Married Separate Tax Rates - 2006 Married Filing Separately Income Tax Rates

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IRS 2006 Tax Rates for Married Couples Filing Separately
(Schedule Y-2)

These tax tables are designed for married individuals filing their 2006 income tax return separately, and represent significant changes from Tax Year 2005.

These tables are effective January 1, 2006, and do not take into account any credits, such as the standard deduction, mortgage deductions, etc.

Single

Joint Married

Married Filing Separate

Head of Household

Trusts

If Taxpayer's Income Is...		Then Estimated Taxes Are...
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$0	$7,550	$0	10%	$0
$7,550	$30,650	$755.00	15%	$7,550
$30,650	$61,850	$4,220.00	25%	$30,650
$61,850	$94,225	$12,020.00	28%	$61,850
$94,225	$168,275	$21,085.00	33%	$94,225
$168,275	- - - - -	$45,521.50	35%	$168,275
Example #1 Rita Murray, a married taxpayer filing her own return, has 2006 TAXABLE INCOME of $76,000. Murray's income falls between:
Between	But Not Over	Base Tax	+ Rate	Of the Amount Over
$61,850	$94,225	$12,020.00	28%	$61,850

Rita Murray's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $12,020.00 + [.28 x ($76,000 - $61,850)]
	= $12,020.00 + (.28 x $14,150)
	= $12,020.00 + $3,962.00
	= $15,982.00

Assuming she earned the same last year Rita's tax bill dropped almost $200.00 compared to last year (when she was using the 2005 income tax rate table for married filing separate taxpayers).

Example #2

Joe Fiddleton, a married man who is filing his return independently of his wife, has TAXABLE INCOME of $158,000. His income falls between:

Between

But Not Over

Base Tax

+ Rate

Of the Amount Over

$94,225

$168,275

$21,085.00

33%

$94,225

Joe Fiddleton's Estimated Taxes

	= Base Tax + (Rate x Amount Over)
	= $21,085.00 + [.33 x ($158,000 - $94,225)]
	= $21,085.00 + (.33 x $63,775)
	= $21,085.00 + $21,045.75
	= $42,130.75

For 2006, Joe also experienced a lower tax bill, assuming that his taxable income remained the same. His total tax dropped over $300.00 from his 2005 tax return (when he was using the 2005 income tax rate table for married filing separate taxpayers).

These sample equations do not reflect standard deductions, mortgage deductions, or any other credits that may decrease your estimated taxable income. Use only for 2006 income taxes. The names mentioned in these samples are fictitious and not based on any individual. For illustrative and planning purposes only. For more information, or to review the official tax tables, please download Instructions for Form 1040.

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