Page 67 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006
Tax Table
If line 43
(taxable
income) is —
At
least

But
less
than

0
5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975

See the instructions for line 44 that begin on page
36 to see if you must use the Tax Table below to
CAUTION
figure your tax.
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they 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 $3,044. This is the tax amount they should include
on Form 1040, line 44.

!

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5
15
25
50
75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
850
875
900
925
950
975
1,000

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

0
1
2
4
6
9
11
14
16
19
21
24
26
29
31
34
36
39
41
44
46
49
51
54
56
59
61
64
66
69
71
74
76
79
81
84
86
89
91
94
96
99

1,000
1,025
1,050
1,075

1,025
1,050
1,075
1,100

101
104
106
109

101
104
106
109

101
104
106
109

101
104
106
109

1,100
1,125
1,150
1,175

1,125
1,150
1,175
1,200

111
114
116
119

111
114
116
119

111
114
116
119

111
114
116
119

1,200
1,225
1,250
1,275

1,225
1,250
1,275
1,300

121
124
126
129

121
124
126
129

121
124
126
129

121
124
126
129

1,000

At
least

But
less
than

1,300
1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

1,325
1,350
1,375
1,400
1,425
1,450
1,475
1,500
1,525
1,550
1,575
1,600
1,625
1,650
1,675
1,700
1,725
1,750
1,775
1,800
1,825
1,850
1,875
1,900
1,925
1,950
1,975
2,000

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

131
134
136
139
141
144
146
149
151
154
156
159
161
164
166
169
171
174
176
179
181
184
186
189
191
194
196
199

2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675
2,700

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

201
204
206
209
211
214
216
219
221
224
226
229
231
234
236
239
241
244
246
249
251
254
256
259
261
264
266
269

2,000
2,000
2,025
2,050
2,075
2,100
2,125
2,150
2,175
2,200
2,225
2,250
2,275
2,300
2,325
2,350
2,375
2,400
2,425
2,450
2,475
2,500
2,525
2,550
2,575
2,600
2,625
2,650
2,675

* This column must also be used by a qualifying widow(er).

At
least

25,200
25,250
25,300
25,350

But
less
than

25,250
25,300
25,350
25,400

Single Married
filing
jointly
*

3,406
3,414
3,421
3,429

If line 43
(taxable
income) is —

And you are —
Single

Sample Table

At
least

But
less
than

2,700
2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975

Married
filing
separately

Head
of a
household

Your tax is—
3,029 3,406
3,036 3,414
3,044 3,421
3,051 3,429

3,246
3,254
3,261
3,269

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

2,725
2,750
2,775
2,800
2,825
2,850
2,875
2,900
2,925
2,950
2,975
3,000

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

271
274
276
279
281
284
286
289
291
294
296
299

3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950
4,000

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

303
308
313
318
323
328
333
338
343
348
353
358
363
368
373
378
383
388
393
398

4,000
4,050
4,100
4,150

4,050
4,100
4,150
4,200

403
408
413
418

403
408
413
418

403
408
413
418

403
408
413
418

4,200
4,250
4,300
4,350

4,250
4,300
4,350
4,400

423
428
433
438

423
428
433
438

423
428
433
438

423
428
433
438

4,400
4,450
4,500
4,550

4,450
4,500
4,550
4,600

443
448
453
458

443
448
453
458

443
448
453
458

443
448
453
458

4,600
4,650
4,700
4,750
4,800
4,850
4,900
4,950

4,650
4,700
4,750
4,800
4,850
4,900
4,950
5,000

463
468
473
478
483
488
493
498

463
468
473
478
483
488
493
498

463
468
473
478
483
488
493
498

463
468
473
478
483
488
493
498

3,000
3,000
3,050
3,100
3,150
3,200
3,250
3,300
3,350
3,400
3,450
3,500
3,550
3,600
3,650
3,700
3,750
3,800
3,850
3,900
3,950

4,000

(Continued on page 68)

- 67 -

Page 68 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

5,000
5,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

503
508
513
518
523
528
533
538
543
548
553
558
563
568
573
578
583
588
593
598

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

8,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950

6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950
7,000

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

603
608
613
618
623
628
633
638
643
648
653
658
663
668
673
678
683
688
693
698

7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950
8,000

703
708
713
718
723
728
733
738
743
748
753
759
766
774
781
789
796
804
811
819

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

703
708
713
718
723
728
733
738
743
748
753
759
766
774
781
789
796
804
811
819

703
708
713
718
723
728
733
738
743
748
753
758
763
768
773
778
783
788
793
798

9,000 9,050
9,050 9,100
9,100 9,150
9,150 9,200
9,200 9,250
9,250 9,300
9,300 9,350
9,350 9,400
9,400 9,450
9,450 9,500
9,500 9,550
9,550 9,600
9,600 9,650
9,650 9,700
9,700 9,750
9,750 9,800
9,800 9,850
9,850 9,900
9,900 9,950
9,950 10,000

826
834
841
849
856
864
871
879
886
894
901
909
916
924
931
939
946
954
961
969

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

826
834
841
849
856
864
871
879
886
894
901
909
916
924
931
939
946
954
961
969

803
808
813
818
823
828
833
838
843
848
853
858
863
868
873
878
883
888
893
898

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950
11,000

11,000
11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950

11,050
11,100
11,150
11,200
11,250
11,300
11,350
11,400
11,450
11,500
11,550
11,600
11,650
11,700
11,750
11,800
11,850
11,900
11,950
12,000

1,276
1,284
1,291
1,299
1,306
1,314
1,321
1,329
1,336
1,344
1,351
1,359
1,366
1,374
1,381
1,389
1,396
1,404
1,411
1,419

1,103
1,108
1,113
1,118
1,123
1,128
1,133
1,138
1,143
1,148
1,153
1,158
1,163
1,168
1,173
1,178
1,183
1,188
1,193
1,198

1,276
1,284
1,291
1,299
1,306
1,314
1,321
1,329
1,336
1,344
1,351
1,359
1,366
1,374
1,381
1,389
1,396
1,404
1,411
1,419

1,116
1,124
1,131
1,139
1,146
1,154
1,161
1,169
1,176
1,184
1,191
1,199
1,206
1,214
1,221
1,229
1,236
1,244
1,251
1,259

1,426
1,434
1,441
1,449
1,456
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516
1,524
1,531
1,539
1,546
1,554
1,561
1,569

1,203
1,208
1,213
1,218
1,223
1,228
1,233
1,238
1,243
1,248
1,253
1,258
1,263
1,268
1,273
1,278
1,283
1,288
1,293
1,298

1,426
1,434
1,441
1,449
1,456
1,464
1,471
1,479
1,486
1,494
1,501
1,509
1,516
1,524
1,531
1,539
1,546
1,554
1,561
1,569

1,266
1,274
1,281
1,289
1,296
1,304
1,311
1,319
1,326
1,334
1,341
1,349
1,356
1,364
1,371
1,379
1,386
1,394
1,401
1,409

1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,674
1,681
1,689
1,696
1,704
1,711
1,719

1,303
1,308
1,313
1,318
1,323
1,328
1,333
1,338
1,343
1,348
1,353
1,358
1,363
1,368
1,373
1,378
1,383
1,388
1,393
1,398

1,576
1,584
1,591
1,599
1,606
1,614
1,621
1,629
1,636
1,644
1,651
1,659
1,666
1,674
1,681
1,689
1,696
1,704
1,711
1,719

1,416
1,424
1,431
1,439
1,446
1,454
1,461
1,469
1,476
1,484
1,491
1,499
1,506
1,514
1,521
1,529
1,536
1,544
1,551
1,559

12,000
976
984
991
999
1,006
1,014
1,021
1,029
1,036
1,044
1,051
1,059
1,066
1,074
1,081
1,089
1,096
1,104
1,111
1,119

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

976
984
991
999
1,006
1,014
1,021
1,029
1,036
1,044
1,051
1,059
1,066
1,074
1,081
1,089
1,096
1,104
1,111
1,119

903
908
913
918
923
928
933
938
943
948
953
958
963
968
973
978
983
988
993
998

12,000
12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950

1,126
1,134
1,141
1,149
1,156
1,164
1,171
1,179
1,186
1,194
1,201
1,209
1,216
1,224
1,231
1,239
1,246
1,254
1,261
1,269

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,078
1,083
1,088
1,093
1,098

1,126
1,134
1,141
1,149
1,156
1,164
1,171
1,179
1,186
1,194
1,201
1,209
1,216
1,224
1,231
1,239
1,246
1,254
1,261
1,269

1,003
1,008
1,013
1,018
1,023
1,028
1,033
1,038
1,043
1,048
1,053
1,058
1,063
1,068
1,073
1,079
1,086
1,094
1,101
1,109

13,000
13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950

10,000
10,000
10,050
10,100
10,150
10,200
10,250
10,300
10,350
10,400
10,450
10,500
10,550
10,600
10,650
10,700
10,750
10,800
10,850
10,900
10,950

At
least

And you are —

11,000
8,050
8,100
8,150
8,200
8,250
8,300
8,350
8,400
8,450
8,500
8,550
8,600
8,650
8,700
8,750
8,800
8,850
8,900
8,950
9,000

9,000

7,000
7,000
7,050
7,100
7,150
7,200
7,250
7,300
7,350
7,400
7,450
7,500
7,550
7,600
7,650
7,700
7,750
7,800
7,850
7,900
7,950

But
less
than

8,000
5,050
5,100
5,150
5,200
5,250
5,300
5,350
5,400
5,450
5,500
5,550
5,600
5,650
5,700
5,750
5,800
5,850
5,900
5,950
6,000

6,000
6,000
6,050
6,100
6,150
6,200
6,250
6,300
6,350
6,400
6,450
6,500
6,550
6,600
6,650
6,700
6,750
6,800
6,850
6,900
6,950

At
least

If line 43
(taxable
income) is —

And you are —

12,050
12,100
12,150
12,200
12,250
12,300
12,350
12,400
12,450
12,500
12,550
12,600
12,650
12,700
12,750
12,800
12,850
12,900
12,950
13,000

13,000

* This column must also be used by a qualifying widow(er).

