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2011 Tax Rate Schedules

The individual tax rate schedules should only be used to calculate your Federal tax if your taxable income is over $100,000. If your taxable income is under $100,000, use the IRS tax tables or my tax calculator . The IRS provides the following tables to assist taxpayers in understanding how their tax is calculated.

Single
At least: But not over:         The tax is:         of the
amount over
$ 0 $ 8,500 $ 0 + 10.0% $ 0
8,500 34,500 850.00 + 15.0% 8,500
34,500 83,600 4,750.00 + 25.0% 34,500
83,600 174,400 17,025.00 + 28.0% 83,600
174,400 379,150 42,449.00 + 33.0% 174,400
379,150 --- 110,016.50 + 35.0% 379,150

Married filing jointly or Qualifying widow(er)
At least: But not over:         The tax is:         of the
amount over
$ 0 $ 17,000 $ 0 + 10.0% $ 0
17,000 69,000 1,700.00 + 15.0% 17,000
69,000 139,350 9,500.00 + 25.0% 69,000
139,350 212,300 27,087.50 + 28.0% 139,350
212,300 379,150 47,513.50 + 33.0% 212,300
379,150 --- 102,574.00 + 35.0% 379,150



C Corporations (Form 1120)
At least: But not over:         The tax is:         of the
amount over
$ 0 $ 50,000 $ 0 + 15% $ 0
50,000 75,000 7,500.00 + 25% 50,000
75,000 100,000 13,750.00 + 34% 75,000
100,000 335,000 22,250.00 + 39% 100,000
335,000 10,000,000 113,900.00 + 34% 335,000
10,000,000 15,000,000 3,400,000.00 + 35% 10,000,000
15,000,000 18,333,333 5,150,000.00 + 38% 15,000,000
18,333,333 --- 0 + 35% 0

Fiduciary/Estate (Form 1041)
At least: But not over:         The tax is:         of the
amount over
$ 0 $ 2,400 $ 0 + 15.0% $ 0
2,400 5,600 360.00 + 25.0% 2,400
5,600 8,500 1,160.00 + 28.0% 5,600
8,500 11,650 1,972.00 + 33.0% 8,500
11,650 --- 3,011.50 + 35.0% 11,650

Oregon Inheritance Tax After 1/1/12
At least: But not over:         The tax is:         of the
amount over
1,000,000 1,500,000 0 + 10.00% 1,000,000
1,500,000 2,500,000 50,000 + 10.25% 1,500,000
2,500,000 3,500,000 152,500 + 10.50% 2,500,000
3,500,000 4,500,000 257,500 + 11.00% 3,500,000
4,500,000 5,500,000 367,500 + 11.50% 4,500,000
5,500,000 6,500,000 482,500 + 12.00% 5,500,000
6,500,000 7,500,000 602,500 + 13.00% 6,500,000
7,500,000 8,500,000 732,500 + 14.00% 7,500,000
8,500,000 9,500,000 872,500 + 15.00% 8,500,000
9,500,000 1,022,500 + 16.00% 9,500,000



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