Professional Documents
Culture Documents
Apendix A
Apendix A
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2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
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[The 2015 Tax Table and 2015 Sales Tax Tables can be accessed at the IRS website
(www.irs.gov) when released.]
A-2
A-2
A-3
A-15
A-15
Unified Transfer Tax Rates (For Gifts Made and for Deaths
in 20072009)
A-16
A-16
Unified Transfer Tax Rates (For Gifts Made and for Deaths
in 20112012)
A-17
Unified Transfer Tax Rates (For Gifts Made and for Deaths
after 2012)
A-17
A-18
A-1
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APPENDIX A
A-2
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Head of householdSchedule Z
But not
over
$
9,075
9,075
36,900
36,900
89,350
of the
amount
over
If taxable
income is:
Over
$
But not
over
$ 12,950
10%
907.50 15%
9,075
12,950
49,400
$ 1,295.00 15%
12,950
5,081.25 25%
36,900
49,400
127,550
6,762.50 25%
49,400
89,350
186,350
18,193.75 28%
89,350
127,550
206,600
26,300.00 28%
127,550
186,350
405,100
45,353.75 33%
186,350
206,600
405,100
48,434.00 33%
206,600
405,100
406,750
117,541.25 35%
405,100
405,100
432,200
113,939.00 35%
405,100
406,750
118,118.75 39.6%
406,750
432,200
123,424.00 39.6%
432,200
If taxable
income is:
Over
If taxable
income is:
Over
of the
amount
over
But not
over
of the
amount
over
$ 18,150
10%
18,150
73,800
$ 1,815.00 15%
18,150
9,075
36,900
73,800
148,850
10,162.50 25%
73,800
36,900
74,425
But not
over
9,075
$
of the
amount
over
$
907.50 15%
9,075
5,081.25 25%
36,900
148,850
226,850
28,925.00 28%
148,850
74,425
113,425
14,462.50 28%
74,425
226,850
405,100
50,765.00 33%
226,850
113,425
202,550
25,382.50 33%
113,425
405,100
457,600
457,600
109,587.50 35%
405,100
202,550
228,800
127,962.50 39.6%
457,600
228,800
54,793.75 35%
202,550
63,981.25 39.6%
228,800
0
9,225
Head of householdSchedule Z
But not
over
$
9,225
37,450
of the
amount
over
$
922.50 15%
If taxable
income is:
Over
$
9,225
But not
over
$ 13,150
13,150
50,200
1,315.00 15%
0
13,150
37,450
90,750
5,156.25 25%
37,450
50,200
129,600
6,872.50 25%
50,200
90,750
189,300
18,481.25 28%
90,750
129,600
209,850
26,722.50 28%
129,600
189,300
411,500
46,075.25 33%
189,300
209,850
411,500
49,192.50 33%
209,850
411,500
413,200
119,401.25 35%
411,500
411,500
439,000
115,737.00 35%
411,500
413,200
119,996.25 39.6%
413,200
439,000
125,362.00 39.6%
439,000
If taxable
income is:
Over
If taxable
income is:
Over
of the
amount
over
But not
over
$ 18,450
10%
18,450
74,900
$ 1,845.00 15%
of the
amount
over
$
0
18,450
0
9,225
But not
over
$
9,225
37,450
922.50 15%
of the
amount
over
$
0
9,225
74,900
151,200
10,312.50 25%
74,900
37,450
75,600
5,156.25 25%
37,450
151,200
230,450
29,387.50 28%
151,200
75,600
115,225
14,693.75 28%
75,600
230,450
411,500
51,577.50 33%
230,450
115,225
205,750
25,788.75 33%
115,225
411,500
464,850
111,324.00 35%
411,500
205,750
232,425
55,662.00 35%
205,750
464,850
129,996.50 39.6%
464,850
232,425
64,998.25 39.6%
232,425
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SingleSchedule X
A-3
APPENDIX A
2014
Tax Table
CAUTION
Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they
find the $25,300-25,350 taxable income line. Next, they find
the column for married filing jointly and read down the
column. The amount shown where the taxable income line
and filing status column meet is $2,891. This is the tax
amount they should enter on Form 1040, line 44.
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
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If line 43
(taxable
income) is
At
least
If line 43
(taxable
income) is
But
less
than
Single
At
least
But
less
than
Sample Table
At
But
Least Less
Than
Single
25,200
25,250
25,300
25,350
3,330
3,338
3,345
3,353
Your tax is
Your tax is
2,876 3,330
2,884 3,338
2,891 3,345
2,899 3,353
If line 43
(taxable
income) is
25,250
25,300
25,350
25,400
At
least
But
less
than
Your tax is
0
5
15
25
50
5
15
25
50
75
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
75
100
125
150
175
100
125
150
175
200
9
11
14
16
19
9
11
14
16
19
9
11
14
16
19
9
11
14
16
19
200
225
250
275
300
225
250
275
300
325
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
325
350
375
400
425
350
375
400
425
450
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
450
475
500
525
550
475
500
525
550
575
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
575
600
625
650
675
600
625
650
675
700
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
700
725
750
775
800
725
750
775
800
825
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
825
850
875
900
925
850
875
900
925
950
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
950
975
975
1,000
96
99
96
99
96
99
96
99
3,136
3,144
3,151
3,159
1,000
2,000
1,000
1,025
1,050
1,075
1,100
1,025
1,050
1,075
1,100
1,125
101
104
106
109
111
101
104
106
109
111
101
104
106
109
111
101
104
106
109
111
2,000
2,025
2,050
2,075
2,100
2,025
2,050
2,075
2,100
2,125
201
204
206
209
211
201
204
206
209
211
201
204
206
209
211
201
204
206
209
211
1,125
1,150
1,175
1,200
1,225
1,150
1,175
1,200
1,225
1,250
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
2,125
2,150
2,175
2,200
2,225
2,150
2,175
2,200
2,225
2,250
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
1,250
1,275
1,300
1,325
1,350
1,275
1,300
1,325
1,350
1,375
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
2,250
2,275
2,300
2,325
2,350
2,275
2,300
2,325
2,350
2,375
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
1,375
1,400
1,425
1,450
1,475
1,400
1,425
1,450
1,475
1,500
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
2,375
2,400
2,425
2,450
2,475
2,400
2,425
2,450
2,475
2,500
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
1,500
1,525
1,550
1,575
1,600
1,525
1,550
1,575
1,600
1,625
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
2,500
2,525
2,550
2,575
2,600
2,525
2,550
2,575
2,600
2,625
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
1,625
1,650
1,675
1,700
1,725
1,650
1,675
1,700
1,725
1,750
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
2,625
2,650
2,675
2,700
2,725
2,650
2,675
2,700
2,725
2,750
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
1,750
1,775
1,800
1,825
1,850
1,775
1,800
1,825
1,850
1,875
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
2,750
2,775
2,800
2,825
2,850
2,775
2,800
2,825
2,850
2,875
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
1,875
1,900
1,925
1,950
1,975
1,900
1,925
1,950
1,975
2,000
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
2,875
2,900
2,925
2,950
2,975
2,900
2,925
2,950
2,975
3,000
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
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APPENDIX A
A-4
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
3,000
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If line 43
(taxable
income) is
6,000
9,000
3,000
3,050
3,100
3,150
3,200
3,050
3,100
3,150
3,200
3,250
303
308
313
318
323
303
308
313
318
323
303
308
313
318
323
303
308
313
318
323
6,000
6,050
6,100
6,150
6,200
6,050
6,100
6,150
6,200
6,250
603
608
613
618
623
603
608
613
618
623
603
608
613
618
623
603
608
613
618
623
9,000
9,050
9,100
9,150
9,200
9,050
9,100
9,150
9,200
9,250
903
908
915
923
930
903
908
913
918
923
903
908
915
923
930
903
908
913
918
923
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
938
945
953
960
968
928
933
938
943
948
938
945
953
960
968
928
933
938
943
948
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
975
983
990
998
1,005
953
958
963
968
973
975
983
990
998
1,005
953
958
963
968
973
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
1,013
1,020
