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Warning Text %XTableStyleMedium9PivotStyleLight16` FTBL34  ;] y1AClassified by the highest marginal rate at which tax was computedModified taxable income Tax generatedIncome tax after creditsAs a percentage of At all ratesAt marginal rateTotal All returns All tax rates 15 percent Returns of single persons 10 percent 25 percent 35 percent 28 percent28 percent (capital gains) 33 percent25 percent (capital gains)Returns of heads of households7NOTE: Detail may not add to totals because of rounding."Adjusted gross income less deficitModified taxable incomeV(All figures are estimates based on samples money amounts are in thousands of dollars),Returns of married persons filing separately"Adjusted gross income less deficitNumber of returnsj* Estimate should be used with caution because of the small number of sample returns on which it is based.0 percent (capital gains) 0 percentK** Data combined to avoid disclosure of information for specific taxpayers..Number of returns with alternative minimum taxcTable 1. All Returns: Tax Classified by Marginal Tax Rate [1] and by Filing Status, Tax Year 2010u[1] For explanation of marginal tax rate, see Income and Tax Concepts section as well as footnote 4 of this article. K[3] The 15 percent capital gains rate also includes qualified dividends. [4] Form 8615 was filed for a child meeting certain age requirements, to report the child's investment income. The returns in this rate classification are not distributed by tax rate.10 percent (Form 8814) [2]15 percent (capital gains) [3] Form 8615 [4][6] [6] Percentage not computed. [5][7][5] Less than $500.[7] Less than 0.05%..Joint returns and returns of surviving spouses*[2] Form 8814 was filed for a dependent child, meeting certain age requirements, for whom the parents made an election to report the child's investment income on the parents' tax return. 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