Tax For
Filing Status

At
Least

But Not
Over

1 Or 3
Is

2 Or 5
Is

88,951
89,051
89,151
89,251
89,351
89,451
89,551
89,651
89,751
89,851
89,951
90,051
90,151
90,251
90,351
90,451
90,551
90,651
90,751
90,851
90,951
91,051
91,151
91,251
91,351
91,451
91,551
91,651
91,751
91,851
91,951
92,051
92,151
92,251
92,351
92,451
92,551
92,651
92,751
92,851
92,951
93,051
93,151
93,251
93,351
93,451
93,551
93,651
93,751
93,851
93,951
94,051
94,151
94,251
94,351
94,451
94,551
94,651
94,751
94,851
94,951
95,051
95,151
95,251
95,351

89,050
89,150
89,250
89,350
89,450
89,550
89,650
89,750
89,850
89,950
90,050
90,150
90,250
90,350
90,450
90,550
90,650
90,750
90,850
90,950
91,050
91,150
91,250
91,350
91,450
91,550
91,650
91,750
91,850
91,950
92,050
92,150
92,250
92,350
92,450
92,550
92,650
92,750
92,850
92,950
93,050
93,150
93,250
93,350
93,450
93,550
93,650
93,750
93,850
93,950
94,050
94,150
94,250
94,350
94,450
94,550
94,650
94,750
94,850
94,950
95,050
95,150
95,250
95,350
95,450

6,246
6,255
6,264
6,274
6,283
6,292
6,302
6,311
6,320
6,330
6,339
6,348
6,357
6,367
6,376
6,385
6,395
6,404
6,413
6,423
6,432
6,441
6,450
6,460
6,469
6,478
6,488
6,497
6,506
6,516
6,525
6,534
6,543
6,553
6,562
6,571
6,581
6,590
6,599
6,609
6,618
6,627
6,636
6,646
6,655
6,664
6,674
6,683
6,692
6,702
6,711
6,720
6,729
6,739
6,748
6,757
6,767
6,776
6,785
6,795
6,804
6,813
6,822
6,832
6,841

4,215
4,224
4,233
4,243
4,252
4,261
4,270
4,280
4,289
4,298
4,308
4,317
4,326
4,336
4,345
4,354
4,363
4,373
4,382
4,391
4,401
4,410
4,419
4,429
4,438
4,447
4,456
4,466
4,475
4,484
4,494
4,503
4,512
4,522
4,531
4,540
4,549
4,559
4,568
4,577
4,587
4,596
4,605
4,615
4,624
4,633
4,642
4,652
4,661
4,670
4,680
4,689
4,698
4,708
4,717
4,726
4,735
4,745
4,754
4,763
4,773
4,782
4,791
4,801
4,810

4 (Head of Household)

If Your Taxable
Income Is . . .
4
Is
5,089
5,098
5,108
5,117
5,126
5,136
5,145
5,154
5,164
5,173
5,182
5,191
5,201
5,210
5,219
5,229
5,238
5,247
5,257
5,266
5,275
5,284
5,294
5,303
5,312
5,322
5,331
5,340
5,350
5,359
5,368
5,377
5,387
5,396
5,405
5,415
5,424
5,433
5,443
5,452
5,461
5,470
5,480
5,489
5,498
5,508
5,517
5,526
5,536
5,545
5,554
5,563
5,573
5,582
5,591
5,601
5,610
5,619
5,629
5,638
5,647
5,656
5,666
5,675
5,684

At
Least

But Not
Over

95,451 95,550
95,551 95,650
95,651 95,750
95,751 95,850
95,851 95,950
95,951 96,050
96,051 96,150
96,151 96,250
96,251 96,350
96,351 96,450
96,451 96,550
96,551 96,650
96,651 96,750
96,751 96,850
96,851 96,950
96,951 97,050
97,051 97,150
97,151 97,250
97,251 97,350
97,351 97,450
97,451 97,550
97,551 97,650
97,651 97,750
97,751 97,850
97,851 97,950
97,951 98,050
98,051 98,150
98,151 98,250
98,251 98,350
98,351 98,450
98,451 98,550
98,551 98,650
98,651 98,750
98,751 98,850
98,851 98,950
98,951 99,050
99,051 99,150
99,151 99,250
99,251 99,350
99,351 99,450
99,451 99,550
99,551 99,650
99,651 99,750
99,751 99,850
99,851 99,950
99,951 100,000

The Tax For
Filing Status
1 Or 3
Is
6,850
6,860
6,869
6,878
6,888
6,897
6,906
6,915
6,925
6,934
6,943
6,953
6,962
6,971
6,981
6,990
6,999
7,008
7,018
7,027
7,036
7,046
7,055
7,064
7,074
7,083
7,092
7,101
7,111
7,120
7,129
7,139
7,148
7,157
7,167
7,176
7,185
7,194
7,204
7,213
7,222
7,232
7,241
7,250
7,260
7,267