1,028
1,035
1,043
978
983
988
993
998
1,013
1,020
1,028
1,035
1,043
978
983
988
993
998
4,000
7,000
10,000
4,000
4,050
4,100
4,150
4,200
4,050
4,100
4,150
4,200
4,250
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
7,000
7,050
7,100
7,150
7,200
7,050
7,100
7,150
7,200
7,250
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
10,000
10,050
10,100
10,150
10,200
10,050
10,100
10,150
10,200
10,250
1,050
1,058
1,065
1,073
1,080
1,003
1,008
1,013
1,018
1,023
1,050
1,058
1,065
1,073
1,080
1,003
1,008
1,013
1,018
1,023
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
1,088
1,095
1,103
1,110
1,118
1,028
1,033
1,038
1,043
1,048
1,088
1,095
1,103
1,110
1,118
1,028
1,033
1,038
1,043
1,048
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
1,125
1,133
1,140
1,148
1,155
1,053
1,058
1,063
1,068
1,073
1,125
1,133
1,140
1,148
1,155
1,053
1,058
1,063
1,068
1,073
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
1,163
1,170
1,178
1,185
1,193
1,078
1,083
1,088
1,093
1,098
1,163
1,170
1,178
1,185
1,193
1,078
1,083
1,088
1,093
1,098
5,000
8,000
11,000
5,000
5,050
5,100
5,150
5,200
5,050
5,100
5,150
5,200
5,250
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
8,000
8,050
8,100
8,150
8,200
8,050
8,100
8,150
8,200
8,250
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
11,000
11,050
11,100
11,150
11,200
11,050
11,100
11,150
11,200
11,250
1,200
1,208
1,215
1,223
1,230
1,103
1,108
1,113
1,118
1,123
1,200
1,208
1,215
1,223
1,230
1,103
1,108
1,113
1,118
1,123
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
1,238
1,245
1,253
1,260
1,268
1,128
1,133
1,138
1,143
1,148
1,238
1,245
1,253
1,260
1,268
1,128
1,133
1,138
1,143
1,148
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
1,275
1,283
1,290
1,298
1,305
1,153
1,158
1,163
1,168
1,173
1,275
1,283
1,290
1,298
1,305
1,153
1,158
1,163
1,168
1,173
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
1,313
1,320
1,328
1,335
1,343
1,178
1,183
1,188
1,193
1,198
1,313
1,320
1,328
1,335
1,343
1,178
1,183
1,188
1,193
1,198
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-5
APPENDIX A
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
If line 43
(taxable
income) is
Your tax is
At
least
But
less
than
Your tax is
12,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
15,000
18,000
12,000
12,050
12,100
12,150
12,200
12,050
12,100
12,150
12,200
12,250
1,350
1,358
1,365
1,373
1,380
1,203
1,208
1,213
1,218
1,223
1,350
1,358
1,365
1,373
1,380
1,203
1,208
1,213
1,218
1,223
15,000
15,050
15,100
15,150
15,200
15,050
15,100
15,150
15,200
15,250
1,800
1,808
1,815
1,823
1,830
1,503
1,508
1,513
1,518
1,523
1,800
1,808
1,815
1,823
1,830
1,606
1,614
1,621
1,629
1,636
18,000
18,050
18,100
18,150
18,200
18,050
18,100
18,150
18,200
18,250
2,250
2,258
2,265
2,273
2,280
1,803
1,808
1,813
1,819
1,826
2,250
2,258
2,265
2,273
2,280
2,056
2,064
2,071
2,079
2,086
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
1,388
1,395
1,403
1,410
1,418
1,228
1,233
1,238
1,243
1,248
1,388
1,395
1,403
1,410
1,418
1,228
1,233
1,238
1,243
1,248
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
1,838
1,845
1,853
1,860
1,868
1,528
1,533
1,538
1,543
1,548
1,838
1,845
1,853
1,860
1,868
1,644
1,651
1,659
1,666
1,674
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
2,288
2,295
2,303
2,310
2,318
1,834
1,841
1,849
1,856
1,864
2,288
2,295
2,303
2,310
2,318
2,094
2,101
2,109
2,116
2,124
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
1,425
1,433
1,440
1,448
1,455
1,253
1,258
1,263
1,268
1,273
1,425
1,433
1,440
1,448
1,455
1,253
1,258
1,263
1,268
1,273
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
1,875
1,883
1,890
1,898
1,905
1,553
1,558
1,563
1,568
1,573
1,875
1,883
1,890
1,898
1,905
1,681
1,689
1,696
1,704
1,711
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
2,325
2,333
2,340
2,348
2,355
1,871
1,879
1,886
1,894
1,901
2,325
2,333
2,340
2,348
2,355
2,131
2,139
2,146
2,154
2,161
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
1,463
1,470
1,478
1,485
1,493
1,278
1,283
1,288
1,293
1,298
1,463
1,470
1,478
1,485
1,493
1,278
1,283
1,288
1,293
1,299
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
1,913
1,920
1,928
1,935
1,943
1,578
1,583
1,588
1,593
1,598
1,913
1,920
1,928
1,935
1,943
1,719
1,726
1,734
1,741
1,749
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
2,363
2,370
2,378
2,385
2,393
1,909
1,916
1,924
1,931
1,939
2,363
2,370
2,378
2,385
2,393
2,169
2,176
2,184
2,191
2,199
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,200
13,050
13,100
13,150
13,200
13,250
1,500
1,508
1,515
1,523
1,530
1,303
1,308
1,313
1,318
1,323
1,500
1,508
1,515
1,523
1,530
1,306
1,314
1,321
1,329
1,336
16,000
16,050
16,100
16,150
16,200
16,050
16,100
16,150
16,200
16,250
1,950
1,958
1,965
1,973
1,980
1,603
1,608
1,613
1,618
1,623
1,950
1,958
1,965
1,973
1,980
1,756
1,764
1,771
1,779
1,786
19,000
19,050
19,100
19,150
19,200
19,050
19,100
19,150
19,200
19,250
2,400
2,408
2,415
2,423
2,430
1,946
1,954
1,961
1,969
1,976
2,400
2,408
2,415
2,423
2,430
2,206
2,214
2,221
2,229
2,236
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
1,538
1,545
1,553
1,560
1,568
1,328
1,333
1,338
1,343
1,348
1,538
1,545
1,553
1,560
1,568
1,344
1,351
1,359
1,366
1,374
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
1,988
1,995
2,003
2,010
2,018
1,628
1,633
1,638
1,643
1,648
1,988
1,995
2,003
2,010
2,018
1,794
1,801
1,809
1,816
1,824
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
2,438
2,445
2,453
2,460
2,468
1,984
1,991
1,999
2,006
2,014
2,438
2,445
2,453
2,460
2,468
2,244
2,251
2,259
2,266
2,274
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
1,575
1,583
1,590
1,598
1,605
1,353
1,358
1,363
1,368
1,373
1,575
1,583
1,590
1,598
1,605
1,381
1,389
1,396
1,404
1,411
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
2,025
2,033
2,040
2,048
2,055
1,653
1,658
1,663
1,668
1,673
2,025
2,033
2,040
2,048
2,055
1,831
1,839
1,846
1,854
1,861
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
2,475
2,483
2,490
2,498
2,505
2,021
2,029
2,036
2,044
2,051
2,475
2,483
2,490
2,498
2,505
2,281
2,289
2,296
2,304
2,311
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
1,613
1,620
1,628
1,635
1,643
1,378
1,383
1,388
1,393
1,398
1,613
1,620
1,628
1,635
1,643
1,419
1,426
1,434
1,441
1,449
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
2,063
2,070
2,078
2,085
2,093
1,678
1,683
1,688
1,693
1,698
2,063
2,070
2,078
2,085
2,093
1,869
1,876
1,884
1,891
1,899
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
2,513
2,520
2,528
2,535
2,543
2,059
2,066
2,074
2,081
2,089
2,513
2,520
2,528
2,535
2,543
2,319
2,326
2,334
2,341
2,349
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,200
14,050
14,100
14,150
14,200
14,250
1,650
1,658
1,665
1,673
1,680
1,403
1,408
1,413
1,418
1,423
1,650
1,658
1,665
1,673
1,680
1,456
1,464
1,471
1,479
1,486
17,000
17,050
17,100
17,150
17,200
17,050
17,100
17,150
17,200
17,250
2,100
2,108
2,115
2,123
2,130
1,703
1,708
1,713
1,718
1,723
2,100
2,108
2,115
2,123
2,130
1,906
1,914
1,921
1,929
1,936
20,000
20,050
20,100
20,150
20,200
20,050
20,100
20,150
20,200
20,250
2,550
2,558
2,565
2,573
2,580
2,096
2,104
2,111
2,119
2,126
2,550
2,558
2,565
2,573
2,580
2,356
2,364
2,371
2,379
2,386
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
1,688
1,695
1,703
1,710
1,718
1,428
1,433
1,438
1,443
1,448
1,688
1,695
1,703
1,710
1,718
1,494
1,501
1,509
1,516
1,524
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
2,138
2,145
2,153
2,160
2,168
1,728
1,733
1,738
1,743
1,748
2,138
2,145
2,153
2,160
2,168
1,944
1,951
1,959
1,966
1,974
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
2,588
2,595
2,603
2,610
2,618
2,134