13,050
13,100
13,150
13,200
13,250
13,300
13,350
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
13,800
13,850
13,900
13,950
14,000

(Continued on page 69)

- 68 -

Page 69 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

14,000
14,000
14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950

14,050
14,100
14,150
14,200
14,250
14,300
14,350
14,400
14,450
14,500
14,550
14,600
14,650
14,700
14,750
14,800
14,850
14,900
14,950
15,000

15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950
16,000

1,403
1,408
1,413
1,418
1,423
1,428
1,433
1,438
1,443
1,448
1,453
1,458
1,463
1,468
1,473
1,478
1,483
1,488
1,493
1,498

1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
1,854
1,861
1,869

1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641
1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709

16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950
17,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

17,000
17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950

17,050
17,100
17,150
17,200
17,250
17,300
17,350
17,400
17,450
17,500
17,550
17,600
17,650
17,700
17,750
17,800
17,850
17,900
17,950
18,000

1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
2,004
2,011
2,019

1,503
1,508
1,514
1,521
1,529
1,536
1,544
1,551
1,559
1,566
1,574
1,581
1,589
1,596
1,604
1,611
1,619
1,626
1,634
1,641

1,876
1,884
1,891
1,899
1,906
1,914
1,921
1,929
1,936
1,944
1,951
1,959
1,966
1,974
1,981
1,989
1,996
2,004
2,011
2,019

1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791
1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859

18,000
18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950

2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
2,154
2,161
2,169

1,649
1,656
1,664
1,671
1,679
1,686
1,694
1,701
1,709
1,716
1,724
1,731
1,739
1,746
1,754
1,761
1,769
1,776
1,784
1,791

2,026
2,034
2,041
2,049
2,056
2,064
2,071
2,079
2,086
2,094
2,101
2,109
2,116
2,124
2,131
2,139
2,146
2,154
2,161
2,169

1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941
1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950

18,050
18,100
18,150
18,200
18,250
18,300
18,350
18,400
18,450
18,500
18,550
18,600
18,650
18,700
18,750
18,800
18,850
18,900
18,950
19,000

1,799
1,806
1,814
1,821
1,829
1,836
1,844
1,851
1,859
1,866
1,874
1,881
1,889
1,896
1,904
1,911
1,919
1,926
1,934
1,941

2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
2,304
2,311
2,319

2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091
2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

20,000
20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950

20,050
20,100
20,150
20,200
20,250
20,300
20,350
20,400
20,450
20,500
20,550
20,600
20,650
20,700
20,750
20,800
20,850
20,900
20,950
21,000

2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
2,754
2,761
2,769

2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309
2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391

2,626
2,634
2,641
2,649
2,656
2,664
2,671
2,679
2,686
2,694
2,701
2,709
2,716
2,724
2,731
2,739
2,746
2,754
2,761
2,769

2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541
2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609

2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
2,904
2,911
2,919

2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459
2,466
2,474
2,481
2,489
2,496
2,504
2,511
2,519
2,526
2,534
2,541

2,776
2,784
2,791
2,799
2,806
2,814
2,821
2,829
2,836
2,844
2,851
2,859
2,866
2,874
2,881
2,889
2,896
2,904
2,911
2,919

2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691
2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759

2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
3,054
3,061
3,069

2,549
2,556
2,564
2,571
2,579
2,586
2,594
2,601
2,609
2,616
2,624
2,631
2,639
2,646
2,654
2,661
2,669
2,676
2,684
2,691

2,926
2,934
2,941
2,949
2,956
2,964
2,971
2,979
2,986
2,994
3,001
3,009
3,016
3,024
3,031
3,039
3,046
3,054
3,061
3,069

2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841
2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909

21,000
2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
2,454
2,461
2,469

1,949
1,956
1,964
1,971
1,979
1,986
1,994
2,001
2,009
2,016
2,024
2,031
2,039
2,046
2,054
2,061
2,069
2,076
2,084
2,091

2,326
2,334
2,341
2,349
2,356
2,364
2,371
2,379
2,386
2,394
2,401
2,409
2,416
2,424
2,431
2,439
2,446
2,454
2,461
2,469

2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241
2,249
2,256
2,264
2,271
2,279
2,286
2,294
2,301
2,309

21,000
21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950

2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
2,604
2,611
2,619

2,099
2,106
2,114
2,121
2,129
2,136
2,144
2,151
2,159
2,166
2,174
2,181
2,189
2,196
2,204
2,211
2,219
2,226
2,234
2,241

2,476
2,484
2,491
2,499
2,506
2,514
2,521
2,529
2,536
2,544
2,551
2,559
2,566
2,574
2,581
2,589
2,596
2,604
2,611
2,619

2,316
2,324
2,331
2,339
2,346
2,354
2,361
2,369
2,376
2,384
2,391
2,399
2,406
2,414
2,421
2,429
2,436
2,444
2,451
2,459

22,000
22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950

19,000
19,050
19,100
19,150
19,200
19,250
19,300
19,350
19,400
19,450
19,500
19,550
19,600
19,650
19,700
19,750
19,800
19,850
19,900
19,950
20,000

At
least

And you are —

20,000
2,176
2,184
2,191
2,199
2,206
2,214
2,221
2,229
2,236
2,244
2,251
2,259
2,266
2,274
2,281
2,289
2,296
2,304
2,311
2,319

18,000

16,000
16,000
16,050
16,100
16,150
16,200
16,250
16,300
16,350
16,400
16,450
16,500
16,550
16,600
16,650
16,700
16,750
16,800
16,850
16,900
16,950

But
less
than

And you are —

17,000
1,726
1,734
1,741
1,749
1,756
1,764
1,771
1,779
1,786
1,794
1,801
1,809
1,816
1,824
1,831
1,839
1,846
1,854
1,861
1,869

15,000
15,000
15,050
15,100
15,150
15,200
15,250
15,300
15,350
15,400
15,450
15,500
15,550
15,600
15,650
15,700
15,750
15,800
15,850
15,900
15,950

At
least

If line 43
(taxable
income) is —

21,050
21,100
21,150
21,200
21,250
21,300
21,350
21,400
21,450
21,500
21,550
21,600
21,650
21,700
21,750
21,800
21,850
21,900
21,950
22,000

22,000

* This column must also be used by a qualifying widow(er).

22,050
22,100
22,150
22,200
22,250
22,300
22,350
22,400
22,450
22,500
22,550
22,600
22,650
22,700
22,750
22,800
22,850
22,900
22,950
23,000

(Continued on page 70)

- 69 -

Page 70 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

23,000
23,000
23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950

23,050
23,100
23,150
23,200
23,250
23,300
23,350
23,400
23,450
23,500
23,550
23,600
23,650
23,700
23,750
23,800
23,850
23,900
23,950
24,000

24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950
25,000

2,699
2,706
2,714
2,721
2,729
2,736
2,744
2,751
2,759
2,766
2,774
2,781
2,789
2,796
2,804
2,811
2,819
2,826
2,834
2,841

3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
3,204
3,211
3,219

2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991
2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059

25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950
26,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

26,000
26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950

26,050
26,100
26,150
26,200
26,250
26,300
26,350
26,400
26,450
26,500
26,550
26,600
26,650
26,700
26,750
26,800
26,850
26,900
26,950
27,000

3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
3,354
3,361
3,369

2,849
2,856
2,864
2,871
2,879
2,886
2,894
2,901
2,909
2,916
2,924
2,931
2,939
2,946
2,954
2,961
2,969
2,976
2,984
2,991

3,226
3,234
3,241
3,249
3,256
3,264
3,271
3,279
3,286
3,294
3,301
3,309
3,316
3,324
3,331
3,339
3,346
3,354
3,361
3,369

3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141
3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209

27,000
27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950

3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
3,504
3,511
3,519

2,999
3,006
3,014
3,021
3,029
3,036
3,044
3,051
3,059
3,066
3,074
3,081
3,089
3,096
3,104
3,111
3,119
3,126
3,134
3,141

3,376
3,384
3,391
3,399
3,406
3,414
3,421
3,429
3,436
3,444
3,451
3,459
3,466
3,474
3,481
3,489
3,496
3,504
3,511
3,519

3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291
3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950

27,050
27,100
27,150
27,200
27,250
27,300
27,350
27,400
27,450
27,500
27,550
27,600
27,650
27,700
27,750
27,800
27,850
27,900
27,950
28,000

3,149
3,156
3,164
3,171
3,179
3,186
3,194
3,201
3,209
3,216
3,224
3,231
3,239
3,246
3,254
3,261
3,269
3,276
3,284
3,291

3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
3,654
3,661
3,669

3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441
3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

29,000
29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950

29,050
29,100
29,150
29,200
29,250
29,300
29,350
29,400
29,450
29,500
29,550
29,600
29,650
29,700
29,750
29,800
29,850
29,900
29,950
30,000

3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
4,104
4,111
4,119

3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659
3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741

3,976
3,984
3,991
3,999
4,006
4,014
4,021
4,029
4,036
4,044
4,051
4,059
4,066
4,074
4,081
4,089
4,096
4,104
4,111
4,119

3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891
3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959

4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,226
4,239
4,251
4,264
4,276
4,289
4,301

3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809
3,816
3,824
3,831
3,839
3,846
3,854
3,861
3,869
3,876
3,884
3,891

4,126
4,134
4,141
4,149
4,156
4,164
4,171
4,179
4,186
4,194
4,201
4,209
4,216
4,226
4,239
4,251
4,264
4,276
4,289
4,301

3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041
4,049
4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109

4,314
4,326
4,339
4,351
4,364
4,376
4,389
4,401
4,414
4,426
4,439
4,451
4,464
4,476
4,489
4,501
4,514
4,526
4,539
4,551

3,899
3,906
3,914
3,921
3,929
3,936
3,944
3,951
3,959
3,966
3,974
3,981
3,989
3,996
4,004
4,011
4,019
4,026
4,034
4,041

4,314
4,326
4,339
4,351
4,364
4,376
4,389
4,401
4,414
4,426
4,439
4,451
4,464
4,476
4,489
4,501
4,514
4,526
4,539
4,551

4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191
4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259

30,000
3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
3,804
3,811
3,819

3,299
3,306
3,314
3,321
3,329
3,336
3,344
3,351
3,359
3,366
3,374
3,381
3,389
3,396
3,404
3,411
3,419
3,426
3,434
3,441

3,676
3,684
3,691
3,699
3,706
3,714
3,721
3,729
3,736
3,744
3,751
3,759
3,766
3,774
3,781
3,789
3,796
3,804
3,811
3,819

3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591
3,599
3,606
3,614
3,621
3,629
3,636
3,644
3,651
3,659

30,000
30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950

3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
3,954
3,961
3,969

3,449
3,456
3,464
3,471
3,479
3,486
3,494
3,501
3,509
3,516
3,524
3,531
3,539
3,546
3,554
3,561
3,569
3,576
3,584
3,591

3,826
3,834
3,841
3,849
3,856
3,864
3,871
3,879
3,886
3,894
3,901
3,909
3,916
3,924
3,931
3,939
3,946
3,954
3,961
3,969

3,666
3,674
3,681
3,689
3,696
3,704
3,711
3,719
3,726
3,734
3,741
3,749
3,756
3,764
3,771
3,779
3,786
3,794
3,801
3,809

31,000
31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950

28,000
28,050
28,100
28,150
28,200
28,250
28,300
28,350
28,400
28,450
28,500
28,550
28,600
28,650
28,700
28,750
28,800
28,850
28,900
28,950
29,000

At
least

And you are —

29,000
3,526
3,534
3,541
3,549
3,556
3,564
3,571
3,579
3,586
3,594
3,601
3,609
3,616
3,624
3,631
3,639
3,646
3,654
3,661
3,669

27,000

25,000
25,000
25,050
25,100
25,150
25,200
25,250
25,300
25,350
25,400
25,450
25,500
25,550
25,600
25,650
25,700
25,750
25,800
25,850
25,900
25,950

But
less
than

26,000
3,076
3,084
3,091
3,099
3,106
3,114
3,121
3,129
3,136
3,144
3,151
3,159
3,166
3,174
3,181
3,189
3,196
3,204
3,211
3,219

24,000
24,000
24,050
24,100
24,150
24,200
24,250
24,300
24,350
24,400
24,450
24,500
24,550
24,600
24,650
24,700
24,750
24,800
24,850
24,900
24,950

At
least

If line 43
(taxable
income) is —

And you are —

30,050
30,100
30,150
30,200
30,250
30,300
30,350
30,400
30,450
30,500
30,550
30,600
30,650
30,700
30,750
30,800
30,850
30,900
30,950
31,000

31,000

* This column must also be used by a qualifying widow(er).