2 Or 5
Is
4,819
4,828
4,838
4,847
4,856
4,866
4,875
4,884
4,894
4,903
4,912
4,921
4,931
4,940
4,949
4,959
4,968
4,977
4,987
4,996
5,005
5,014
5,024
5,033
5,042
5,052
5,061
5,070
5,080
5,089
5,098
5,107
5,117
5,126
5,135
5,145
5,154
5,163
5,173
5,182
5,191
5,200
5,210
5,219
5,228
5,235

4
Is
5,694
5,703
5,712
5,722
5,731
5,740
5,749
5,759
5,768
5,777
5,787
5,796
5,805
5,815
5,824
5,833
5,842
5,852
5,861
5,870
5,880
5,889
5,898
5,908
5,917
5,926
5,935
5,945
5,954
5,963
5,973
5,982
5,991
6,001
6,010
6,019
6,028
6,038
6,047
6,056
6,066
6,075
6,084
6,094
6,103
6,110

OVER $100,000 YOU MUST USE THE
TAX RATE SCHEDULES on page 67

540NR Booklet 2005 Page 63

2005 California Tax Rate Schedules
✓ Tip

Go to www.ftb.ca.gov to e-file and eliminate the math. Or search our Website for “tax calculator” to use the online tax calculator to figure your
tax.

Caution: Use only if your taxable income on Long Form 540NR, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.
If the amount on Long Form 540NR, Enter on Long Form 540NR,
line 19 is
line 20
over –
But not over –

of the
amount over –

$

0
6,319
14,979
23,641
32,819
41,476

$

6,319
14,979
23,641
32,819
41,476
AND OVER

$

0.00
63.19
236.39
582.87
1,133.55
1,826.11

+
+
+
+
+
+

1.0%
2.0%
4.0%
6.0%
8.0%
9.3%

$

0.00
6,319
14,979
23,641
32,819
41,476

$

0
12,638
29,958
47,282
65,638
82,952

$ 12,638
29,958
47,282
65,638
82,952
AND OVER

$

0.00
126.38
472.78
1,165.74
2,267.10
3,652.22

+
+
+
+
+
+

1.0%
2.0%
4.0%
6.0%
8.0%
9.3%

$

0.00
12,638
29,958
47,282
65,638
82,952

$

0
12,644
29,959
38,619
47,796
56,456

$ 12,644
29,959
38,619
47,796
56,456
AND OVER

$

0.00
126.44
472.74
819.14
1,369.76
2,062.56

+
+
+
+
+
+

1.0%
2.0%
4.0%
6.0%
8.0%
9.3%

$

0.00
12,644
29,959
38,619
47,796
56,456

Schedule X –
Use if your filing status is
Single or Married Filing Separately

Schedule Y –
Use if your filing status is
Married Filing Jointly or Qualifying
Widow(er) with Dependent Child

Schedule Z –
Use if your filing status is
Head of Household

How to Figure Tax Using the 2005 California Tax Rate Schedules
Example: John and Jackie Anderson are filing a joint return using Long Form 540NR. Their taxable income on Long Form 540NR, line 19 is $125,000.
Step 1:

Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000. See the boxed range in the sample below.
If the amount on Long Form 540NR,
line 19 is:
over –
But not over –

Schedule Y –
Use if your filing status is
Married Filing Jointly or Qualifying
Widow(er) with Dependent Child

$

0
12,638
29,958
47,282
65,638
82,952

$ 12,638
29,958
47,282
65,638
82,952
AND OVER

Step 2:

They subtract the amount at the beginning of their range from
their taxable income.

Step 3:

They multiply the result from Step 2 by the percentage for
their range.

Step 4:

They round the amount from Step 3 to two decimals (if
necessary) and add it to the tax amount for their income
range. After rounding the result, they will enter $7,563 on
Long Form 540NR, line 20. For information on rounding, see
“Filling in your return” on page 9.

Enter on Long Form 540NR,
line 20

$

0.00
126.38
472.78
1,165.74
2,267.10
3,652.22

Example
$125,000
- 82,952
$ 42,048

+
+
+
+
+
+

of the
amount over –

1.0%
2.0%
4.0%
6.0%
8.0%
9.3%

$

0.00
12,638
29,958
47,282
65,638
82,952

Your Income
$
$

$42,048
x .093
$3,910.46

$
x
$

$3,652.22
+ 3,910.46
$7,562.68

$
+
$

540NR Booklet 2005

Page 67