Income Tax Rate

2015 Individual Income Tax Rate

 Tax Rate Single
 LTC* Gains and

Qualified Dividends

Taxable Income

over

to
 10% 0%  $0  $9,225
 15%  0%  $9,225  $37,450
 25%  15%   $37,450  $90,750
 28%  15%  $90,750  $189,300
 33%  15%  $189,300  $411,500
 35%  15%   $411,500  $413,200
 39.6%  20%   $413,200  —

LTC mean Long term Capital *

 Tax Rate Married Filing Jointly/

Qualifying Widow(er)

 LTC* Gains and

Qualified Dividends

Taxable Income

over

to
 10% 0%  $0  $18,450
 15%  0%  $18,450 $74,900
 25%  15% $74,900  $151,200
 28%  15% $151,200  $230,450
 33%  15%   $230,450  $411,500
 35%  15%   $411,500  $464,850
 39.6%  20%   $464,850    —
 Tax Rate Married Filling

Separately

 LTC* Gains and

Qualified Dividends

Taxable Income

over

to
 10% 0%  $0  $9,225
 15%  0%  $9,225  $37,450
 25%  15%   $37,450  $75,600
 28%  15%  $75,600 $115,225
 33%  15%   $115,225  $205,750
 35%  15%   $205,750  $232,425
 39.6%  20%    $232,425  —
 Tax Rate Head of Household
 LTC* Gains and

Qualified Dividends

Taxable Income

over

to
 10% 0%  $0  $13,150
 15%  0%  $13,150 $50,200
 25%  15% $50,200  $129,600
 28%  15%  $129,600  $209,850
 33%  15%   $209,850  $411,500
 35%  15%   $411,500  $439,000
 39.6%  20%   $439,000    —

 

 Federal income tax return 2014 Amounts 2015 Amounts
Standard deduction for single or

married filing separate taxpayers

 $6,100 $6,300
 Standard deduction for joint, or surviving spouse  $12,400  $12,600
  Standard deduction for head of household taxpayers  $9,100  $9,250
 Personal exemptions

(Phase out  for personal exemption amount is aplied for higher income tax payer)

 $3,950  $4000