Federal Income Tax Table

If your taxable income is less than $100,000, use the federal income Tax Table to find your tax liability. The federal income tax table can be found in the 1040 Instructions booklet.

How to use the federal income tax table?

First look down the column of tax brackets (taxable income groups) to find the bracket that includes your taxable income.

Then read across the table to the column for your tax filing status. If your tax filing status is qualifying widow(er), use the column for married filing jointly.

Your income tax is shown where the income line and tax filing status meet. Enter that number found in the federal income tax table on line 44 (Tax) of the form 1040.

A sample of the 2007 federal income tax table is shown below.