31,050
31,100
31,150
31,200
31,250
31,300
31,350
31,400
31,450
31,500
31,550
31,600
31,650
31,700
31,750
31,800
31,850
31,900
31,950
32,000

(Continued on page 71)

- 70 -

Page 71 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

32,000
32,000
32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950

32,050
32,100
32,150
32,200
32,250
32,300
32,350
32,400
32,450
32,500
32,550
32,600
32,650
32,700
32,750
32,800
32,850
32,900
32,950
33,000

33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950
34,000

4,049
4,056
4,064
4,071
4,079
4,086
4,094
4,101
4,109
4,116
4,124
4,131
4,139
4,146
4,154
4,161
4,169
4,176
4,184
4,191

4,564
4,576
4,589
4,601
4,614
4,626
4,639
4,651
4,664
4,676
4,689
4,701
4,714
4,726
4,739
4,751
4,764
4,776
4,789
4,801

4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341
4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409

34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950
35,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

35,000
35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950

35,050
35,100
35,150
35,200
35,250
35,300
35,350
35,400
35,450
35,500
35,550
35,600
35,650
35,700
35,750
35,800
35,850
35,900
35,950
36,000

4,814
4,826
4,839
4,851
4,864
4,876
4,889
4,901
4,914
4,926
4,939
4,951
4,964
4,976
4,989
5,001
5,014
5,026
5,039
5,051

4,199
4,206
4,214
4,221
4,229
4,236
4,244
4,251
4,259
4,266
4,274
4,281
4,289
4,296
4,304
4,311
4,319
4,326
4,334
4,341

4,814
4,826
4,839
4,851
4,864
4,876
4,889
4,901
4,914
4,926
4,939
4,951
4,964
4,976
4,989
5,001
5,014
5,026
5,039
5,051

4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491
4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559

36,000
36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950

5,064
5,076
5,089
5,101
5,114
5,126
5,139
5,151
5,164
5,176
5,189
5,201
5,214
5,226
5,239
5,251
5,264
5,276
5,289
5,301

4,349
4,356
4,364
4,371
4,379
4,386
4,394
4,401
4,409
4,416
4,424
4,431
4,439
4,446
4,454
4,461
4,469
4,476
4,484
4,491

5,064
5,076
5,089
5,101
5,114
5,126
5,139
5,151
5,164
5,176
5,189
5,201
5,214
5,226
5,239
5,251
5,264
5,276
5,289
5,301

4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641
4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950

36,050
36,100
36,150
36,200
36,250
36,300
36,350
36,400
36,450
36,500
36,550
36,600
36,650
36,700
36,750
36,800
36,850
36,900
36,950
37,000

4,499
4,506
4,514
4,521
4,529
4,536
4,544
4,551
4,559
4,566
4,574
4,581
4,589
4,596
4,604
4,611
4,619
4,626
4,634
4,641

5,314
5,326
5,339
5,351
5,364
5,376
5,389
5,401
5,414
5,426
5,439
5,451
5,464
5,476
5,489
5,501
5,514
5,526
5,539
5,551

4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791
4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

38,000
38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950

38,050
38,100
38,150
38,200
38,250
38,300
38,350
38,400
38,450
38,500
38,550
38,600
38,650
38,700
38,750
38,800
38,850
38,900
38,950
39,000

6,064
6,076
6,089
6,101
6,114
6,126
6,139
6,151
6,164
6,176
6,189
6,201
6,214
6,226
6,239
6,251
6,264
6,276
6,289
6,301

4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009
5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091

6,064
6,076
6,089
6,101
6,114
6,126
6,139
6,151
6,164
6,176
6,189
6,201
6,214
6,226
6,239
6,251
6,264
6,276
6,289
6,301

5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241
5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309

6,314
6,326
6,339
6,351
6,364
6,376
6,389
6,401
6,414
6,426
6,439
6,451
6,464
6,476
6,489
6,501
6,514
6,526
6,539
6,551

5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159
5,166
5,174
5,181
5,189
5,196
5,204
5,211
5,219
5,226
5,234
5,241

6,314
6,326
6,339
6,351
6,364
6,376
6,389
6,401
6,414
6,426
6,439
6,451
6,464
6,476
6,489
6,501
6,514
6,526
6,539
6,551

5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391
5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459

6,564
6,576
6,589
6,601
6,614
6,626
6,639
6,651
6,664
6,676
6,689
6,701
6,714
6,726
6,739
6,751
6,764
6,776
6,789
6,801

5,249
5,256
5,264
5,271
5,279
5,286
5,294
5,301
5,309
5,316
5,324
5,331
5,339
5,346
5,354
5,361
5,369
5,376
5,384
5,391

6,564
6,576
6,589
6,601
6,614
6,626
6,639
6,651
6,664
6,676
6,689
6,701
6,714
6,726
6,739
6,751
6,764
6,776
6,789
6,801

5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541
5,549
5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609

39,000
5,564
5,576
5,589
5,601
5,614
5,626
5,639
5,651
5,664
5,676
5,689
5,701
5,714
5,726
5,739
5,751
5,764
5,776
5,789
5,801

4,649
4,656
4,664
4,671
4,679
4,686
4,694
4,701
4,709
4,716
4,724
4,731
4,739
4,746
4,754
4,761
4,769
4,776
4,784
4,791

5,564
5,576
5,589
5,601
5,614
5,626
5,639
5,651
5,664
5,676
5,689
5,701
5,714
5,726
5,739
5,751
5,764
5,776
5,789
5,801

4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941
4,949
4,956
4,964
4,971
4,979
4,986
4,994
5,001
5,009

39,000
39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950

5,814
5,826
5,839
5,851
5,864
5,876
5,889
5,901
5,914
5,926
5,939
5,951
5,964
5,976
5,989
6,001
6,014
6,026
6,039
6,051

4,799
4,806
4,814
4,821
4,829
4,836
4,844
4,851
4,859
4,866
4,874
4,881
4,889
4,896
4,904
4,911
4,919
4,926
4,934
4,941

5,814
5,826
5,839
5,851
5,864
5,876
5,889
5,901
5,914
5,926
5,939
5,951
5,964
5,976
5,989
6,001
6,014
6,026
6,039
6,051

5,016
5,024
5,031
5,039
5,046
5,054
5,061
5,069
5,076
5,084
5,091
5,099
5,106
5,114
5,121
5,129
5,136
5,144
5,151
5,159

40,000
40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950

37,000
37,050
37,100
37,150
37,200
37,250
37,300
37,350
37,400
37,450
37,500
37,550
37,600
37,650
37,700
37,750
37,800
37,850
37,900
37,950
38,000

At
least

And you are —

38,000
5,314
5,326
5,339
5,351
5,364
5,376
5,389
5,401
5,414
5,426
5,439
5,451
5,464
5,476
5,489
5,501
5,514
5,526
5,539
5,551

36,000

34,000
34,000
34,050
34,100
34,150
34,200
34,250
34,300
34,350
34,400
34,450
34,500
34,550
34,600
34,650
34,700
34,750
34,800
34,850
34,900
34,950

But
less
than

And you are —

35,000
4,564
4,576
4,589
4,601
4,614
4,626
4,639
4,651
4,664
4,676
4,689
4,701
4,714
4,726
4,739
4,751
4,764
4,776
4,789
4,801

33,000
33,000
33,050
33,100
33,150
33,200
33,250
33,300
33,350
33,400
33,450
33,500
33,550
33,600
33,650
33,700
33,750
33,800
33,850
33,900
33,950

At
least

If line 43
(taxable
income) is —

39,050
39,100
39,150
39,200
39,250
39,300
39,350
39,400
39,450
39,500
39,550
39,600
39,650
39,700
39,750
39,800
39,850
39,900
39,950
40,000

40,000

* This column must also be used by a qualifying widow(er).

40,050
40,100
40,150
40,200
40,250
40,300
40,350
40,400
40,450
40,500
40,550
40,600
40,650
40,700
40,750
40,800
40,850
40,900
40,950
41,000

(Continued on page 72)

- 71 -

Page 72 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

41,000
41,000
41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950

41,050
41,100
41,150
41,200
41,250
41,300
41,350
41,400
41,450
41,500
41,550
41,600
41,650
41,700
41,750
41,800
41,850
41,900
41,950
42,000

42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950
43,000

5,399
5,406
5,414
5,421
5,429
5,436
5,444
5,451
5,459
5,466
5,474
5,481
5,489
5,496
5,504
5,511
5,519
5,526
5,534
5,541

6,814
6,826
6,839
6,851
6,864
6,876
6,889
6,901
6,914
6,926
6,939
6,951
6,964
6,976
6,989
7,001
7,014
7,026
7,039
7,051

5,616
5,626
5,639
5,651
5,664
5,676
5,689
5,701
5,714
5,726
5,739
5,751
5,764
5,776
5,789
5,801
5,814
5,826
5,839
5,851

43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950
44,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

44,000
44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950

44,050
44,100
44,150
44,200
44,250
44,300
44,350
44,400
44,450
44,500
44,550
44,600
44,650
44,700
44,750
44,800
44,850
44,900
44,950
45,000

7,064
7,076
7,089
7,101
7,114
7,126
7,139
7,151
7,164
7,176
7,189
7,201
7,214
7,226
7,239
7,251
7,264
7,276
7,289
7,301

5,549
5,556
5,564
5,571
5,579
5,586
5,594
5,601
5,609
5,616
5,624
5,631
5,639
5,646
5,654
5,661
5,669
5,676
5,684
5,691

7,064
7,076
7,089
7,101
7,114
7,126
7,139
7,151
7,164
7,176
7,189
7,201
7,214
7,226
7,239
7,251
7,264
7,276
7,289
7,301

5,864
5,876
5,889
5,901
5,914
5,926
5,939
5,951
5,964
5,976
5,989
6,001
6,014
6,026
6,039
6,051
6,064
6,076
6,089
6,101

45,000
45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950

7,314
7,326
7,339
7,351
7,364
7,376
7,389
7,401
7,414
7,426
7,439
7,451
7,464
7,476
7,489
7,501
7,514
7,526
7,539
7,551

5,699
5,706
5,714
5,721
5,729
5,736
5,744
5,751
5,759
5,766
5,774
5,781
5,789
5,796
5,804
5,811
5,819
5,826
5,834
5,841

7,314
7,326
7,339
7,351
7,364
7,376
7,389
7,401
7,414
7,426
7,439
7,451
7,464
7,476
7,489
7,501
7,514
7,526
7,539
7,551

6,114
6,126
6,139
6,151
6,164
6,176
6,189
6,201
6,214
6,226
6,239
6,251
6,264
6,276
6,289
6,301
6,314
6,326
6,339
6,351

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950

45,050
45,100
45,150
45,200
45,250
45,300
45,350
45,400
45,450
45,500
45,550
45,600
45,650
45,700
45,750
45,800
45,850
45,900
45,950
46,000

5,849
5,856
5,864
5,871
5,879
5,886
5,894
5,901
5,909
5,916
5,924
5,931
5,939
5,946
5,954
5,961
5,969
5,976
5,984
5,991

7,564
7,576
7,589
7,601
7,614
7,626
7,639
7,651
7,664
7,676
7,689
7,701
7,714
7,726
7,739
7,751
7,764
7,776
7,789
7,801

6,364
6,376
6,389
6,401
6,414
6,426
6,439
6,451
6,464
6,476
6,489
6,501
6,514
6,526
6,539
6,551
6,564
6,576
6,589
6,601

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

47,000
47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950

47,050
47,100
47,150
47,200
47,250
47,300
47,350
47,400
47,450
47,500
47,550
47,600
47,650
47,700
47,750
47,800
47,850
47,900
47,950
48,000

8,314
8,326
8,339
8,351
8,364
8,376
8,389
8,401
8,414
8,426
8,439
8,451
8,464
8,476
8,489
8,501
8,514
8,526
8,539
8,551

6,299
6,306
6,314
6,321
6,329
6,336
6,344
6,351
6,359
6,366
6,374
6,381
6,389
6,396
6,404
6,411
6,419
6,426
6,434
6,441

8,314
8,326
8,339
8,351
8,364
8,376
8,389
8,401
8,414
8,426
8,439
8,451
8,464
8,476
8,489
8,501
8,514
8,526
8,539
8,551

7,114
7,126
7,139
7,151
7,164
7,176
7,189
7,201
7,214
7,226
7,239
7,251
7,264
7,276
7,289
7,301
7,314
7,326
7,339
7,351