2,141
2,149
2,156
2,164
2,588
2,595
2,603
2,610
2,618
2,394
2,401
2,409
2,416
2,424
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
1,725
1,733
1,740
1,748
1,755
1,453
1,458
1,463
1,468
1,473
1,725
1,733
1,740
1,748
1,755
1,531
1,539
1,546
1,554
1,561
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
2,175
2,183
2,190
2,198
2,205
1,753
1,758
1,763
1,768
1,773
2,175
2,183
2,190
2,198
2,205
1,981
1,989
1,996
2,004
2,011
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
2,625
2,633
2,640
2,648
2,655
2,171
2,179
2,186
2,194
2,201
2,625
2,633
2,640
2,648
2,655
2,431
2,439
2,446
2,454
2,461
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
1,763
1,770
1,778
1,785
1,793
1,478
1,483
1,488
1,493
1,498
1,763
1,770
1,778
1,785
1,793
1,569
1,576
1,584
1,591
1,599
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
2,213
2,220
2,228
2,235
2,243
1,778
1,783
1,788
1,793
1,798
2,213
2,220
2,228
2,235
2,243
2,019
2,026
2,034
2,041
2,049
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
2,663
2,670
2,678
2,685
2,693
2,209
2,216
2,224
2,231
2,239
2,663
2,670
2,678
2,685
2,693
2,469
2,476
2,484
2,491
2,499
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-6
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
21,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
If line 43
(taxable
income) is
24,000
27,000
21,000
21,050
21,100
21,150
21,200
21,050
21,100
21,150
21,200
21,250
2,700
2,708
2,715
2,723
2,730
2,246
2,254
2,261
2,269
2,276
2,700
2,708
2,715
2,723
2,730
2,506
2,514
2,521
2,529
2,536
24,000
24,050
24,100
24,150
24,200
24,050
24,100
24,150
24,200
24,250
3,150
3,158
3,165
3,173
3,180
2,696
2,704
2,711
2,719
2,726
3,150
3,158
3,165
3,173
3,180
2,956
2,964
2,971
2,979
2,986
27,000
27,050
27,100
27,150
27,200
27,050
27,100
27,150
27,200
27,250
3,600
3,608
3,615
3,623
3,630
3,146
3,154
3,161
3,169
3,176
3,600
3,608
3,615
3,623
3,630
3,406
3,414
3,421
3,429
3,436
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
2,738
2,745
2,753
2,760
2,768
2,284
2,291
2,299
2,306
2,314
2,738
2,745
2,753
2,760
2,768
2,544
2,551
2,559
2,566
2,574
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
3,188
3,195
3,203
3,210
3,218
2,734
2,741
2,749
2,756
2,764
3,188
3,195
3,203
3,210
3,218
2,994
3,001
3,009
3,016
3,024
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
3,638
3,645
3,653
3,660
3,668
3,184
3,191
3,199
3,206
3,214
3,638
3,645
3,653
3,660
3,668
3,444
3,451
3,459
3,466
3,474
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
2,775
2,783
2,790
2,798
2,805
2,321
2,329
2,336
2,344
2,351
2,775
2,783
2,790
2,798
2,805
2,581
2,589
2,596
2,604
2,611
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
3,225
3,233
3,240
3,248
3,255
2,771
2,779
2,786
2,794
2,801
3,225
3,233
3,240
3,248
3,255
3,031
3,039
3,046
3,054
3,061
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
3,675
3,683
3,690
3,698
3,705
3,221
3,229
3,236
3,244
3,251
3,675
3,683
3,690
3,698
3,705
3,481
3,489
3,496
3,504
3,511
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
2,813
2,820
2,828
2,835
2,843
2,359
2,366
2,374
2,381
2,389
2,813
2,820
2,828
2,835
2,843
2,619
2,626
2,634
2,641
2,649
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
3,263
3,270
3,278
3,285
3,293
2,809
2,816
2,824
2,831
2,839
3,263
3,270
3,278
3,285
3,293
3,069
3,076
3,084
3,091
3,099
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
3,713
3,720
3,728
3,735
3,743
3,259
3,266
3,274
3,281
3,289
3,713
3,720
3,728
3,735
3,743
3,519
3,526
3,534
3,541
3,549
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,200
22,050
22,100
22,150
22,200
22,250
2,850
2,858
2,865
2,873
2,880
2,396
2,404
2,411
2,419
2,426
2,850
2,858
2,865
2,873
2,880
2,656
2,664
2,671
2,679
2,686
25,000
25,050
25,100
25,150
25,200
25,050
25,100
25,150
25,200
25,250
3,300
3,308
3,315
3,323
3,330
2,846
2,854
2,861
2,869
2,876
3,300
3,308
3,315
3,323
3,330
3,106
3,114
3,121
3,129
3,136
28,000
28,050
28,100
28,150
28,200
28,050
28,100
28,150
28,200
28,250
3,750
3,758
3,765
3,773
3,780
3,296
3,304
3,311
3,319
3,326
3,750
3,758
3,765
3,773
3,780
3,556
3,564
3,571
3,579
3,586
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
2,888
2,895
2,903
2,910
2,918
2,434
2,441
2,449
2,456
2,464
2,888
2,895
2,903
2,910
2,918
2,694
2,701
2,709
2,716
2,724
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
3,338
3,345
3,353
3,360
3,368
2,884
2,891
2,899
2,906
2,914
3,338
3,345
3,353
3,360
3,368
3,144
3,151
3,159
3,166
3,174
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
3,788
3,795
3,803
3,810
3,818
3,334
3,341
3,349
3,356
3,364
3,788
3,795
3,803
3,810
3,818
3,594
3,601
3,609
3,616
3,624
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
2,925
2,933
2,940
2,948
2,955
2,471
2,479
2,486
2,494
2,501
2,925
2,933
2,940
2,948
2,955
2,731
2,739
2,746
2,754
2,761
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
3,375
3,383
3,390
3,398
3,405
2,921
2,929
2,936
2,944
2,951
3,375
3,383
3,390
3,398
3,405
3,181
3,189
3,196
3,204
3,211
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
3,825
3,833
3,840
3,848
3,855
3,371
3,379
3,386
3,394
3,401
3,825
3,833
3,840
3,848
3,855
3,631
3,639
3,646
3,654
3,661
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
2,963
2,970
2,978
2,985
2,993
2,509
2,516
2,524
2,531
2,539
2,963
2,970
2,978
2,985
2,993
2,769
2,776
2,784
2,791
2,799
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
3,413
3,420
3,428
3,435
3,443
2,959
2,966
2,974
2,981
2,989
3,413
3,420
3,428
3,435
3,443
3,219
3,226
3,234
3,241
3,249
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
3,863
3,870
3,878
3,885
3,893
3,409
3,416
3,424
3,431
3,439
3,863
3,870
3,878
3,885
3,893
3,669
3,676
3,684
3,691
3,699
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,200
23,050
23,100
23,150
23,200
23,250
3,000
3,008
3,015
3,023
3,030
2,546
2,554
2,561
2,569
2,576
3,000
3,008
3,015
3,023
3,030
2,806
2,814
2,821
2,829
2,836
26,000
26,050
26,100
26,150
26,200
26,050
26,100
26,150
26,200
26,250
3,450
3,458
3,465
3,473
3,480
2,996
3,004
3,011
3,019
3,026
3,450
3,458
3,465
3,473
3,480
3,256
3,264
3,271
3,279
3,286
29,000
29,050
29,100
29,150
29,200
29,050
29,100
29,150
29,200
29,250
3,900
3,908
3,915
3,923
3,930
3,446
3,454
3,461
3,469
3,476
3,900
3,908
3,915
3,923
3,930
3,706
3,714
3,721
3,729
3,736
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
3,038
3,045
3,053
3,060
3,068
2,584
2,591
2,599
2,606
2,614
3,038
3,045
3,053
3,060
3,068
2,844
2,851
2,859
2,866
2,874
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
3,488
3,495
3,503
3,510
3,518
3,034
3,041
3,049
3,056
3,064
3,488
3,495
3,503
3,510
3,518
3,294
3,301
3,309
3,316
3,324
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
3,938
3,945
3,953
3,960
3,968
3,484
3,491
3,499
3,506
3,514
3,938
3,945
3,953
3,960
3,968
3,744
3,751
3,759
3,766
3,774
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
3,075
3,083
3,090
3,098
3,105
2,621
2,629
2,636
2,644
2,651
3,075
3,083
3,090
3,098
3,105
2,881
2,889
2,896
2,904
2,911
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
3,525
3,533
3,540
3,548
3,555
3,071
3,079
3,086
3,094
3,101
3,525
3,533
3,540
3,548
3,555
3,331
3,339
3,346
3,354
3,361
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
3,975
3,983
3,990
3,998
4,005
3,521
3,529
3,536
3,544
3,551
3,975
3,983
3,990
3,998
4,005
3,781
3,789
3,796
3,804
3,811
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
3,113
3,120
3,128
3,135
3,143
2,659
2,666
2,674
2,681
2,689
3,113
3,120
3,128
3,135
3,143
2,919
2,926
2,934
2,941
2,949
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
3,563
3,570
3,578
3,585
3,593
3,109
3,116
3,124
3,131
3,139
3,563
3,570
3,578
3,585
3,593
3,369
3,376
