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"All##"Joint returns and##"Returns of married# # ' ( ) )$ Marginal tax%returns&&$%returns of surviving spouses&&!%persons filing separately& & ' ( ) )$ rate classes*Number*Income * Income tax*Number*Income * Income tax*Number*Income  * Income tax +of +taxed+ generated +of +taxed+ generated +of +taxed + generated+returns+at rate+at rate+returns+at rate+at rate+returns+at rate +at rate , , , , - . . . . . . . . .~ /�?~ /@~ /@~ /@~ /@~ /@~ /@~ / @~ /"@ 0 0 0 0 1 1 1 1 1 1 2 All tax rates~ 3顶� 3€�巷A 3幈澦A~ 3遗  3€f4A 38虡肁~ 3�#�~ 3朸_~ 3B蒕 4 4 4 4       6 8 percent~ 72酽~ 7歖�~ 7V�4~ 7蠾~ 7S�~ 7v�"~ 7@屨@~ 7郔鉆~ 7皑@ 4 4 4 4$ 6 10 percent (capital gains)~ 7栟�~ 7r筹~ 7�+K~ 7鰸�~ 7��~ 7fi/~ 7€M郂~ 7�*A~ 7奚@ 4 4 4 46 10 percent ~ 7�?~ 7�&O~ 7稵~ 7~ 7~ 7~ 7j茾~ 7€ 郂~  7@ 4 4 4 4 6 10 percent (Form 8814)~ 7�A~ 7 ;鼲~ 7汕@~ 7怌鼲~ 7p€鳣~ 7€@~ 7廆~ 7@丂~  7L@ 4 4 4 46 15 percent~ 7zt�7爃BP酇~ 7^�S~ 7�&� 7@&дA~ 7帋�3~ 7攦@A~ 7f~  7Z凚 4 4 4 46 20 percent~ 7u~ 7RxD=~ 7掬@ ~ 7.u�~ 7�*.~ 7騨9 ~ 7啸鳣~ 7N翌~  7搛b 4 4 4 4888888 !"#$%&'()*+6 25 percent~ 7旔A~ 7&~ 7�>o~ 7豴A~ 7 琯~ 7纙6A~ 7殾@~ 7�,鳣~  7�,谸 4 4 4 4888888888888888888 8!8"8#8$8%8&8'8(8)8*8+86 27.5 percent~ 7�,�7T┤A~ 7钭@6~ 7嶣�7\k┝A~ 7f�&~ 7€*A~ 7v�~  7婔� 4 4 4 4888888888888888888 8!8"8#8$8%8&8'8(8)8*8+8$6 28 percent (capital gains)~ 7�$馌~ 7镐/A~ 7@�A~ 7`涚@~ 7l�'A~ 7Pd A~ 7L擛~ 7愚@~  7C罖 4 4 4 4888888888888888888 8!8"8#8$8%8&8'8(8)8*8+86 30.5 percent~ 7*蘵~ 7e�3~ 72钇~ 7餘NA~ 7J郼$~ 7濿 ~ 7eA~ 7f耷~  7鄗.A 4 4 4 4888888888888888888 8!8"8#8$8%8&8'8(8)8*8+86 35.5 percent~ 7d�~ 7轏�+~ 7倢y~ 7T>>???>> > 4 = = =888888888888888888 8!8"8#8$8%8&8'8(8)8*8+8@AReturns of headsBBA Returns ofBB( Marginal taxE of householdsFFEsingle personsFF( rate classesGNumberGIncome G Income taxGNumberGIncome G Income taxD +of +taxed+ generated +of +taxed+ generated)+returns+at rate+at rate+returns+at rate+at rateH...... ,�C!,^�:",q�:#,k�:$,|�:%,m�:&,x�:',p�:(,l�:),l�:*,n�:+,|�:,,n�:-,n�:.,n�:/,k�:0,€�:1,��:2,F�:3,F�:4,F@5,2@6,2@7,2@8,2@9,2@:,2@ (~ /$@~ /&@~ /(@~ /*@~ /,@~ /.@!2 All tax rates~ !3>X�~ !3Zf*9~ !32t, ~ !3網� !3€Vp螦~ !3B悫1"6 8 percent~ "7p 鬇~ "7鋚A~ "7@ 誁~ "7荷H~ "7f0�~ "7蘒A$#6 10 percent (capital gains)~ #7€ A~ #7A~ #7€\锧~ #76祂~ #7炋�~ #7ㄇA$6 10 percent ~ $7~ $7~ $7~ $7:G>~ $7�%M~ $7苾T %6 10 percent (Form 8814)~ %7€k誁~ %7@中@~ %7鼩@~ %7p燖~ %7@~ %7纁@&6 15 percent~ &7v�~ &7﨣�-~ &7汘�~ &7�t &7eP0肁~ &7馄'6 20 percent~ '7郠A~ '7鈗m~ '7�I~ '7~譶~ '7n � ~ '7Jh[(6 25 percent~ (7€J茾~ (7(�A~ (7 沛@~ (7怋魼~ (7�0A~ (7�A)6 27.5 percent~ )7F稺~ )7V~ )7唜�~ )7�2�~ )7�.~ )7~K� $*6 28 percent (capital gains)~ *7垞@~ *7.笯~ *74淍~ *7咭@~ *7`� A~ *70餈+6 30.5 percent~ +7犺�@~ +7"]~ +7�4U~ +7�'q~ +7JIw ~ +7l,6 35.5 percent~ ,7@~ ,7瞮�~ ,7㘎U~ ,7狓A~ ,7p~ ,7j I-6 39.1 percent~ -7€蔃~ -7纱~ -7~泉~ -7€)魼~ -7T;咥~ -7毀X.I Form 8615~ .<�~ .<�~ .<�~ .;p�A~ .;槱6A~ .;璨A@/N8NOTE: Detail may not add to totals because of rounding./K/K/K/=/=/=0OwSource: IRS, Statistics of Income, Individual Complete Report 2001, Publication 1304, January 2004, Revised April 2004.0404040=0=0=1J1414141=1=1=2J2424242=2=2=393434343=3=3=4L4L4L4L4L5L5L5L5L5L6L6L6L6L6L7L7L7L7L7L8L8L8L8L8L9L9L9L9L9L:J:L:L:L:L= �GX/t> ����?�?�?�?m�せ苎閣 �蟅袒暟 �蟅@X�兰杉�*0鸹杉X�兰X�兰�*0�*0兰<��)X�噍槚ぜ�(0兰T��(0槚$�ぜ$�H��(X�皋擂 �(�堘$�qq     ��" ������������������������������