8,564
8,576
8,589
8,601
8,614
8,626
8,639
8,651
8,664
8,676
8,689
8,701
8,714
8,726
8,739
8,751
8,764
8,776
8,789
8,801

6,449
6,456
6,464
6,471
6,479
6,486
6,494
6,501
6,509
6,516
6,524
6,531
6,539
6,546
6,554
6,561
6,569
6,576
6,584
6,591

8,564
8,576
8,589
8,601
8,614
8,626
8,639
8,651
8,664
8,676
8,689
8,701
8,714
8,726
8,739
8,751
8,764
8,776
8,789
8,801

7,364
7,376
7,389
7,401
7,414
7,426
7,439
7,451
7,464
7,476
7,489
7,501
7,514
7,526
7,539
7,551
7,564
7,576
7,589
7,601

8,814
8,826
8,839
8,851
8,864
8,876
8,889
8,901
8,914
8,926
8,939
8,951
8,964
8,976
8,989
9,001
9,014
9,026
9,039
9,051

6,599
6,606
6,614
6,621
6,629
6,636
6,644
6,651
6,659
6,666
6,674
6,681
6,689
6,696
6,704
6,711
6,719
6,726
6,734
6,741

8,814
8,826
8,839
8,851
8,864
8,876
8,889
8,901
8,914
8,926
8,939
8,951
8,964
8,976
8,989
9,001
9,014
9,026
9,039
9,051

7,614
7,626
7,639
7,651
7,664
7,676
7,689
7,701
7,714
7,726
7,739
7,751
7,764
7,776
7,789
7,801
7,814
7,826
7,839
7,851

48,000
7,814
7,826
7,839
7,851
7,864
7,876
7,889
7,901
7,914
7,926
7,939
7,951
7,964
7,976
7,989
8,001
8,014
8,026
8,039
8,051

5,999
6,006
6,014
6,021
6,029
6,036
6,044
6,051
6,059
6,066
6,074
6,081
6,089
6,096
6,104
6,111
6,119
6,126
6,134
6,141

7,814
7,826
7,839
7,851
7,864
7,876
7,889
7,901
7,914
7,926
7,939
7,951
7,964
7,976
7,989
8,001
8,014
8,026
8,039
8,051

6,614
6,626
6,639
6,651
6,664
6,676
6,689
6,701
6,714
6,726
6,739
6,751
6,764
6,776
6,789
6,801
6,814
6,826
6,839
6,851

48,000
48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950

8,064
8,076
8,089
8,101
8,114
8,126
8,139
8,151
8,164
8,176
8,189
8,201
8,214
8,226
8,239
8,251
8,264
8,276
8,289
8,301

6,149
6,156
6,164
6,171
6,179
6,186
6,194
6,201
6,209
6,216
6,224
6,231
6,239
6,246
6,254
6,261
6,269
6,276
6,284
6,291

8,064
8,076
8,089
8,101
8,114
8,126
8,139
8,151
8,164
8,176
8,189
8,201
8,214
8,226
8,239
8,251
8,264
8,276
8,289
8,301

6,864
6,876
6,889
6,901
6,914
6,926
6,939
6,951
6,964
6,976
6,989
7,001
7,014
7,026
7,039
7,051
7,064
7,076
7,089
7,101

49,000
49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950

46,000
46,050
46,100
46,150
46,200
46,250
46,300
46,350
46,400
46,450
46,500
46,550
46,600
46,650
46,700
46,750
46,800
46,850
46,900
46,950
47,000

At
least

And you are —

47,000
7,564
7,576
7,589
7,601
7,614
7,626
7,639
7,651
7,664
7,676
7,689
7,701
7,714
7,726
7,739
7,751
7,764
7,776
7,789
7,801

45,000

43,000
43,000
43,050
43,100
43,150
43,200
43,250
43,300
43,350
43,400
43,450
43,500
43,550
43,600
43,650
43,700
43,750
43,800
43,850
43,900
43,950

But
less
than

44,000
6,814
6,826
6,839
6,851
6,864
6,876
6,889
6,901
6,914
6,926
6,939
6,951
6,964
6,976
6,989
7,001
7,014
7,026
7,039
7,051

42,000
42,000
42,050
42,100
42,150
42,200
42,250
42,300
42,350
42,400
42,450
42,500
42,550
42,600
42,650
42,700
42,750
42,800
42,850
42,900
42,950

At
least

If line 43
(taxable
income) is —

And you are —

48,050
48,100
48,150
48,200
48,250
48,300
48,350
48,400
48,450
48,500
48,550
48,600
48,650
48,700
48,750
48,800
48,850
48,900
48,950
49,000

49,000

* This column must also be used by a qualifying widow(er).

49,050
49,100
49,150
49,200
49,250
49,300
49,350
49,400
49,450
49,500
49,550
49,600
49,650
49,700
49,750
49,800
49,850
49,900
49,950
50,000

(Continued on page 73)

- 72 -

Page 73 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

50,000
50,000
50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950

50,050
50,100
50,150
50,200
50,250
50,300
50,350
50,400
50,450
50,500
50,550
50,600
50,650
50,700
50,750
50,800
50,850
50,900
50,950
51,000

51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950
52,000

6,749
6,756
6,764
6,771
6,779
6,786
6,794
6,801
6,809
6,816
6,824
6,831
6,839
6,846
6,854
6,861
6,869
6,876
6,884
6,891

9,064
9,076
9,089
9,101
9,114
9,126
9,139
9,151
9,164
9,176
9,189
9,201
9,214
9,226
9,239
9,251
9,264
9,276
9,289
9,301

7,864
7,876
7,889
7,901
7,914
7,926
7,939
7,951
7,964
7,976
7,989
8,001
8,014
8,026
8,039
8,051
8,064
8,076
8,089
8,101

52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950
53,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

53,000
53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950

53,050
53,100
53,150
53,200
53,250
53,300
53,350
53,400
53,450
53,500
53,550
53,600
53,650
53,700
53,750
53,800
53,850
53,900
53,950
54,000

9,314
9,326
9,339
9,351
9,364
9,376
9,389
9,401
9,414
9,426
9,439
9,451
9,464
9,476
9,489
9,501
9,514
9,526
9,539
9,551

6,899
6,906
6,914
6,921
6,929
6,936
6,944
6,951
6,959
6,966
6,974
6,981
6,989
6,996
7,004
7,011
7,019
7,026
7,034
7,041

9,314
9,326
9,339
9,351
9,364
9,376
9,389
9,401
9,414
9,426
9,439
9,451
9,464
9,476
9,489
9,501
9,514
9,526
9,539
9,551

8,114
8,126
8,139
8,151
8,164
8,176
8,189
8,201
8,214
8,226
8,239
8,251
8,264
8,276
8,289
8,301
8,314
8,326
8,339
8,351

54,000
54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950

9,564
9,576
9,589
9,601
9,614
9,626
9,639
9,651
9,664
9,676
9,689
9,701
9,714
9,726
9,739
9,751
9,764
9,776
9,789
9,801

7,049
7,056
7,064
7,071
7,079
7,086
7,094
7,101
7,109
7,116
7,124
7,131
7,139
7,146
7,154
7,161
7,169
7,176
7,184
7,191

9,564
9,576
9,589
9,601
9,614
9,626
9,639
9,651
9,664
9,676
9,689
9,701
9,714
9,726
9,739
9,751
9,764
9,776
9,789
9,801

8,364
8,376
8,389
8,401
8,414
8,426
8,439
8,451
8,464
8,476
8,489
8,501
8,514
8,526
8,539
8,551
8,564
8,576
8,589
8,601

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950

54,050
54,100
54,150
54,200
54,250
54,300
54,350
54,400
54,450
54,500
54,550
54,600
54,650
54,700
54,750
54,800
54,850
54,900
54,950
55,000

7,199
7,206
7,214
7,221
7,229
7,236
7,244
7,251
7,259
7,266
7,274
7,281
7,289
7,296
7,304
7,311
7,319
7,326
7,334
7,341

9,814
9,826
9,839
9,851
9,864
9,876
9,889
9,901
9,914
9,926
9,939
9,951
9,964
9,976
9,989
10,001
10,014
10,026
10,039
10,051

8,614
8,626
8,639
8,651
8,664
8,676
8,689
8,701
8,714
8,726
8,739
8,751
8,764
8,776
8,789
8,801
8,814
8,826
8,839
8,851

But
less
than

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

56,000
56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950

56,050
56,100
56,150
56,200
56,250
56,300
56,350
56,400
56,450
56,500
56,550
56,600
56,650
56,700
56,750
56,800
56,850
56,900
56,950
57,000

10,564
10,576
10,589
10,601
10,614
10,626
10,639
10,651
10,664
10,676
10,689
10,701
10,714
10,726
10,739
10,751
10,764
10,776
10,789
10,801

7,649
7,656
7,664
7,671
7,679
7,686
7,694
7,701
7,709
7,716
7,724
7,731
7,739
7,746
7,754
7,761
7,769
7,776
7,784
7,791

10,564
10,576
10,589
10,601
10,614
10,626
10,639
10,651
10,664
10,676
10,689
10,701
10,714
10,726
10,739
10,751
10,764
10,776
10,789
10,801

9,364
9,376
9,389
9,401
9,414
9,426
9,439
9,451
9,464
9,476
9,489
9,501
9,514
9,526
9,539
9,551
9,564
9,576
9,589
9,601

10,814
10,826
10,839
10,851
10,864
10,876
10,889
10,901
10,914
10,926
10,939
10,951
10,964
10,976
10,989
11,001
11,014
11,026
11,039
11,051

7,799
7,806
7,814
7,821
7,829
7,836
7,844
7,851
7,859
7,866
7,874
7,881
7,889
7,896
7,904
7,911
7,919
7,926
7,934
7,941

10,814
10,826
10,839
10,851
10,864
10,876
10,889
10,901
10,914
10,926
10,939
10,951
10,964
10,976
10,989
11,001
11,014
11,026
11,039
11,051

9,614
9,626
9,639
9,651
9,664
9,676
9,689
9,701
9,714
9,726
9,739
9,751
9,764
9,776
9,789
9,801
9,814
9,826
9,839
9,851

11,064
11,076
11,089
11,101
11,114
11,126
11,139
11,151
11,164
11,176
11,189
11,201
11,214
11,226
11,239
11,251
11,264
11,276
11,289
11,301

7,949
7,956
7,964
7,971
7,979
7,986
7,994
8,001
8,009
8,016
8,024
8,031
8,039
8,046
8,054
8,061
8,069
8,076
8,084
8,091

11,064
11,076
11,089
11,101
11,114
11,126
11,139
11,151
11,164
11,176
11,189
11,201
11,214
11,226
11,239
11,251
11,264
11,276
11,289
11,301

9,864
9,876
9,889
9,901
9,914
9,926
9,939
9,951
9,964
9,976
9,989
10,001
10,014
10,026
10,039
10,051
10,064
10,076
10,089
10,101

57,000
10,064
10,076
10,089
10,101
10,114
10,126
10,139
10,151
10,164
10,176
10,189
10,201
10,214
10,226
10,239
10,251
10,264
10,276
10,289
10,301

7,349
7,356
7,364
7,371
7,379
7,386
7,394
7,401
7,409
7,416
7,424
7,431
7,439
7,446
7,454
7,461
7,469
7,476
7,484
7,491

10,064
10,076
10,089
10,101
10,114
10,126
10,139
10,151
10,164
10,176
10,189
10,201
10,214
10,226
10,239
10,251
10,264
10,276
10,289
10,301

8,864
8,876
8,889
8,901
8,914
8,926
8,939
8,951
8,964
8,976
8,989
9,001
9,014
9,026
9,039
9,051
9,064
9,076
9,089
9,101