3,384
3,391
3,399
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
4,013
4,020
4,028
4,035
4,043
3,559
3,566
3,574
3,581
3,589
4,013
4,020
4,028
4,035
4,043
3,819
3,826
3,834
3,841
3,849
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-7
APPENDIX A
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
If line 43
(taxable
income) is
Your tax is
At
least
But
less
than
Your tax is
30,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
33,000
36,000
30,000
30,050
30,100
30,150
30,200
30,050
30,100
30,150
30,200
30,250
4,050
4,058
4,065
4,073
4,080
3,596
3,604
3,611
3,619
3,626
4,050
4,058
4,065
4,073
4,080
3,856
3,864
3,871
3,879
3,886
33,000
33,050
33,100
33,150
33,200
33,050
33,100
33,150
33,200
33,250
4,500
4,508
4,515
4,523
4,530
4,046
4,054
4,061
4,069
4,076
4,500
4,508
4,515
4,523
4,530
4,306
4,314
4,321
4,329
4,336
36,000
36,050
36,100
36,150
36,200
36,050
36,100
36,150
36,200
36,250
4,950
4,958
4,965
4,973
4,980
4,496
4,504
4,511
4,519
4,526
4,950
4,958
4,965
4,973
4,980
4,756
4,764
4,771
4,779
4,786
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
4,088
4,095
4,103
4,110
4,118
3,634
3,641
3,649
3,656
3,664
4,088
4,095
4,103
4,110
4,118
3,894
3,901
3,909
3,916
3,924
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
4,538
4,545
4,553
4,560
4,568
4,084
4,091
4,099
4,106
4,114
4,538
4,545
4,553
4,560
4,568
4,344
4,351
4,359
4,366
4,374
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
4,988
4,995
5,003
5,010
5,018
4,534
4,541
4,549
4,556
4,564
4,988
4,995
5,003
5,010
5,018
4,794
4,801
4,809
4,816
4,824
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
4,125
4,133
4,140
4,148
4,155
3,671
3,679
3,686
3,694
3,701
4,125
4,133
4,140
4,148
4,155
3,931
3,939
3,946
3,954
3,961
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
4,575
4,583
4,590
4,598
4,605
4,121
4,129
4,136
4,144
4,151
4,575
4,583
4,590
4,598
4,605
4,381
4,389
4,396
4,404
4,411
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
5,025
5,033
5,040
5,048
5,055
4,571
4,579
4,586
4,594
4,601
5,025
5,033
5,040
5,048
5,055
4,831
4,839
4,846
4,854
4,861
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
4,163
4,170
4,178
4,185
4,193
3,709
3,716
3,724
3,731
3,739
4,163
4,170
4,178
4,185
4,193
3,969
3,976
3,984
3,991
3,999
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
4,613
4,620
4,628
4,635
4,643
4,159
4,166
4,174
4,181
4,189
4,613
4,620
4,628
4,635
4,643
4,419
4,426
4,434
4,441
4,449
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
5,063
5,070
5,078
5,088
5,100
4,609
4,616
4,624
4,631
4,639
5,063
5,070
5,078
5,088
5,100
4,869
4,876
4,884
4,891
4,899
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,200
31,050
31,100
31,150
31,200
31,250
4,200
4,208
4,215
4,223
4,230
3,746
3,754
3,761
3,769
3,776
4,200
4,208
4,215
4,223
4,230
4,006
4,014
4,021
4,029
4,036
34,000
34,050
34,100
34,150
34,200
34,050
34,100
34,150
34,200
34,250
4,650
4,658
4,665
4,673
4,680
4,196
4,204
4,211
4,219
4,226
4,650
4,658
4,665
4,673
4,680
4,456
4,464
4,471
4,479
4,486
37,000
37,050
37,100
37,150
37,200
37,050
37,100
37,150
37,200
37,250
5,113
5,125
5,138
5,150
5,163
4,646
4,654
4,661
4,669
4,676
5,113
5,125
5,138
5,150
5,163
4,906
4,914
4,921
4,929
4,936
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
4,238
4,245
4,253
4,260
4,268
3,784
3,791
3,799
3,806
3,814
4,238
4,245
4,253
4,260
4,268
4,044
4,051
4,059
4,066
4,074
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
4,688
4,695
4,703
4,710
4,718
4,234
4,241
4,249
4,256
4,264
4,688
4,695
4,703
4,710
4,718
4,494
4,501
4,509
4,516
4,524
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
5,175
5,188
5,200
5,213
5,225
4,684
4,691
4,699
4,706
4,714
5,175
5,188
5,200
5,213
5,225
4,944
4,951
4,959
4,966
4,974
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
4,275
4,283
4,290
4,298
4,305
3,821
3,829
3,836
3,844
3,851
4,275
4,283
4,290
4,298
4,305
4,081
4,089
4,096
4,104
4,111
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
4,725
4,733
4,740
4,748
4,755
4,271
4,279
4,286
4,294
4,301
4,725
4,733
4,740
4,748
4,755
4,531
4,539
4,546
4,554
4,561
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
5,238
5,250
5,263
5,275
5,288
4,721
4,729
4,736
4,744
4,751
5,238
5,250
5,263
5,275
5,288
4,981
4,989
4,996
5,004
5,011
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
4,313
4,320
4,328
4,335
4,343
3,859
3,866
3,874
3,881
3,889
4,313
4,320
4,328
4,335
4,343
4,119
4,126
4,134
4,141
4,149
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
4,763
4,770
4,778
4,785
4,793
4,309
4,316
4,324
4,331
4,339
4,763
4,770
4,778
4,785
4,793
4,569
4,576
4,584
4,591
4,599
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
5,300
5,313
5,325
5,338
5,350
4,759
4,766
4,774
4,781
4,789
5,300
5,313
5,325
5,338
5,350
5,019
5,026
5,034
5,041
5,049
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,200
32,050
32,100
32,150
32,200
32,250
4,350
4,358
4,365
4,373
4,380
3,896
3,904
3,911
3,919
3,926
4,350
4,358
4,365
4,373
4,380
4,156
4,164
4,171
4,179
4,186
35,000
35,050
35,100
35,150
35,200
35,050
35,100
35,150
35,200
35,250
4,800
4,808
4,815
4,823
4,830
4,346
4,354
4,361
4,369
4,376
4,800
4,808
4,815
4,823
4,830
4,606
4,614
4,621
4,629
4,636
38,000
38,050
38,100
38,150
38,200
38,050
38,100
38,150
38,200
38,250
5,363
5,375
5,388
5,400
5,413
4,796
4,804
4,811
4,819
4,826
5,363
5,375
5,388
5,400
5,413
5,056
5,064
5,071
5,079
5,086
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
4,388
4,395
4,403
4,410
4,418
3,934
3,941
3,949
3,956
3,964
4,388
4,395
4,403
4,410
4,418
4,194
4,201
4,209
4,216
4,224
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
4,838
4,845
4,853
4,860
4,868
4,384
4,391
4,399
4,406
4,414
4,838
4,845
4,853
4,860
4,868
4,644
4,651
4,659
4,666
4,674
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
5,425
5,438
5,450
5,463
5,475
4,834
4,841
4,849
4,856
4,864
5,425
5,438
5,450
5,463
5,475
5,094
5,101
5,109
5,116
5,124
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
4,425
4,433
4,440
4,448
4,455
3,971
3,979
3,986
3,994
4,001
4,425
4,433
4,440
4,448
4,455
4,231
4,239
4,246
4,254
4,261
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
4,875
4,883
4,890
4,898
4,905
4,421
4,429
4,436
4,444
4,451
4,875
4,883
4,890
4,898
4,905
4,681
4,689
4,696
4,704
4,711
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
5,488
5,500
5,513
5,525
5,538
4,871
4,879
4,886
4,894
4,901
5,488
5,500
5,513
5,525
5,538
5,131
5,139
5,146
5,154
5,161
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
4,463
4,470
4,478
4,485
4,493
4,009
4,016
4,024
4,031
4,039
4,463
4,470
4,478
4,485
4,493
4,269
4,276
4,284
4,291
4,299
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
4,913
4,920
4,928
4,935
4,943
4,459
4,466
4,474
4,481
4,489
4,913
4,920
4,928
4,935
4,943
4,719
4,726
4,734
4,741
4,749
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
5,550
5,563
5,575
5,588
5,600
4,909
4,916
4,924
4,931
4,939
5,550
5,563
5,575
5,588
5,600
5,169
5,176
5,184
5,191
5,199
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-8
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
39,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
If line 43
(taxable
income) is
42,000
45,000
39,000
39,050
39,100
39,150
39,200
39,050
39,100
39,150
39,200
39,250
5,613
5,625
5,638
5,650
5,663
4,946
4,954
4,961
4,969
4,976
5,613
5,625
5,638
5,650
5,663
5,206
5,214
5,221
5,229
5,236
42,000
42,050
42,100
42,150
42,200
42,050
42,100
42,150
42,200
42,250
6,363
6,375
6,388
6,400
6,413
5,396
5,404
5,411
5,419
5,426
6,363
6,375
6,388
6,400
6,413
5,656
5,664
5,671
5,679
5,686
45,000
45,050
45,100
45,150
45,200
45,050
45,100
45,150
45,200
45,250
7,113
7,125
7,138
7,150
7,163
