2002 federal tax rate schedule - Fast Tax Facts 2002

California CPA, Nov, 2002

2002 FEDERAL TAX RATE SCHEDULE

Taxable                             But                     Of The
 Income                             Not                     Amount
Is Over                            Over        Pay      %     Over

Single Individuals

     $0                          $6,000         $0    10%       $0
  6,000                          27,950     600.00    15%    6,000
 27,950                          67,700   3,892.50    27%   27,950
 67,700                         141,250  14,625.00    30%   67,700
141,250                        and more  36,690.00    35%  141,250
307,050                        and more  94,720.00   38.6  307,050

Head-of-Houshold

     $0                         $10,000         $0    10%       $0
 10,000                          37,450   1,000.00    15%   10,000
 37,450                          69,700    5117.50    27%   37,450
 96,700                         156,600  21,115.00    30%   96,700
156,600                         307,050  39,085.00    35%  156,600
307,050                        and more  91,742.50  38.6%  307,050

Married Individuals Filing
Jointly and Qualifying
widow(er)

     $0                         $12,000         $0    10%       $0
 12,000                          46,700   1,200.00    15%   12,000
 46,700                         112,850   6,405.00    27%   46,700
112,850                         171,950  24,265.50    30%  112,850
171,950                         307,050  41,995.50    35%  171,950
307,050                        and more  89,280.50  38.6%  307,050

Married Individuals Filing
Separately

     $0                          $6,000         $0    10%       $0
  6,000                          23,350     600.00    15%    6,000
 23,350                          56,425   3,202.50    27%   23,350
 56,425                          85,975  12,132.75    30%   56,425
 85,975                         153,525  20,997.75    35%   85,975
153,525                        and more  44,640.25  38.6%  153,525

Estates and Nongrantor Trusts

     $0                          $1,850         $0    15%       $0
  1,850                           4,400     277.50    27%    1,850
  4,400                           6,750     966.00    30%    4,400
  6,750                           9,200   1,671.00    35%    6,750
  9,200                        and more   2,528.50  38.6%    9,200