57,000
57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950

10,314
10,326
10,339
10,351
10,364
10,376
10,389
10,401
10,414
10,426
10,439
10,451
10,464
10,476
10,489
10,501
10,514
10,526
10,539
10,551

7,499
7,506
7,514
7,521
7,529
7,536
7,544
7,551
7,559
7,566
7,574
7,581
7,589
7,596
7,604
7,611
7,619
7,626
7,634
7,641

10,314
10,326
10,339
10,351
10,364
10,376
10,389
10,401
10,414
10,426
10,439
10,451
10,464
10,476
10,489
10,501
10,514
10,526
10,539
10,551

9,114
9,126
9,139
9,151
9,164
9,176
9,189
9,201
9,214
9,226
9,239
9,251
9,264
9,276
9,289
9,301
9,314
9,326
9,339
9,351

58,000
58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950

55,000
55,050
55,100
55,150
55,200
55,250
55,300
55,350
55,400
55,450
55,500
55,550
55,600
55,650
55,700
55,750
55,800
55,850
55,900
55,950
56,000

At
least

And you are —

56,000
9,814
9,826
9,839
9,851
9,864
9,876
9,889
9,901
9,914
9,926
9,939
9,951
9,964
9,976
9,989
10,001
10,014
10,026
10,039
10,051

54,000

52,000
52,000
52,050
52,100
52,150
52,200
52,250
52,300
52,350
52,400
52,450
52,500
52,550
52,600
52,650
52,700
52,750
52,800
52,850
52,900
52,950

But
less
than

And you are —

53,000
9,064
9,076
9,089
9,101
9,114
9,126
9,139
9,151
9,164
9,176
9,189
9,201
9,214
9,226
9,239
9,251
9,264
9,276
9,289
9,301

51,000
51,000
51,050
51,100
51,150
51,200
51,250
51,300
51,350
51,400
51,450
51,500
51,550
51,600
51,650
51,700
51,750
51,800
51,850
51,900
51,950

At
least

If line 43
(taxable
income) is —

57,050
57,100
57,150
57,200
57,250
57,300
57,350
57,400
57,450
57,500
57,550
57,600
57,650
57,700
57,750
57,800
57,850
57,900
57,950
58,000

58,000

* This column must also be used by a qualifying widow(er).

58,050
58,100
58,150
58,200
58,250
58,300
58,350
58,400
58,450
58,500
58,550
58,600
58,650
58,700
58,750
58,800
58,850
58,900
58,950
59,000

(Continued on page 74)

- 73 -

Page 74 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

10,114
10,126
10,139
10,151
10,164
10,176
10,189
10,201
10,214
10,226
10,239
10,251
10,264
10,276
10,289
10,301
10,314
10,326
10,339
10,351

62,000
62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950

59,000
59,000
59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950

59,050
59,100
59,150
59,200
59,250
59,300
59,350
59,400
59,450
59,500
59,550
59,600
59,650
59,700
59,750
59,800
59,850
59,900
59,950
60,000

60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950
61,000

8,099
8,106
8,114
8,121
8,129
8,136
8,144
8,151
8,159
8,166
8,174
8,181
8,189
8,196
8,204
8,211
8,219
8,226
8,234
8,241

11,314
11,326
11,339
11,351
11,364
11,376
11,389
11,401
11,414
11,426
11,439
11,451
11,464
11,476
11,489
11,501
11,514
11,526
11,539
11,551

61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950
62,000

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

62,050
62,100
62,150
62,200
62,250
62,300
62,350
62,400
62,450
62,500
62,550
62,600
62,650
62,700
62,750
62,800
62,850
62,900
62,950
63,000

10,864
10,876
10,889
10,901
10,914
10,926
10,939
10,951
10,964
10,976
10,989
11,001
11,014
11,026
11,039
11,051
11,064
11,076
11,089
11,101

65,000
65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950

11,564
11,576
11,589
11,601
11,614
11,626
11,639
11,651
11,664
11,676
11,689
11,701
11,714
11,726
11,739
11,751
11,764
11,776
11,789
11,801

8,249
8,256
8,264
8,271
8,279
8,286
8,294
8,301
8,309
8,316
8,324
8,331
8,339
8,346
8,354
8,361
8,369
8,376
8,384
8,391

11,564
11,576
11,589
11,601
11,614
11,626
11,639
11,651
11,664
11,676
11,689
11,701
11,714
11,726
11,739
11,751
11,764
11,776
11,789
11,801

10,364
10,376
10,389
10,401
10,414
10,426
10,439
10,451
10,464
10,476
10,489
10,501
10,514
10,526
10,539
10,551
10,564
10,576
10,589
10,601

63,000
63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950

11,814
11,826
11,839
11,851
11,864
11,876
11,889
11,901
11,914
11,926
11,939
11,951
11,964
11,976
11,989
12,001
12,014
12,026
12,039
12,051

8,399
8,406
8,414
8,421
8,429
8,436
8,446
8,459
8,471
8,484
8,496
8,509
8,521
8,534
8,546
8,559
8,571
8,584
8,596
8,609

11,814
11,826
11,839
11,851
11,864
11,876
11,889
11,901
11,914
11,926
11,939
11,951
11,964
11,976
11,989
12,001
12,014
12,027
12,041
12,055

10,614
10,626
10,639
10,651
10,664
10,676
10,689
10,701
10,714
10,726
10,739
10,751
10,764
10,776
10,789
10,801
10,814
10,826
10,839
10,851

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950

63,050
63,100
63,150
63,200
63,250
63,300
63,350
63,400
63,450
63,500
63,550
63,600
63,650
63,700
63,750
63,800
63,850
63,900
63,950
64,000

8,621
8,634
8,646
8,659
8,671
8,684
8,696
8,709
8,721
8,734
8,746
8,759
8,771
8,784
8,796
8,809
8,821
8,834
8,846
8,859

12,069
12,083
12,097
12,111
12,125
12,139
12,153
12,167
12,181
12,195
12,209
12,223
12,237
12,251
12,265
12,279
12,293
12,307
12,321
12,335

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

65,050
65,100
65,150
65,200
65,250
65,300
65,350
65,400
65,450
65,500
65,550
65,600
65,650
65,700
65,750
65,800
65,850
65,900
65,950
66,000

12,814
12,826
12,839
12,851
12,864
12,876
12,889
12,901
12,914
12,926
12,939
12,951
12,964
12,976
12,989
13,001
13,014
13,026
13,039
13,051

9,371
9,384
9,396
9,409
9,421
9,434
9,446
9,459
9,471
9,484
9,496
9,509
9,521
9,534
9,546
9,559
9,571
9,584
9,596
9,609

12,909
12,923
12,937
12,951
12,965
12,979
12,993
13,007
13,021
13,035
13,049
13,063
13,077
13,091
13,105
13,119
13,133
13,147
13,161
13,175

11,614
11,626
11,639
11,651
11,664
11,676
11,689
11,701
11,714
11,726
11,739
11,751
11,764
11,776
11,789
11,801
11,814
11,826
11,839
11,851

13,064
13,076
13,089
13,101
13,114
13,126
13,139
13,151
13,164
13,176
13,189
13,201
13,214
13,226
13,239
13,251
13,264
13,276
13,289
13,301

9,621
9,634
9,646
9,659
9,671
9,684
9,696
9,709
9,721
9,734
9,746
9,759
9,771
9,784
9,796
9,809
9,821
9,834
9,846
9,859

13,189
13,203
13,217
13,231
13,245
13,259
13,273
13,287
13,301
13,315
13,329
13,343
13,357
13,371
13,385
13,399
13,413
13,427
13,441
13,455

11,864
11,876
11,889
11,901
11,914
11,926
11,939
11,951
11,964
11,976
11,989
12,001
12,014
12,026
12,039
12,051
12,064
12,076
12,089
12,101

13,314
13,326
13,339
13,351
13,364
13,376
13,389
13,401
13,414
13,426
13,439
13,451
13,464
13,476
13,489
13,501
13,514
13,526
13,539
13,551

9,871
9,884
9,896
9,909
9,921
9,934
9,946
9,959
9,971
9,984
9,996
10,009
10,021
10,034
10,046
10,059
10,071
10,084
10,096
10,109

13,469
13,483
13,497
13,511
13,525
13,539
13,553
13,567
13,581
13,595
13,609
13,623
13,637
13,651
13,665
13,679
13,693
13,707
13,721
13,735

12,114
12,126
12,139
12,151
12,164
12,176
12,189
12,201
12,214
12,226
12,239
12,251
12,264
12,276
12,289
12,301
12,314
12,326
12,339
12,351

66,000
12,314
12,326
12,339
12,351
12,364
12,376
12,389
12,401
12,414
12,426
12,439
12,451
12,464
12,476
12,489
12,501
12,514
12,526
12,539
12,551

8,871
8,884
8,896
8,909
8,921
8,934
8,946
8,959
8,971
8,984
8,996
9,009
9,021
9,034
9,046
9,059
9,071
9,084
9,096
9,109

12,349
12,363
12,377
12,391
12,405
12,419
12,433
12,447
12,461
12,475
12,489
12,503
12,517
12,531
12,545
12,559
12,573
12,587
12,601
12,615

11,114
11,126
11,139
11,151
11,164
11,176
11,189
11,201
11,214
11,226
11,239
11,251
11,264
11,276
11,289
11,301
11,314
11,326
11,339
11,351

66,000
66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950

12,564
12,576
12,589
12,601
12,614
12,626
12,639
12,651
12,664
12,676
12,689
12,701
12,714
12,726
12,739
12,751
12,764
12,776
12,789
12,801

9,121
9,134
9,146
9,159
9,171
9,184
9,196
9,209
9,221
9,234
9,246
9,259
9,271
9,284
9,296
9,309
9,321
9,334
9,346
9,359

12,629
12,643
12,657
12,671
12,685
12,699
12,713
12,727
12,741
12,755
12,769
12,783
12,797
12,811
12,825
12,839
12,853
12,867
12,881
12,895

11,364
11,376
11,389
11,401
11,414
11,426
11,439
11,451
11,464
11,476
11,489
11,501
11,514
11,526
11,539
11,551
11,564
11,576
11,589
11,601

67,000
67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950

64,000
64,050
64,100
64,150
64,200
64,250
64,300
64,350
64,400
64,450
64,500
64,550
64,600
64,650
64,700
64,750
64,800
64,850
64,900
64,950
65,000

But
less
than

And you are —

65,000
12,064
12,076
12,089
12,101
12,114
12,126
12,139
12,151
12,164
12,176
12,189
12,201
12,214
12,226
12,239
12,251
12,264
12,276
12,289
12,301

63,000

61,000
61,000
61,050
61,100
61,150
61,200
61,250
61,300
61,350
61,400
61,450
61,500
61,550
61,600
61,650
61,700
61,750
61,800
61,850
61,900
61,950

Single

62,000
11,314
11,326
11,339
11,351
11,364
11,376
11,389
11,401
11,414
11,426
11,439
11,451
11,464
11,476
11,489
11,501
11,514
11,526
11,539
11,551

60,000
60,000
60,050
60,100
60,150
60,200
60,250
60,300
60,350
60,400
60,450
60,500
60,550
60,600
60,650
60,700
60,750
60,800
60,850
60,900
60,950

But
less
than

If line 43
(taxable
income) is —

And you are —

66,050
66,100
66,150
66,200
66,250
66,300
66,350
66,400
66,450
66,500
66,550
66,600
66,650
66,700
66,750
66,800
66,850
66,900
66,950
67,000

67,000

* This column must also be used by a qualifying widow(er).