5,846
5,854
5,861
5,869
5,876
7,113
7,125
7,138
7,150
7,163
6,106
6,114
6,121
6,129
6,136
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
5,675
5,688
5,700
5,713
5,725
4,984
4,991
4,999
5,006
5,014
5,675
5,688
5,700
5,713
5,725
5,244
5,251
5,259
5,266
5,274
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
6,425
6,438
6,450
6,463
6,475
5,434
5,441
5,449
5,456
5,464
6,425
6,438
6,450
6,463
6,475
5,694
5,701
5,709
5,716
5,724
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
7,175
7,188
7,200
7,213
7,225
5,884
5,891
5,899
5,906
5,914
7,175
7,188
7,200
7,213
7,225
6,144
6,151
6,159
6,166
6,174
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
5,738
5,750
5,763
5,775
5,788
5,021
5,029
5,036
5,044
5,051
5,738
5,750
5,763
5,775
5,788
5,281
5,289
5,296
5,304
5,311
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
6,488
6,500
6,513
6,525
6,538
5,471
5,479
5,486
5,494
5,501
6,488
6,500
6,513
6,525
6,538
5,731
5,739
5,746
5,754
5,761
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
7,238
7,250
7,263
7,275
7,288
5,921
5,929
5,936
5,944
5,951
7,238
7,250
7,263
7,275
7,288
6,181
6,189
6,196
6,204
6,211
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
5,800
5,813
5,825
5,838
5,850
5,059
5,066
5,074
5,081
5,089
5,800
5,813
5,825
5,838
5,850
5,319
5,326
5,334
5,341
5,349
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
6,550
6,563
6,575
6,588
6,600
5,509
5,516
5,524
5,531
5,539
6,550
6,563
6,575
6,588
6,600
5,769
5,776
5,784
5,791
5,799
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
7,300
7,313
7,325
7,338
7,350
5,959
5,966
5,974
5,981
5,989
7,300
7,313
7,325
7,338
7,350
6,219
6,226
6,234
6,241
6,249
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,200
40,050
40,100
40,150
40,200
40,250
5,863
5,875
5,888
5,900
5,913
5,096
5,104
5,111
5,119
5,126
5,863
5,875
5,888
5,900
5,913
5,356
5,364
5,371
5,379
5,386
43,000
43,050
43,100
43,150
43,200
43,050
43,100
43,150
43,200
43,250
6,613
6,625
6,638
6,650
6,663
5,546
5,554
5,561
5,569
5,576
6,613
6,625
6,638
6,650
6,663
5,806
5,814
5,821
5,829
5,836
46,000
46,050
46,100
46,150
46,200
46,050
46,100
46,150
46,200
46,250
7,363
7,375
7,388
7,400
7,413
5,996
6,004
6,011
6,019
6,026
7,363
7,375
7,388
7,400
7,413
6,256
6,264
6,271
6,279
6,286
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
5,925
5,938
5,950
5,963
5,975
5,134
5,141
5,149
5,156
5,164
5,925
5,938
5,950
5,963
5,975
5,394
5,401
5,409
5,416
5,424
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
6,675
6,688
6,700
6,713
6,725
5,584
5,591
5,599
5,606
5,614
6,675
6,688
6,700
6,713
6,725
5,844
5,851
5,859
5,866
5,874
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
7,425
7,438
7,450
7,463
7,475
6,034
6,041
6,049
6,056
6,064
7,425
7,438
7,450
7,463
7,475
6,294
6,301
6,309
6,316
6,324
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
5,988
6,000
6,013
6,025
6,038
5,171
5,179
5,186
5,194
5,201
5,988
6,000
6,013
6,025
6,038
5,431
5,439
5,446
5,454
5,461
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
6,738
6,750
6,763
6,775
6,788
5,621
5,629
5,636
5,644
5,651
6,738
6,750
6,763
6,775
6,788
5,881
5,889
5,896
5,904
5,911
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
7,488
7,500
7,513
7,525
7,538
6,071
6,079
6,086
6,094
6,101
7,488
7,500
7,513
7,525
7,538
6,331
6,339
6,346
6,354
6,361
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
6,050
6,063
6,075
6,088
6,100
5,209
5,216
5,224
5,231
5,239
6,050
6,063
6,075
6,088
6,100
5,469
5,476
5,484
5,491
5,499
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
6,800
6,813
6,825
6,838
6,850
5,659
5,666
5,674
5,681
5,689
6,800
6,813
6,825
6,838
6,850
5,919
5,926
5,934
5,941
5,949
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
7,550
7,563
7,575
7,588
7,600
6,109
6,116
6,124
6,131
6,139
7,550
7,563
7,575
7,588
7,600
6,369
6,376
6,384
6,391
6,399
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,200
41,050
41,100
41,150
41,200
41,250
6,113
6,125
6,138
6,150
6,163
5,246
5,254
5,261
5,269
5,276
6,113
6,125
6,138
6,150
6,163
5,506
5,514
5,521
5,529
5,536
44,000
44,050
44,100
44,150
44,200
44,050
44,100
44,150
44,200
44,250
6,863
6,875
6,888
6,900
6,913
5,696
5,704
5,711
5,719
5,726
6,863
6,875
6,888
6,900
6,913
5,956
5,964
5,971
5,979
5,986
47,000
47,050
47,100
47,150
47,200
47,050
47,100
47,150
47,200
47,250
7,613
7,625
7,638
7,650
7,663
6,146
6,154
6,161
6,169
6,176
7,613
7,625
7,638
7,650
7,663
6,406
6,414
6,421
6,429
6,436
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
6,175
6,188
6,200
6,213
6,225
5,284
5,291
5,299
5,306
5,314
6,175
6,188
6,200
6,213
6,225
5,544
5,551
5,559
5,566
5,574
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
6,925
6,938
6,950
6,963
6,975
5,734
5,741
5,749
5,756
5,764
6,925
6,938
6,950
6,963
6,975
5,994
6,001
6,009
6,016
6,024
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
7,675
7,688
7,700
7,713
7,725
6,184
6,191
6,199
6,206
6,214
7,675
7,688
7,700
7,713
7,725
6,444
6,451
6,459
6,466
6,474
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
6,238
6,250
6,263
6,275
6,288
5,321
5,329
5,336
5,344
5,351
6,238
6,250
6,263
6,275
6,288
5,581
5,589
5,596
5,604
5,611
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
6,988
7,000
7,013
7,025
7,038
5,771
5,779
5,786
5,794
5,801
6,988
7,000
7,013
7,025
7,038
6,031
6,039
6,046
6,054
6,061
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
7,738
7,750
7,763
7,775
7,788
6,221
6,229
6,236
6,244
6,251
7,738
7,750
7,763
7,775
7,788
6,481
6,489
6,496
6,504
6,511
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
6,300
6,313
6,325
6,338
6,350
5,359
5,366
5,374
5,381
5,389
6,300
6,313
6,325
6,338
6,350
5,619
5,626
5,634
5,641
5,649
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
7,050
7,063
7,075
7,088
7,100
5,809
5,816
5,824
5,831
5,839
7,050
7,063
7,075
7,088
7,100
6,069
6,076
6,084
6,091
6,099
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
7,800
7,813
7,825
7,838
7,850
6,259
6,266
6,274
6,281
6,289
7,800
7,813
7,825
7,838
7,850
6,519
6,526
6,534
6,541
6,549
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-9
APPENDIX A
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
If line 43
(taxable
income) is
Your tax is
At
least
But
less
than
Your tax is
48,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
51,000
54,000
48,000
48,050
48,100
48,150
48,200
48,050
48,100
48,150
48,200
48,250
7,863
7,875
7,888
7,900
7,913
6,296
6,304
6,311
6,319
6,326
7,863
7,875
7,888
7,900
7,913
6,556
6,564
6,571
6,579
6,586
51,000
51,050
51,100
51,150
51,200
51,050
51,100
51,150
51,200
51,250
8,613
8,625
8,638
8,650
8,663
6,746
6,754
6,761
6,769
6,776
8,613
8,625
8,638
8,650
8,663
7,169
7,181
7,194
7,206
7,219
54,000
54,050
54,100
54,150
54,200
54,050
54,100
54,150
54,200
54,250
9,363
9,375
9,388
9,400
9,413
7,196
7,204
7,211
7,219
7,226
9,363
9,375
9,388
9,400
9,413
7,919
7,931
7,944
7,956
7,969
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
7,925
7,938
7,950
7,963
7,975
6,334
6,341
6,349
6,356
6,364
7,925
7,938
7,950
7,963
7,975
6,594
6,601
6,609
6,616
6,624
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
8,675
8,688
8,700
8,713
8,725
6,784
6,791
6,799
6,806
6,814
8,675
8,688
8,700
8,713
8,725
7,231
7,244
7,256
7,269
7,281
54,250
54,300
54,350
54,400
54,450
54,300
54,350
54,400
54,450
54,500
9,425
9,438
9,450
9,463
9,475
7,234
7,241
7,249
7,256
7,264
9,425
9,438
9,450
9,463
9,475
7,981
7,994
8,006
8,019
8,031
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
7,988
8,000
8,013
8,025
8,038
6,371
6,379
6,386
6,394
6,401
7,988
8,000
8,013
8,025
8,038
6,631
6,639
6,646
6,654
6,661
51,500
51,550
51,600
51,650
51,700
51,550
51,600
51,650
51,700
51,750
8,738
8,750
8,763
8,775
8,788
6,821
6,829
6,836
6,844
6,851
8,738
8,750
8,763
8,775
8,788
7,294
7,306
7,319
7,331
7,344
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
9,488
9,500
9,513
9,525
9,538
7,271
7,279
7,286
7,294
7,301
9,488
9,500
9,513
9,525
9,538
8,044
8,056
8,069
8,081
8,094
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
8,050
8,063
8,075
8,088
8,100
6,409
6,416
6,424
6,431
6,439
8,050
8,063
8,075
8,088
8,100
6,669
6,676
6,684
6,691
6,699
51,750
51,800
51,850
51,900
51,950
51,800
51,850
51,900
51,950
52,000
8,800
8,813
8,825
8,838
8,850
6,859
6,866
6,874
6,881
6,889
8,800
8,813
8,825
8,838
8,850
7,356
7,369
7,381
7,394
7,406
54,750
54,800
54,850
54,900
54,950
54,800
54,850
54,900
54,950
55,000
9,550
9,563
9,575
9,588
9,600
7,309
7,316
7,324
7,331
7,339
9,550
9,563
9,575
9,588
9,600
8,106
8,119
8,131
8,144
8,156
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,200
49,050
49,100
49,150
49,200
49,250
8,113
8,125
8,138
8,150
8,163
6,446
6,454
6,461
6,469
6,476
8,113
8,125
8,138
8,150
8,163
6,706
6,714
6,721
6,729
6,736
52,000
52,050
52,100
52,150
52,200
52,050
52,100
52,150
52,200
52,250
8,863
8,875
8,888
8,900
8,913
6,896
6,904
6,911
6,919
6,926
8,863
8,875
8,888
8,900
8,913
7,419
7,431
7,444
7,456
7,469
55,000
55,050
55,100
55,150
55,200
55,050
55,100
55,150
55,200
55,250
9,613
9,625
9,638
9,650
9,663
7,346
7,354
7,361
7,369
7,376
9,613
9,625
9,638
9,650
9,663
8,169
8,181
8,194
8,206
8,219
49,250
49,300
49,350
49,400
49,450
49,300
49,350
49,400
49,450
49,500
8,175
8,188
8,200
8,213
8,225
6,484
6,491
6,499
6,506
6,514
8,175
8,188
8,200
8,213
8,225
6,744
6,751
6,759
6,769
6,781
52,250
52,300
52,350
52,400
52,450
52,300
52,350
52,400
52,450
52,500
8,925
8,938
8,950
8,963
8,975
6,934
6,941
6,949
6,956
6,964
8,925
8,938
8,950
8,963
8,975
7,481
7,494
7,506
7,519
7,531
55,250
55,300
55,350
55,400
55,450
55,300
55,350
55,400
55,450
55,500
9,675
9,688
9,700
9,713
9,725
7,384
7,391
7,399
7,406
7,414
9,675
9,688
9,700
9,713
9,725
8,231
8,244
8,256
8,269
8,281
49,500
49,550
49,600
49,650
49,700
49,550
49,600
49,650
49,700
49,750
8,238
8,250
8,263
8,275
8,288
6,521
6,529
6,536
6,544
6,551
8,238
8,250
8,263
8,275
8,288
6,794
6,806
6,819
6,831
6,844
52,500
52,550
52,600
52,650
52,700
52,550
52,600
52,650
52,700
52,750
8,988
9,000
9,013
9,025
9,038
6,971
6,979
6,986
6,994
7,001
8,988
9,000
9,013
9,025
9,038
7,544
7,556
7,569
7,581
7,594
55,500
55,550
55,600
55,650
55,700
55,550
55,600
55,650
55,700
55,750
9,738
9,750
9,763
9,775
9,788
7,421
7,429
7,436
7,444
7,451
9,738
9,750
9,763
9,775
9,788
8,294
8,306
8,319
8,331
8,344
49,750
49,800
49,850
49,900
49,950
49,800
49,850
49,900
49,950
50,000
8,300
8,313
8,325
8,338
8,350
6,559
6,566
6,574
6,581
6,589
8,300
8,313
8,325
8,338
8,350
6,856
6,869
6,881
6,894
6,906
52,750
52,800
52,850
52,900
52,950
52,800
52,850
52,900
52,950
53,000
9,050
9,063
9,075
9,088
9,100
7,009
7,016
7,024
7,031
7,039
9,050
9,063
9,075
9,088
9,100
7,606
7,619
7,631
7,644
7,656
55,750
55,800
55,850
55,900
55,950
55,800
55,850
55,900
55,950
56,000
9,800
9,813
9,825
9,838
9,850
7,459
7,466
7,474
7,481
7,489
9,800
9,813
9,825
9,838
9,850
8,356
8,369
8,381
8,394
8,406
50,000
53,000
56,000
50,000
50,050
50,100
50,150
50,200
50,050
50,100
50,150
50,200
50,250
8,363
8,375
8,388
8,400
8,413
6,596
6,604
6,611
6,619
6,626
8,363
8,375
8,388
8,400
8,413
6,919
6,931
6,944
6,956
6,969
53,000
53,050
53,100
53,150
53,200
53,050
53,100
53,150
53,200
53,250
9,113
9,125
9,138
9,150
9,163
7,046
7,054
7,061
7,069
7,076
9,113
9,125
9,138
9,150
9,163
7,669
7,681
7,694
7,706
7,719
56,000
56,050
56,100
56,150
56,200
56,050
56,100
56,150
56,200
56,250
9,863
9,875
9,888
9,900
9,913
7,496
7,504
7,511
7,519
7,526
9,863
9,875
9,888
9,900
9,913
8,419
8,431
8,444
8,456
8,469
50,250
50,300
50,350
50,400
50,450
50,300
50,350
50,400
50,450
50,500
8,425
8,438
8,450
8,463
8,475
6,634
6,641
6,649
6,656
6,664
8,425
8,438
8,450
8,463
8,475
6,981
6,994
7,006
7,019
7,031
53,250
53,300
53,350
53,400
53,450
53,300
53,350
53,400
53,450
53,500
9,175
9,188
9,200
9,213
9,225
7,084
7,091
7,099
7,106
7,114
9,175
9,188
9,200
9,213
9,225
7,731
7,744
7,756
7,769
7,781
56,250
56,300
56,350
56,400
56,450
56,300
56,350
56,400
56,450
56,500
9,925
9,938
9,950
9,963
9,975
7,534
7,541
7,549
7,556
7,564
9,925
9,938
9,950
9,963
9,975
8,481
8,494
8,506
8,519
8,531
50,500
50,550
50,600
50,650
50,700
50,550
50,600
50,650
50,700
50,750
8,488
8,500
8,513
8,525
8,538
6,671
6,679
6,686
6,694
6,701
8,488
8,500
8,513
8,525
8,538
7,044
7,056
7,069
7,081
7,094
53,500
53,550
53,600
53,650
53,700
53,550
53,600
53,650
53,700
53,750
9,238
9,250
9,263
9,275
9,288
7,121
7,129
7,136
7,144
7,151
9,238
9,250
9,263
9,275
9,288
7,794
7,806
7,819
7,831
7,844
56,500
56,550
56,600
56,650
56,700
56,550
56,600
56,650
56,700
56,750
9,988
10,000
10,013
10,025
10,038
7,571
7,579
7,586
7,594
7,601
9,988
10,000
10,013
10,025
10,038
8,544
8,556
8,569
8,581
8,594
50,750
50,800
50,850
50,900
50,950
50,800
50,850
50,900
50,950
51,000
8,550
8,563
8,575
8,588
8,600
6,709
6,716
6,724
6,731
6,739
8,550
8,563
8,575
8,588
8,600
7,106
7,119
7,131
7,144
7,156
53,750
53,800
53,850
53,900
53,950
53,800
53,850
53,900
53,950
54,000
9,300
9,313
9,325
9,338
9,350
7,159
7,166
7,174
7,181
7,189
9,300
9,313
9,325
9,338
9,350
7,856
7,869
7,881
7,894
7,906
56,750
56,800
56,850
56,900
56,950
56,800
56,850
56,900
56,950
57,000
10,050
10,063
10,075
10,088
10,100
7,609
7,616
7,624
7,631
7,639
10,050
10,063
10,075
10,088
10,100
8,606
8,619
8,631
8,644
8,656
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-10
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
57,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
If line 43
(taxable
income) is
60,000
63,000
57,000
57,050
57,100
57,150
57,200
57,050
57,100
57,150
57,200
57,250
10,113
10,125
10,138
10,150
10,163
7,646
7,654
7,661
7,669
7,676
10,113
10,125
10,138
10,150
10,163
8,669
8,681
8,694
8,706
8,719
60,000
60,050
60,100
60,150
60,200
60,050
60,100
60,150
60,200
60,250
10,863
10,875
10,888
10,900
10,913
8,096
8,104
8,111
8,119
8,126
10,863
10,875
10,888
10,900
10,913
9,419
9,431
9,444
9,456
9,469
63,000
63,050
63,100
63,150
63,200
63,050
63,100
63,150
63,200
63,250
11,613
11,625
11,638
11,650
11,663
8,546
8,554
8,561
8,569
8,576
11,613
11,625
11,638
11,650
11,663
10,169
10,181
10,194
10,206
10,219
57,250
57,300
57,350
57,400
57,450
57,300
57,350
57,400
57,450
57,500
10,175
10,188
10,200
10,213
10,225
7,684
7,691
7,699
7,706
7,714
10,175
10,188
10,200
10,213
10,225
8,731
8,744
8,756
8,769
8,781
60,250
60,300
60,350
60,400
60,450
60,300
60,350
60,400
60,450
60,500
10,925
10,938
10,950
10,963
10,975
8,134
8,141
8,149
8,156
8,164
10,925
10,938
10,950
10,963
10,975
9,481
9,494
9,506
9,519
9,531
63,250
63,300
63,350
63,400
63,450
63,300
63,350
63,400
63,450
63,500
11,675
11,688
11,700
11,713
11,725
8,584
8,591
8,599
8,606
8,614
11,675
11,688
11,700
11,713
11,725
10,231
10,244
10,256
10,269
10,281
57,500
57,550
57,600
57,650
57,700
57,550
57,600
57,650
57,700
57,750
10,238
10,250
10,263
10,275
10,288
7,721
7,729
7,736
7,744
7,751
10,238
10,250
10,263
10,275
10,288
8,794
8,806
8,819
8,831
8,844
60,500
60,550
60,600
60,650
60,700
60,550
60,600
60,650
60,700
60,750
10,988
11,000
11,013
11,025
11,038
8,171
8,179
8,186
8,194
8,201
10,988
11,000
11,013
11,025
11,038
9,544
9,556
9,569
9,581
9,594
63,500
63,550
63,600
63,650
63,700
63,550
63,600
63,650
63,700
63,750
11,738
11,750
11,763
11,775
11,788
8,621
8,629
8,636
8,644
8,651
11,738
11,750
11,763
11,775
11,788
10,294
10,306
10,319
10,331
10,344
57,750
57,800
57,850
57,900
57,950
57,800
57,850
57,900
57,950
58,000
10,300
10,313
10,325
10,338
10,350
7,759