67,050
67,100
67,150
67,200
67,250
67,300
67,350
67,400
67,450
67,500
67,550
67,600
67,650
67,700
67,750
67,800
67,850
67,900
67,950
68,000

(Continued on page 75)

- 74 -

Page 75 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

13,564
13,576
13,589
13,601
13,614
13,626
13,639
13,651
13,664
13,676
13,689
13,701
13,714
13,726
13,739
13,751
13,764
13,776
13,789
13,801

10,121
10,134
10,146
10,159
10,171
10,184
10,196
10,209
10,221
10,234
10,246
10,259
10,271
10,284
10,296
10,309
10,321
10,334
10,346
10,359

12,364
12,376
12,389
12,401
12,414
12,426
12,439
12,451
12,464
12,476
12,489
12,501
12,514
12,526
12,539
12,551
12,564
12,576
12,589
12,601

71,000
71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950

68,000
68,000
68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950

68,050
68,100
68,150
68,200
68,250
68,300
68,350
68,400
68,450
68,500
68,550
68,600
68,650
68,700
68,750
68,800
68,850
68,900
68,950
69,000

69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950
70,000

70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950
71,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

71,050
71,100
71,150
71,200
71,250
71,300
71,350
71,400
71,450
71,500
71,550
71,600
71,650
71,700
71,750
71,800
71,850
71,900
71,950
72,000

14,314
14,326
14,339
14,351
14,364
14,376
14,389
14,401
14,414
14,426
14,439
14,451
14,464
14,476
14,489
14,501
14,514
14,526
14,539
14,551

10,871
10,884
10,896
10,909
10,921
10,934
10,946
10,959
10,971
10,984
10,996
11,009
11,021
11,034
11,046
11,059
11,071
11,084
11,096
11,109

13,114
13,126
13,139
13,151
13,164
13,176
13,189
13,201
13,214
13,226
13,239
13,251
13,264
13,276
13,289
13,301
13,314
13,326
13,339
13,351

74,000
74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950

13,814
13,826
13,839
13,851
13,864
13,876
13,889
13,901
13,914
13,926
13,939
13,951
13,964
13,976
13,989
14,001
14,014
14,026
14,039
14,051

10,371
10,384
10,396
10,409
10,421
10,434
10,446
10,459
10,471
10,484
10,496
10,509
10,521
10,534
10,546
10,559
10,571
10,584
10,596
10,609

14,029
14,043
14,057
14,071
14,085
14,099
14,113
14,127
14,141
14,155
14,169
14,183
14,197
14,211
14,225
14,239
14,253
14,267
14,281
14,295

12,614
12,626
12,639
12,651
12,664
12,676
12,689
12,701
12,714
12,726
12,739
12,751
12,764
12,776
12,789
12,801
12,814
12,826
12,839
12,851

72,000
72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950

14,064
14,076
14,089
14,101
14,114
14,126
14,139
14,151
14,164
14,176
14,189
14,201
14,214
14,226
14,239
14,251
14,264
14,276
14,289
14,301

10,621
10,634
10,646
10,659
10,671
10,684
10,696
10,709
10,721
10,734
10,746
10,759
10,771
10,784
10,796
10,809
10,821
10,834
10,846
10,859

14,309
14,323
14,337
14,351
14,365
14,379
14,393
14,407
14,421
14,435
14,449
14,463
14,477
14,491
14,505
14,519
14,533
14,547
14,561
14,575

12,864
12,876
12,889
12,901
12,914
12,926
12,939
12,951
12,964
12,976
12,989
13,001
13,014
13,026
13,039
13,051
13,064
13,076
13,089
13,101

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950

72,050
72,100
72,150
72,200
72,250
72,300
72,350
72,400
72,450
72,500
72,550
72,600
72,650
72,700
72,750
72,800
72,850
72,900
72,950
73,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

74,050
74,100
74,150
74,200
74,250
74,300
74,350
74,400
74,450
74,500
74,550
74,600
74,650
74,700
74,750
74,800
74,850
74,900
74,950
75,000

15,064
15,076
15,089
15,101
15,115
15,129
15,143
15,157
15,171
15,185
15,199
15,213
15,227
15,241
15,255
15,269
15,283
15,297
15,311
15,325

11,621
11,634
11,646
11,659
11,671
11,684
11,696
11,709
11,721
11,734
11,746
11,759
11,771
11,784
11,796
11,809
11,821
11,834
11,846
11,859

15,429
15,443
15,457
15,471
15,485
15,499
15,513
15,527
15,541
15,555
15,569
15,583
15,597
15,611
15,625
15,639
15,653
15,667
15,681
15,695

13,864
13,876
13,889
13,901
13,914
13,926
13,939
13,951
13,964
13,976
13,989
14,001
14,014
14,026
14,039
14,051
14,064
14,076
14,089
14,101

15,339
15,353
15,367
15,381
15,395
15,409
15,423
15,437
15,451
15,465
15,479
15,493
15,507
15,521
15,535
15,549
15,563
15,577
15,591
15,605

11,871
11,884
11,896
11,909
11,921
11,934
11,946
11,959
11,971
11,984
11,996
12,009
12,021
12,034
12,046
12,059
12,071
12,084
12,096
12,109

15,709
15,723
15,737
15,751
15,765
15,779
15,793
15,807
15,821
15,835
15,849
15,863
15,877
15,891
15,905
15,919
15,933
15,947
15,961
15,975

14,114
14,126
14,139
14,151
14,164
14,176
14,189
14,201
14,214
14,226
14,239
14,251
14,264
14,276
14,289
14,301
14,314
14,326
14,339
14,351

15,619
15,633
15,647
15,661
15,675
15,689
15,703
15,717
15,731
15,745
15,759
15,773
15,787
15,801
15,815
15,829
15,843
15,857
15,871
15,885

12,121
12,134
12,146
12,159
12,171
12,184
12,196
12,209
12,221
12,234
12,246
12,259
12,271
12,284
12,296
12,309
12,321
12,334
12,346
12,359

15,989
16,003
16,017
16,031
16,045
16,059
16,073
16,087
16,101
16,115
16,129
16,143
16,157
16,171
16,185
16,199
16,213
16,227
16,241
16,255

14,364
14,376
14,389
14,401
14,414
14,426
14,439
14,451
14,464
14,476
14,489
14,501
14,514
14,526
14,539
14,551
14,564
14,576
14,589
14,601

75,000
14,564
14,576
14,589
14,601
14,614
14,626
14,639
14,651
14,664
14,676
14,689
14,701
14,714
14,726
14,739
14,751
14,764
14,776
14,789
14,801

11,121
11,134
11,146
11,159
11,171
11,184
11,196
11,209
11,221
11,234
11,246
11,259
11,271
11,284
11,296
11,309
11,321
11,334
11,346
11,359

14,869
14,883
14,897
14,911
14,925
14,939
14,953
14,967
14,981
14,995
15,009
15,023
15,037
15,051
15,065
15,079
15,093
15,107
15,121
15,135

13,364
13,376
13,389
13,401
13,414
13,426
13,439
13,451
13,464
13,476
13,489
13,501
13,514
13,526
13,539
13,551
13,564
13,576
13,589
13,601

75,000
75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950

14,814
14,826
14,839
14,851
14,864
14,876
14,889
14,901
14,914
14,926
14,939
14,951
14,964
14,976
14,989
15,001
15,014
15,026
15,039
15,051

11,371
11,384
11,396
11,409
11,421
11,434
11,446
11,459
11,471
11,484
11,496
11,509
11,521
11,534
11,546
11,559
11,571
11,584
11,596
11,609

15,149
15,163
15,177
15,191
15,205
15,219
15,233
15,247
15,261
15,275
15,289
15,303
15,317
15,331
15,345
15,359
15,373
15,387
15,401
15,415

13,614
13,626
13,639
13,651
13,664
13,676
13,689
13,701
13,714
13,726
13,739
13,751
13,764
13,776
13,789
13,801
13,814
13,826
13,839
13,851

76,000
76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950

73,000
73,050
73,100
73,150
73,200
73,250
73,300
73,350
73,400
73,450
73,500
73,550
73,600
73,650
73,700
73,750
73,800
73,850
73,900
73,950
74,000

But
less
than

And you are —

74,000
14,589
14,603
14,617
14,631
14,645
14,659
14,673
14,687
14,701
14,715
14,729
14,743
14,757
14,771
14,785
14,799
14,813
14,827
14,841
14,855

72,000

70,000
70,000
70,050
70,100
70,150
70,200
70,250
70,300
70,350
70,400
70,450
70,500
70,550
70,600
70,650
70,700
70,750
70,800
70,850
70,900
70,950

And you are —

71,000
13,749
13,763
13,777
13,791
13,805
13,819
13,833
13,847
13,861
13,875
13,889
13,903
13,917
13,931
13,945
13,959
13,973
13,987
14,001
14,015

69,000
69,000
69,050
69,100
69,150
69,200
69,250
69,300
69,350
69,400
69,450
69,500
69,550
69,600
69,650
69,700
69,750
69,800
69,850
69,900
69,950

But
less
than

If line 43
(taxable
income) is —

75,050
75,100
75,150
75,200
75,250
75,300
75,350
75,400
75,450
75,500
75,550
75,600
75,650
75,700
75,750
75,800
75,850
75,900
75,950
76,000

76,000

* This column must also be used by a qualifying widow(er).

76,050
76,100
76,150
76,200
76,250
76,300
76,350
76,400
76,450
76,500
76,550
76,600
76,650
76,700
76,750
76,800
76,850
76,900
76,950
77,000

(Continued on page 76)

- 75 -

Page 76 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

15,899
15,913
15,927
15,941
15,955
15,969
15,983
15,997
16,011
16,025
16,039
16,053
16,067
16,081
16,095
16,109
16,123
16,137
16,151
16,165

12,371
12,384
12,396
12,409
12,421
12,434
12,446
12,459
12,471
12,484
12,496
12,509
12,521
12,534
12,546
12,559
12,571
12,584
12,596
12,609

14,614
14,626
14,639
14,651
14,664
14,676
14,689
14,701
14,714
14,726
14,739
14,751
14,764
14,776
14,789
14,801
14,814
14,826
14,839
14,851

80,000
80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950

77,000
77,000
77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950

77,050
77,100
77,150
77,200
77,250
77,300
77,350
77,400
77,450
77,500
77,550
77,600
77,650
77,700
77,750
77,800
77,850
77,900
77,950
78,000

78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950
79,000

79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950
80,000

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

80,050
80,100
80,150
80,200
80,250
80,300
80,350
80,400
80,450
80,500
80,550
80,600
80,650
80,700
80,750
80,800
80,850
80,900
80,950
81,000

16,739
16,753
16,767
16,781
16,795
16,809
16,823
16,837
16,851
16,865
16,879
16,893
16,907
16,921
16,935
16,949
16,963
16,977
16,991
17,005

13,121
13,134
13,146
13,159
13,171
13,184
13,196
13,209
13,221
13,234
13,246
13,259
13,271
13,284
13,296
13,309
13,321
13,334
13,346
13,359

15,364
15,376
15,389
15,401
15,414
15,426
15,439
15,451
15,464
15,476
15,489
15,501
15,514
15,526
15,539
15,551
15,564
15,576
15,589
15,601

83,000
83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950

16,179
16,193
16,207
16,221
16,235
16,249
16,263
16,277
16,291
16,305
16,319
16,333
16,347
16,361
16,375
16,389
16,403
16,417
16,431
16,445

12,621
12,634
12,646
12,659
12,671
12,684
12,696
12,709
12,721
12,734
12,746
12,759
12,771
12,784
12,796
12,809
12,821
12,834
12,846
12,859

16,549
16,563
16,577
16,591
16,605
16,619
16,633
16,647
16,661
16,675
16,689
16,703
16,717
16,731
16,745
16,759
16,773
16,787
16,801
16,815