7,766
7,774
7,781
7,789
10,300
10,313
10,325
10,338
10,350
8,856
8,869
8,881
8,894
8,906
60,750
60,800
60,850
60,900
60,950
60,800
60,850
60,900
60,950
61,000
11,050
11,063
11,075
11,088
11,100
8,209
8,216
8,224
8,231
8,239
11,050
11,063
11,075
11,088
11,100
9,606
9,619
9,631
9,644
9,656
63,750
63,800
63,850
63,900
63,950
63,800
63,850
63,900
63,950
64,000
11,800
11,813
11,825
11,838
11,850
8,659
8,666
8,674
8,681
8,689
11,800
11,813
11,825
11,838
11,850
10,356
10,369
10,381
10,394
10,406
58,000
61,000
64,000
58,000
58,050
58,100
58,150
58,200
58,050
58,100
58,150
58,200
58,250
10,363
10,375
10,388
10,400
10,413
7,796
7,804
7,811
7,819
7,826
10,363
10,375
10,388
10,400
10,413
8,919
8,931
8,944
8,956
8,969
61,000
61,050
61,100
61,150
61,200
61,050
61,100
61,150
61,200
61,250
11,113
11,125
11,138
11,150
11,163
8,246
8,254
8,261
8,269
8,276
11,113
11,125
11,138
11,150
11,163
9,669
9,681
9,694
9,706
9,719
64,000
64,050
64,100
64,150
64,200
64,050
64,100
64,150
64,200
64,250
11,863
11,875
11,888
11,900
11,913
8,696
8,704
8,711
8,719
8,726
11,863
11,875
11,888
11,900
11,913
10,419
10,431
10,444
10,456
10,469
58,250
58,300
58,350
58,400
58,450
58,300
58,350
58,400
58,450
58,500
10,425
10,438
10,450
10,463
10,475
7,834
7,841
7,849
7,856
7,864
10,425
10,438
10,450
10,463
10,475
8,981
8,994
9,006
9,019
9,031
61,250
61,300
61,350
61,400
61,450
61,300
61,350
61,400
61,450
61,500
11,175
11,188
11,200
11,213
11,225
8,284
8,291
8,299
8,306
8,314
11,175
11,188
11,200
11,213
11,225
9,731
9,744
9,756
9,769
9,781
64,250
64,300
64,350
64,400
64,450
64,300
64,350
64,400
64,450
64,500
11,925
11,938
11,950
11,963
11,975
8,734
8,741
8,749
8,756
8,764
11,925
11,938
11,950
11,963
11,975
10,481
10,494
10,506
10,519
10,531
58,500
58,550
58,600
58,650
58,700
58,550
58,600
58,650
58,700
58,750
10,488
10,500
10,513
10,525
10,538
7,871
7,879
7,886
7,894
7,901
10,488
10,500
10,513
10,525
10,538
9,044
9,056
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9,081
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61,500
61,550
61,600
61,650
61,700
61,550
61,600
61,650
61,700
61,750
11,238
11,250
11,263
11,275
11,288
8,321
8,329
8,336
8,344
8,351
11,238
11,250
11,263
11,275
11,288
9,794
9,806
9,819
9,831
9,844
64,500
64,550
64,600
64,650
64,700
64,550
64,600
64,650
64,700
64,750
11,988
12,000
12,013
12,025
12,038
8,771
8,779
8,786
8,794
8,801
11,988
12,000
12,013
12,025
12,038
10,544
10,556
10,569
10,581
10,594
58,750
58,800
58,850
58,900
58,950
58,800
58,850
58,900
58,950
59,000
10,550
10,563
10,575
10,588
10,600
7,909
7,916
7,924
7,931
7,939
10,550
10,563
10,575
10,588
10,600
9,106
9,119
9,131
9,144
9,156
61,750
61,800
61,850
61,900
61,950
61,800
61,850
61,900
61,950
62,000
11,300
11,313
11,325
11,338
11,350
8,359
8,366
8,374
8,381
8,389
11,300
11,313
11,325
11,338
11,350
9,856
9,869
9,881
9,894
9,906
64,750
64,800
64,850
64,900
64,950
64,800
64,850
64,900
64,950
65,000
12,050
12,063
12,075
12,088
12,100
8,809
8,816
8,824
8,831
8,839
12,050
12,063
12,075
12,088
12,100
10,606
10,619
10,631
10,644
10,656
59,000
62,000
65,000
59,000
59,050
59,100
59,150
59,200
59,050
59,100
59,150
59,200
59,250
10,613
10,625
10,638
10,650
10,663
7,946
7,954
7,961
7,969
7,976
10,613
10,625
10,638
10,650
10,663
9,169
9,181
9,194
9,206
9,219
62,000
62,050
62,100
62,150
62,200
62,050
62,100
62,150
62,200
62,250
11,363
11,375
11,388
11,400
11,413
8,396
8,404
8,411
8,419
8,426
11,363
11,375
11,388
11,400
11,413
9,919
9,931
9,944
9,956
9,969
65,000
65,050
65,100
65,150
65,200
65,050
65,100
65,150
65,200
65,250
12,113
12,125
12,138
12,150
12,163
8,846
8,854
8,861
8,869
8,876
12,113
12,125
12,138
12,150
12,163
10,669
10,681
10,694
10,706
10,719
59,250
59,300
59,350
59,400
59,450
59,300
59,350
59,400
59,450
59,500
10,675
10,688
10,700
10,713
10,725
7,984
7,991
7,999
8,006
8,014
10,675
10,688
10,700
10,713
10,725
9,231
9,244
9,256
9,269
9,281
62,250
62,300
62,350
62,400
62,450
62,300
62,350
62,400
62,450
62,500
11,425
11,438
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11,475
8,434
8,441
8,449
8,456
8,464
11,425
11,438
11,450
11,463
11,475
9,981
9,994
10,006
10,019
10,031
65,250
65,300
65,350
65,400
65,450
65,300
65,350
65,400
65,450
65,500
12,175
12,188
12,200
12,213
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8,884
8,891
8,899
8,906
8,914
12,175
12,188
12,200
12,213
12,225
10,731
10,744
10,756
10,769
10,781
59,500
59,550
59,600
59,650
59,700
59,550
59,600
59,650
59,700
59,750
10,738
10,750
10,763
10,775
10,788
8,021
8,029
8,036
8,044
8,051
10,738
10,750
10,763
10,775
10,788
9,294
9,306
9,319
9,331
9,344
62,500
62,550
62,600
62,650
62,700
62,550
62,600
62,650
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62,750
11,488
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65,500
65,550
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65,550
65,600
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65,700
65,750
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8,929
8,936
8,944
8,951
12,238
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60,000
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8,066
8,074
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62,750
62,800
62,850
62,900
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62,800
62,850
62,900
62,950
63,000
11,550
11,563
11,575
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11,600
8,509
8,516
8,524
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8,539
11,550
11,563
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11,600
10,106
10,119
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10,144
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65,750
65,800
65,850
65,900
65,950
65,800
65,850
65,900
65,950
66,000
12,300
12,313
12,325
12,338
12,350
8,959
8,966
8,974
8,981
8,989
12,300
12,313
12,325
12,338
12,350
10,856
10,869
10,881
10,894
10,906
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-11
APPENDIX A
But
less
than
If line 43
(taxable
income) is
At
least
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less
than
If line 43
(taxable
income) is
Your tax is
At
least
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less
than
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66,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
69,000
72,000
66,000
66,050
66,100
66,150
66,200
66,050
66,100
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66,250
12,363
12,375
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72,000
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13,875
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13,263
13,275
13,288
9,521
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9,536
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13,238
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11,794
11,806
11,819
11,831
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72,500
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72,700
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13,988
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67,000
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69,800
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69,800
69,850
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69,950
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73,000
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12,931
12,944
12,956
12,969
68,250
68,300
68,350
68,400
68,450
68,300
68,350
68,400
68,450
68,500
12,925
12,938
12,950
12,963
12,975
9,334
9,341
9,349
9,356
9,364
12,925
12,938
12,950
12,963
12,975
11,481
11,494
11,506
11,519
11,531
71,250
71,300
71,350
71,400
71,450
71,300
71,350
71,400
71,450
71,500