14,864
14,876
14,889
14,901
14,914
14,926
14,939
14,951
14,964
14,976
14,989
15,001
15,014
15,026
15,039
15,051
15,064
15,076
15,089
15,101

81,000
81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950

16,459
16,473
16,487
16,501
16,515
16,529
16,543
16,557
16,571
16,585
16,599
16,613
16,627
16,641
16,655
16,669
16,683
16,697
16,711
16,725

12,871
12,884
12,896
12,909
12,921
12,934
12,946
12,959
12,971
12,984
12,996
13,009
13,021
13,034
13,046
13,059
13,071
13,084
13,096
13,109

16,829
16,843
16,857
16,871
16,885
16,899
16,913
16,927
16,941
16,955
16,969
16,983
16,997
17,011
17,025
17,039
17,053
17,067
17,081
17,095

15,114
15,126
15,139
15,151
15,164
15,176
15,189
15,201
15,214
15,226
15,239
15,251
15,264
15,276
15,289
15,301
15,314
15,326
15,339
15,351

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950

81,050
81,100
81,150
81,200
81,250
81,300
81,350
81,400
81,450
81,500
81,550
81,600
81,650
81,700
81,750
81,800
81,850
81,900
81,950
82,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

83,050
83,100
83,150
83,200
83,250
83,300
83,350
83,400
83,450
83,500
83,550
83,600
83,650
83,700
83,750
83,800
83,850
83,900
83,950
84,000

17,579
17,593
17,607
17,621
17,635
17,649
17,663
17,677
17,691
17,705
17,719
17,733
17,747
17,761
17,775
17,789
17,803
17,817
17,831
17,845

13,871
13,884
13,896
13,909
13,921
13,934
13,946
13,959
13,971
13,984
13,996
14,009
14,021
14,034
14,046
14,059
14,071
14,084
14,096
14,109

17,949
17,963
17,977
17,991
18,005
18,019
18,033
18,047
18,061
18,075
18,089
18,103
18,117
18,131
18,145
18,159
18,173
18,187
18,201
18,215

16,114
16,126
16,139
16,151
16,164
16,176
16,189
16,201
16,214
16,226
16,239
16,251
16,264
16,276
16,289
16,301
16,314
16,326
16,339
16,351

17,859
17,873
17,887
17,901
17,915
17,929
17,943
17,957
17,971
17,985
17,999
18,013
18,027
18,041
18,055
18,069
18,083
18,097
18,111
18,125

14,121
14,134
14,146
14,159
14,171
14,184
14,196
14,209
14,221
14,234
14,246
14,259
14,271
14,284
14,296
14,309
14,321
14,334
14,346
14,359

18,229
18,243
18,257
18,271
18,285
18,299
18,313
18,327
18,341
18,355
18,369
18,383
18,397
18,411
18,425
18,439
18,453
18,467
18,481
18,495

16,364
16,376
16,389
16,401
16,414
16,426
16,439
16,451
16,464
16,476
16,489
16,501
16,514
16,526
16,539
16,551
16,564
16,576
16,589
16,601

18,139
18,153
18,167
18,181
18,195
18,209
18,223
18,237
18,251
18,265
18,279
18,293
18,307
18,321
18,335
18,349
18,363
18,377
18,391
18,405

14,371
14,384
14,396
14,409
14,421
14,434
14,446
14,459
14,471
14,484
14,496
14,509
14,521
14,534
14,546
14,559
14,571
14,584
14,596
14,609

18,509
18,523
18,537
18,551
18,565
18,579
18,593
18,607
18,621
18,635
18,649
18,663
18,677
18,691
18,705
18,719
18,733
18,747
18,761
18,775

16,614
16,626
16,639
16,651
16,664
16,676
16,689
16,701
16,714
16,726
16,739
16,751
16,764
16,776
16,789
16,801
16,814
16,826
16,839
16,851

84,000
17,019
17,033
17,047
17,061
17,075
17,089
17,103
17,117
17,131
17,145
17,159
17,173
17,187
17,201
17,215
17,229
17,243
17,257
17,271
17,285

13,371
13,384
13,396
13,409
13,421
13,434
13,446
13,459
13,471
13,484
13,496
13,509
13,521
13,534
13,546
13,559
13,571
13,584
13,596
13,609

17,389
17,403
17,417
17,431
17,445
17,459
17,473
17,487
17,501
17,515
17,529
17,543
17,557
17,571
17,585
17,599
17,613
17,627
17,641
17,655

15,614
15,626
15,639
15,651
15,664
15,676
15,689
15,701
15,714
15,726
15,739
15,751
15,764
15,776
15,789
15,801
15,814
15,826
15,839
15,851

84,000
84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950

17,299
17,313
17,327
17,341
17,355
17,369
17,383
17,397
17,411
17,425
17,439
17,453
17,467
17,481
17,495
17,509
17,523
17,537
17,551
17,565

13,621
13,634
13,646
13,659
13,671
13,684
13,696
13,709
13,721
13,734
13,746
13,759
13,771
13,784
13,796
13,809
13,821
13,834
13,846
13,859

17,669
17,683
17,697
17,711
17,725
17,739
17,753
17,767
17,781
17,795
17,809
17,823
17,837
17,851
17,865
17,879
17,893
17,907
17,921
17,935

15,864
15,876
15,889
15,901
15,914
15,926
15,939
15,951
15,964
15,976
15,989
16,001
16,014
16,026
16,039
16,051
16,064
16,076
16,089
16,101

85,000
85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950

82,000
82,050
82,100
82,150
82,200
82,250
82,300
82,350
82,400
82,450
82,500
82,550
82,600
82,650
82,700
82,750
82,800
82,850
82,900
82,950
83,000

But
less
than

And you are —

83,000
17,109
17,123
17,137
17,151
17,165
17,179
17,193
17,207
17,221
17,235
17,249
17,263
17,277
17,291
17,305
17,319
17,333
17,347
17,361
17,375

81,000

79,000
79,000
79,050
79,100
79,150
79,200
79,250
79,300
79,350
79,400
79,450
79,500
79,550
79,600
79,650
79,700
79,750
79,800
79,850
79,900
79,950

Single

80,000
16,269
16,283
16,297
16,311
16,325
16,339
16,353
16,367
16,381
16,395
16,409
16,423
16,437
16,451
16,465
16,479
16,493
16,507
16,521
16,535

78,000
78,000
78,050
78,100
78,150
78,200
78,250
78,300
78,350
78,400
78,450
78,500
78,550
78,600
78,650
78,700
78,750
78,800
78,850
78,900
78,950

But
less
than

If line 43
(taxable
income) is —

And you are —

84,050
84,100
84,150
84,200
84,250
84,300
84,350
84,400
84,450
84,500
84,550
84,600
84,650
84,700
84,750
84,800
84,850
84,900
84,950
85,000

85,000

* This column must also be used by a qualifying widow(er).

85,050
85,100
85,150
85,200
85,250
85,300
85,350
85,400
85,450
85,500
85,550
85,600
85,650
85,700
85,750
85,800
85,850
85,900
85,950
86,000

(Continued on page 77)

- 76 -

Page 77 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

18,419
18,433
18,447
18,461
18,475
18,489
18,503
18,517
18,531
18,545
18,559
18,573
18,587
18,601
18,615
18,629
18,643
18,657
18,671
18,685

14,621
14,634
14,646
14,659
14,671
14,684
14,696
14,709
14,721
14,734
14,746
14,759
14,771
14,784
14,796
14,809
14,821
14,834
14,846
14,859

16,864
16,876
16,889
16,901
16,914
16,926
16,939
16,951
16,964
16,976
16,989
17,001
17,014
17,026
17,039
17,051
17,064
17,076
17,089
17,101

89,000
89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950

86,000
86,000
86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950

86,050
86,100
86,150
86,200
86,250
86,300
86,350
86,400
86,450
86,500
86,550
86,600
86,650
86,700
86,750
86,800
86,850
86,900
86,950
87,000

87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950
88,000

88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950
89,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

89,050
89,100
89,150
89,200
89,250
89,300
89,350
89,400
89,450
89,500
89,550
89,600
89,650
89,700
89,750
89,800
89,850
89,900
89,950
90,000

19,259
19,273
19,287
19,301
19,315
19,329
19,343
19,357
19,371
19,385
19,399
19,413
19,427
19,441
19,455
19,469
19,483
19,497
19,511
19,525

15,371
15,384
15,396
15,409
15,421
15,434
15,446
15,459
15,471
15,484
15,496
15,509
15,521
15,534
15,546
15,559
15,571
15,584
15,596
15,609

17,614
17,626
17,639
17,651
17,664
17,676
17,689
17,701
17,714
17,726
17,739
17,751
17,764
17,776
17,789
17,801
17,814
17,826
17,839
17,851

92,000
92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950

18,699
18,713
18,727
18,741
18,755
18,769
18,783
18,797
18,811
18,825
18,839
18,853
18,867
18,881
18,895
18,909
18,923
18,937
18,951
18,965

14,871
14,884
14,896
14,909
14,921
14,934
14,946
14,959
14,971
14,984
14,996
15,009
15,021
15,034
15,046
15,059
15,071
15,084
15,096
15,109

19,069
19,083
19,097
19,111
19,125
19,139
19,153
19,167
19,181
19,195
19,209
19,223
19,237
19,251
19,265
19,279
19,293
19,307
19,321
19,335

17,114
17,126
17,139
17,151
17,164
17,176
17,189
17,201
17,214
17,226
17,239
17,251
17,264
17,276
17,289
17,301
17,314
17,326
17,339
17,351

90,000
90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950

18,979
18,993
19,007
19,021
19,035
19,049
19,063
19,077
19,091
19,105
19,119
19,133
19,147
19,161
19,175
19,189
19,203
19,217
19,231
19,245

15,121
15,134
15,146
15,159
15,171
15,184
15,196
15,209
15,221
15,234
15,246
15,259
15,271
15,284
15,296
15,309
15,321
15,334
15,346
15,359

19,349
19,363
19,377
19,391
19,405
19,419
19,433
19,447
19,461
19,475
19,489
19,503
19,517
19,531
19,545
19,559
19,573
19,587
19,601
19,615

17,364
17,376
17,389
17,401
17,414
17,426
17,439
17,451
17,464
17,476
17,489
17,501
17,514
17,526
17,539
17,551
17,564
17,576
17,589
17,601

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950

90,050
90,100
90,150
90,200
90,250
90,300
90,350
90,400
90,450
90,500
90,550
90,600
90,650
90,700
90,750
90,800
90,850
90,900
90,950
91,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

92,050
92,100
92,150
92,200
92,250
92,300
92,350
92,400
92,450
92,500
92,550
92,600
92,650
92,700
92,750
92,800
92,850
92,900
92,950
93,000

20,099
20,113
20,127
20,141
20,155
20,169
20,183
20,197
20,211
20,225
20,239
20,253
20,267
20,281
20,295
20,309
20,323
20,337
20,351
20,365

16,121
16,134
16,146
16,159
16,171
16,184
16,196
16,209
16,221
16,234
16,246
16,259
16,271
16,284
16,296
16,309
16,321
16,334
16,346
16,359

20,469
20,483
20,497
20,511
20,525
20,539
20,553
20,567
20,581
20,595
20,609
20,623
20,637
20,651
20,665
20,679
20,693
20,707
20,721
20,735

18,364
18,376
18,389
18,401
18,414
18,426
18,439
18,451
18,464
18,476
18,489
18,501
18,514
18,526
18,539
18,551
18,564
18,576
18,589
18,601

20,379
20,393
20,407
20,421
20,435
20,449
20,463
20,477
20,491
20,505
20,519
20,533
20,547
20,561
20,575
20,589
20,603
20,617
20,631
20,645

16,371
16,384
16,396
16,409
16,421
16,434
16,446
16,459
16,471
16,484
16,496
16,509
16,521
16,534
16,546
16,559
16,571
16,584
16,596
16,609

20,749
20,763
20,777
20,791
20,805
20,819
20,833
20,847
20,861
20,875
20,889
20,903
20,917
20,931
20,945
20,959
20,973
20,987
21,001
21,015

18,614
18,626
18,639
18,651
18,664
18,676
18,689
18,701
18,714
18,726
18,739
18,751
18,764
18,776
18,789
18,801
18,814
18,826
18,839
18,851

20,659
20,673
20,687
20,701
20,715
20,729
20,743
20,757
20,771
20,785
20,799
20,813
20,827
20,841
20,855
20,869
20,883
20,897
20,911
20,925

16,621
16,634
16,646
16,659
16,671
16,684
16,696
16,709
16,721
16,734
16,746
16,759
16,771
16,784
16,796
16,809
16,821
16,834
16,846
16,859

21,029
21,043
21,057
21,071
21,085
21,102
21,118
21,135
21,151
21,168
21,184
21,201
21,217
21,234
21,250
21,267
21,283
21,300
21,316
21,333

18,864
18,876
18,889
18,901
18,914
18,926
18,939
18,951
18,964
18,976
18,989
19,001
19,014
19,026
19,039
19,051
19,064
19,076
19,089
19,101

93,000
19,539
19,553
19,567
19,581
19,595
19,609
19,623
19,637
19,651
19,665
19,679
19,693
19,707
19,721
19,735
19,749
19,763
19,777
19,791
19,805

15,621
15,634
15,646
15,659
15,671
15,684
15,696
15,709
15,721
15,734
15,746
15,759
15,771
15,784
15,796
15,809
15,821
15,834
15,846
15,859

19,909
19,923
19,937
19,951
19,965
19,979
19,993
20,007
20,021
20,035
20,049
20,063
20,077
20,091
20,105
20,119
20,133
20,147
20,161
20,175

17,864
17,876
17,889
17,901
17,914
17,926
17,939
17,951
17,964
17,976
17,989
18,001
18,014
18,026
18,039
18,051
18,064
18,076
18,089
18,101

93,000
93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950

19,819
19,833
19,847
19,861
19,875
19,889
19,903
19,917
19,931
19,945
19,959
19,973
19,987
20,001
20,015
20,029
20,043
20,057
20,071
20,085

15,871
15,884
15,896
15,909
15,921
15,934
15,946
15,959
15,971
15,984
15,996
16,009
16,021
16,034
16,046
16,059
16,071
16,084
16,096
16,109

20,189
20,203
20,217
20,231
20,245
20,259
20,273
20,287
20,301
20,315
20,329
20,343
20,357
20,371
20,385
20,399
20,413
20,427
20,441
20,455

18,114
18,126
18,139
18,151
18,164
18,176
18,189
18,201
18,214
18,226
18,239
18,251
18,264
18,276
18,289
18,301
18,314
18,326
18,339
18,351

94,000
94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950

91,000
91,050
91,100
91,150
91,200
91,250
91,300
91,350
91,400
91,450
91,500
91,550
91,600
91,650
91,700
91,750
91,800
91,850
91,900
91,950
92,000

But
less
than

And you are —

92,000
19,629
19,643
19,657
19,671
19,685
19,699
19,713
19,727
19,741
19,755
19,769
19,783
19,797
19,811
19,825
19,839
19,853
19,867
19,881
19,895

90,000

88,000
88,000
88,050
88,100
88,150
88,200
88,250
88,300
88,350
88,400
88,450
88,500
88,550
88,600
88,650
88,700
88,750
88,800
88,850
88,900
88,950

And you are —

89,000
18,789
18,803
18,817
18,831
18,845
18,859
18,873
18,887
18,901
18,915
18,929
18,943
18,957
18,971
18,985
18,999
19,013
19,027
19,041
19,055

87,000
87,000
87,050
87,100
87,150
87,200
87,250
87,300
87,350
87,400
87,450
87,500
87,550
87,600
87,650
87,700
87,750
87,800
87,850
87,900
87,950

But
less
than

If line 43
(taxable
income) is —

93,050
93,100
93,150
93,200
93,250
93,300
93,350
93,400
93,450
93,500
93,550
93,600
93,650
93,700
93,750
93,800
93,850
93,900
93,950
94,000

94,000

* This column must also be used by a qualifying widow(er).

94,050
94,100
94,150
94,200
94,250
94,300
94,350
94,400
94,450
94,500
94,550
94,600
94,650
94,700
94,750
94,800
94,850
94,900
94,950
95,000

(Continued on page 78)

- 77 -

Page 78 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006 Tax Table – Continued
If line 43
(taxable
income) is —
At
least

But
less
than

If line 43
(taxable
income) is —

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

20,939
20,953
20,967
20,981
20,995
21,009
21,023
21,037
21,051
21,065
21,079
21,093
21,107
21,121
21,135
21,149
21,163
21,177
21,191
21,205

16,871
16,884
16,896
16,909
16,921
16,934
16,946
16,959
16,971
16,984
16,996
17,009
17,021
17,034
17,046
17,059
17,071
17,084
17,096
17,109

19,114
19,126
19,139
19,151
19,164
19,176
19,189
19,201
19,214
19,226
19,239
19,251
19,264
19,276
19,289
19,301
19,314
19,326
19,339
19,351

97,000
97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950

95,000
95,000
95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950

95,050
95,100
95,150
95,200
95,250
95,300
95,350
95,400
95,450
95,500
95,550
95,600
95,650
95,700
95,750
95,800
95,850
95,900
95,950
96,000

96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950
97,000

Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

At
least

21,499
21,513
21,527
21,541
21,555
21,569
21,583
21,597
21,611
21,625
21,639
21,653
21,667
21,681
21,695
21,709
21,723
21,737
21,751
21,765

17,371
17,384
17,396
17,409
17,421
17,434
17,446
17,459
17,471
17,484
17,496
17,509
17,521
17,534
17,546
17,559
17,571
17,584
17,596
17,609

22,009
22,026
22,042
22,059
22,075
22,092
22,108
22,125
22,141
22,158
22,174
22,191
22,207
22,224
22,240
22,257
22,273
22,290
22,306
22,323

19,614
19,626
19,639
19,651
19,664
19,676
19,689
19,701
19,714
19,726
19,739
19,751
19,764
19,776
19,789
19,801
19,814
19,826
19,839
19,851

99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950

21,779
21,793
21,807
21,821
21,835
21,849
21,863
21,877
21,891
21,905
21,919
21,933
21,947
21,961
21,975
21,989
22,003
22,017
22,031
22,045

17,621
17,634
17,646
17,659
17,671
17,684
17,696
17,709
17,721
17,734
17,746
17,759
17,771
17,784
17,796
17,809
17,821
17,834
17,846
17,859

22,339
22,356
22,372
22,389
22,405
22,422
22,438
22,455
22,471
22,488
22,504
22,521
22,537
22,554
22,570
22,587
22,603
22,620
22,636
22,653

19,864
19,876
19,889
19,901
19,914
19,926
19,939
19,951
19,964
19,976
19,989
20,001
20,014
20,026
20,039
20,051
20,064
20,076
20,089
20,101

97,000
21,349
21,366
21,382
21,399
21,415
21,432
21,448
21,465
21,481
21,498
21,514
21,531
21,547
21,564
21,580
21,597
21,613
21,630
21,646
21,663

96,000
96,000
96,050
96,100
96,150
96,200
96,250
96,300
96,350
96,400
96,450
96,500
96,550
96,600
96,650
96,700
96,750
96,800
96,850
96,900
96,950

But
less
than

If line 43
(taxable
income) is —

And you are —

97,050
97,100
97,150
97,200
97,250
97,300
97,350
97,400
97,450
97,500
97,550
97,600
97,650
97,700
97,750
97,800
97,850
97,900
97,950
98,000

But
less
than

And you are —
Single

Married Married
filing
filing
jointly sepa*
rately
Your tax is —

Head
of a
household

22,059
22,073
22,087
22,101
22,115
22,129
22,143
22,157
22,171
22,185
22,199
22,213
22,227
22,241
22,255
22,269
22,283
22,297
22,311
22,325

17,871
17,884
17,896
17,909
17,921
17,934
17,946
17,959
17,971
17,984
17,996
18,009
18,021
18,034
18,046
18,059
18,071
18,084
18,096
18,109

20,114
20,126
20,139
20,151
20,164
20,176
20,189
20,201
20,214
20,226
20,239
20,251
20,264
20,276
20,289
20,301
20,314
20,326
20,339
20,351

99,000
99,050
99,100
99,150
99,200
99,250
99,300
99,350
99,400
99,450
99,500
99,550
99,600
99,650
99,700
99,750
99,800
99,850
99,900
99,950
100,000

98,000
21,219
21,233
21,247
21,261
21,275
21,289
21,303
21,317
21,331
21,345
21,359
21,373
21,387
21,401
21,415
21,429
21,443
21,457
21,471
21,485

17,121
17,134
17,146
17,159
17,171
17,184
17,196
17,209
17,221
17,234
17,246
17,259
17,271
17,284
17,296
17,309
17,321
17,334
17,346
17,359

21,679
21,696
21,712
21,729
21,745
21,762
21,778
21,795
21,811
21,828
21,844
21,861
21,877
21,894
21,910
21,927
21,943
21,960
21,976
21,993

19,364
19,376
19,389
19,401
19,414
19,426
19,439
19,451
19,464
19,476
19,489
19,501
19,514
19,526
19,539
19,551
19,564
19,576
19,589
19,601

98,000
98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950

98,050
98,100
98,150
98,200
98,250
98,300
98,350
98,400
98,450
98,500
98,550
98,600
98,650
98,700
98,750
98,800
98,850
98,900
98,950
99,000

* This column must also be used by a qualifying widow(er)

- 78 -

$100,000
or over —
use the Tax
Computation
Worksheet
on page 79

22,669
22,686
22,702
22,719
22,735
22,752
22,768
22,785
22,801
22,818
22,834
22,851
22,867
22,884
22,900
22,917
22,933
22,950
22,966
22,983

Page 84 of 87 of Instructions 1040

12:20 - 3-NOV-2006

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2006
Tax Rate
Schedules

The Tax Rate Schedules are shown so you can see the tax rate that applies
to all levels of taxable income. Do not use them to figure your tax. Instead,
see the instructions for line 44 that begin on page 36.
CAUTION

Schedule X—If your filing status is Single
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$7,550

10%

$0

7,550

30,650

$755.00 + 15%

7,550
30,650

30,650

74,200

4,220.00 + 25%

74,200

154,800

15,107.50 + 28%

74,200

154,800

336,550

37,675.50 + 33%

154,800

97,653.00 + 35%

336,550

336,550

Schedule Y-1—If your filing status is Married filing jointly or Qualifying widow(er)
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
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

91,043.00 + 35%

336,550

336,550

Schedule Y-2—If your filing status is Married filing separately
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$0

$7,550

10%

$0

7,550

30,650

$755.00 + 15%

7,550

30,650

61,850

4,220.00 + 25%

30,650

61,850

94,225

12,020.00 + 28%

61,850

94,225

168,275

21,085.00 + 33%

94,225

45,521.50 + 35%

168,275

168,275

Schedule Z—If your filing status is Head of household
If your taxable
income is:
Over—

The tax is:
of the
amount
over—

But not
over—

$10,750

10%

$0

10,750

41,050

$1,075.00 + 15%

10,750

41,050

106,000

5,620.00 + 25%

41,050

106,000

171,650

21,857.50 + 28%

106,000

171,650

336,550

40,239.50 + 33%

171,650

94,656.50 + 35%

336,550

$0

336,550

- 84 -