13,675
13,688
13,700
13,713
13,725
9,784
9,791
9,799
9,806
9,814
13,675
13,688
13,700
13,713
13,725
12,231
12,244
12,256
12,269
12,281
74,250
74,300
74,350
74,400
74,450
74,300
74,350
74,400
74,450
74,500
14,425
14,438
14,450
14,463
14,475
10,281
10,294
10,306
10,319
10,331
14,425
14,438
14,450
14,463
14,477
12,981
12,994
13,006
13,019
13,031
68,500
68,550
68,600
68,650
68,700
68,550
68,600
68,650
68,700
68,750
12,988
13,000
13,013
13,025
13,038
9,371
9,379
9,386
9,394
9,401
12,988
13,000
13,013
13,025
13,038
11,544
11,556
11,569
11,581
11,594
71,500
71,550
71,600
71,650
71,700
71,550
71,600
71,650
71,700
71,750
13,738
13,750
13,763
13,775
13,788
9,821
9,829
9,836
9,844
9,851
13,738
13,750
13,763
13,775
13,788
12,294
12,306
12,319
12,331
12,344
74,500
74,550
74,600
74,650
74,700
74,550
74,600
74,650
74,700
74,750
14,488
14,500
14,513
14,525
14,538
10,344
10,356
10,369
10,381
10,394
14,491
14,505
14,519
14,533
14,547
13,044
13,056
13,069
13,081
13,094
68,750
68,800
68,850
68,900
68,950
68,800
68,850
68,900
68,950
69,000
13,050
13,063
13,075
13,088
13,100
9,409
9,416
9,424
9,431
9,439
13,050
13,063
13,075
13,088
13,100
11,606
11,619
11,631
11,644
11,656
71,750
71,800
71,850
71,900
71,950
71,800
71,850
71,900
71,950
72,000
13,800
13,813
13,825
13,838
13,850
9,859
9,866
9,874
9,881
9,889
13,800
13,813
13,825
13,838
13,850
12,356
12,369
12,381
12,394
12,406
74,750
74,800
74,850
74,900
74,950
74,800
74,850
74,900
74,950
75,000
14,550
14,563
14,575
14,588
14,600
10,406
10,419
10,431
10,444
10,456
14,561
14,575
14,589
14,603
14,617
13,106
13,119
13,131
13,144
13,156
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-12
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
75,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
If line 43
(taxable
income) is
78,000
81,000
75,000
75,050
75,100
75,150
75,200
75,050
75,100
75,150
75,200
75,250
14,613
14,625
14,638
14,650
14,663
10,469
10,481
10,494
10,506
10,519
14,631
14,645
14,659
14,673
14,687
13,169
13,181
13,194
13,206
13,219
78,000
78,050
78,100
78,150
78,200
78,050
78,100
78,150
78,200
78,250
15,363
15,375
15,388
15,400
15,413
11,219
11,231
11,244
11,256
11,269
15,471
15,485
15,499
15,513
15,527
13,919
13,931
13,944
13,956
13,969
81,000
81,050
81,100
81,150
81,200
81,050
81,100
81,150
81,200
81,250
16,113
16,125
16,138
16,150
16,163
11,969
11,981
11,994
12,006
12,019
16,311
16,325
16,339
16,353
16,367
14,669
14,681
14,694
14,706
14,719
75,250
75,300
75,350
75,400
75,450
75,300
75,350
75,400
75,450
75,500
14,675
14,688
14,700
14,713
14,725
10,531
10,544
10,556
10,569
10,581
14,701
14,715
14,729
14,743
14,757
13,231
13,244
13,256
13,269
13,281
78,250
78,300
78,350
78,400
78,450
78,300
78,350
78,400
78,450
78,500
15,425
15,438
15,450
15,463
15,475
11,281
11,294
11,306
11,319
11,331
15,541
15,555
15,569
15,583
15,597
13,981
13,994
14,006
14,019
14,031
81,250
81,300
81,350
81,400
81,450
81,300
81,350
81,400
81,450
81,500
16,175
16,188
16,200
16,213
16,225
12,031
12,044
12,056
12,069
12,081
16,381
16,395
16,409
16,423
16,437
14,731
14,744
14,756
14,769
14,781
75,500
75,550
75,600
75,650
75,700
75,550
75,600
75,650
75,700
75,750
14,738
14,750
14,763
14,775
14,788
10,594
10,606
10,619
10,631
10,644
14,771
14,785
14,799
14,813
14,827
13,294
13,306
13,319
13,331
13,344
78,500
78,550
78,600
78,650
78,700
78,550
78,600
78,650
78,700
78,750
15,488
15,500
15,513
15,525
15,538
11,344
11,356
11,369
11,381
11,394
15,611
15,625
15,639
15,653
15,667
14,044
14,056
14,069
14,081
14,094
81,500
81,550
81,600
81,650
81,700
81,550
81,600
81,650
81,700
81,750
16,238
16,250
16,263
16,275
16,288
12,094
12,106
12,119
12,131
12,144
16,451
16,465
16,479
16,493
16,507
14,794
14,806
14,819
14,831
14,844
75,750
75,800
75,850
75,900
75,950
75,800
75,850
75,900
75,950
76,000
14,800
14,813
14,825
14,838
14,850
10,656
10,669
10,681
10,694
10,706
14,841
14,855
14,869
14,883
14,897
13,356
13,369
13,381
13,394
13,406
78,750
78,800
78,850
78,900
78,950
78,800
78,850
78,900
78,950
79,000
15,550
15,563
15,575
15,588
15,600
11,406
11,419
11,431
11,444
11,456
15,681
15,695
15,709
15,723
15,737
14,106
14,119
14,131
14,144
14,156
81,750
81,800
81,850
81,900
81,950
81,800
81,850
81,900
81,950
82,000
16,300
16,313
16,325
16,338
16,350
12,156
12,169
12,181
12,194
12,206
16,521
16,535
16,549
16,563
16,577
14,856
14,869
14,881
14,894
14,906
76,000
79,000
82,000
76,000
76,050
76,100
76,150
76,200
76,050
76,100
76,150
76,200
76,250
14,863
14,875
14,888
14,900
14,913
10,719
10,731
10,744
10,756
10,769
14,911
14,925
14,939
14,953
14,967
13,419
13,431
13,444
13,456
13,469
79,000
79,050
79,100
79,150
79,200
79,050
79,100
79,150
79,200
79,250
15,613
15,625
15,638
15,650
15,663
11,469
11,481
11,494
11,506
11,519
15,751
15,765
15,779
15,793
15,807
14,169
14,181
14,194
14,206
14,219
82,000
82,050
82,100
82,150
82,200
82,050
82,100
82,150
82,200
82,250
16,363
16,375
16,388
16,400
16,413
12,219
12,231
12,244
12,256
12,269
16,591
16,605
16,619
16,633
16,647
14,919
14,931
14,944
14,956
14,969
76,250
76,300
76,350
76,400
76,450
76,300
76,350
76,400
76,450
76,500
14,925
14,938
14,950
14,963
14,975
10,781
10,794
10,806
10,819
10,831
14,981
14,995
15,009
15,023
15,037
13,481
13,494
13,506
13,519
13,531
79,250
79,300
79,350
79,400
79,450
79,300
79,350
79,400
79,450
79,500
15,675
15,688
15,700
15,713
15,725
11,531
11,544
11,556
11,569
11,581
15,821
15,835
15,849
15,863
15,877
14,231
14,244
14,256
14,269
14,281
82,250
82,300
82,350
82,400
82,450
82,300
82,350
82,400
82,450
82,500
16,425
16,438
16,450
16,463
16,475
12,281
12,294
12,306
12,319
12,331
16,661
16,675
16,689
16,703
16,717
14,981
14,994
15,006
15,019
15,031
76,500
76,550
76,600
76,650
76,700
76,550
76,600
76,650
76,700
76,750
14,988
15,000
15,013
15,025
15,038
10,844
10,856
10,869
10,881
10,894
15,051
15,065
15,079
15,093
15,107
13,544
13,556
13,569
13,581
13,594
79,500
79,550
79,600
79,650
79,700
79,550
79,600
79,650
79,700
79,750
15,738
15,750
15,763
15,775
15,788
11,594
11,606
11,619
11,631
11,644
15,891
15,905
15,919
15,933
15,947
14,294
14,306
14,319
14,331
14,344
82,500
82,550
82,600
82,650
82,700
82,550
82,600
82,650
82,700
82,750
16,488
16,500
16,513
16,525
16,538
12,344
12,356
12,369
12,381
12,394
16,731
16,745
16,759
16,773
16,787
15,044
15,056
15,069
15,081
15,094
76,750
76,800
76,850
76,900
76,950
76,800
76,850
76,900
76,950
77,000
15,050
15,063
15,075
15,088
15,100
10,906
10,919
10,931
10,944
10,956
15,121
15,135
15,149
15,163
15,177
13,606
13,619
13,631
13,644
13,656
79,750
79,800
79,850
79,900
79,950
79,800
79,850
79,900
79,950
80,000
15,800
15,813
15,825
15,838
15,850
11,656
11,669
11,681
11,694
11,706
15,961
15,975
15,989
16,003
16,017
14,356
14,369
14,381
14,394
14,406
82,750
82,800
82,850
82,900
82,950
82,800
82,850
82,900
82,950
83,000
16,550
16,563
16,575
16,588
16,600
12,406
12,419
12,431
12,444
12,456
16,801
16,815
16,829
16,843
16,857
15,106
15,119
15,131
15,144
15,156
77,000
80,000
83,000
77,000
77,050
77,100
77,150
77,200
77,050
77,100
77,150
77,200
77,250
15,113
15,125
15,138
15,150
15,163
10,969
10,981
10,994
11,006
11,019
15,191
15,205
15,219
15,233
15,247
13,669
13,681
13,694
13,706
13,719
80,000
80,050
80,100
80,150
80,200
80,050
80,100
80,150
80,200
80,250
15,863
15,875
15,888
15,900
15,913
11,719
11,731
11,744
11,756
11,769
16,031
16,045
16,059
16,073
16,087
14,419
14,431
14,444
14,456
14,469
83,000
83,050
83,100
83,150
83,200
83,050
83,100
83,150
83,200
83,250
16,613
16,625
16,638
16,650
16,663
12,469
12,481
12,494
12,506
12,519
16,871
16,885
16,899
16,913
16,927
15,169
15,181
15,194
15,206
15,219
77,250
77,300
77,350
77,400
77,450
77,300
77,350
77,400
77,450
77,500
15,175
15,188
15,200
15,213
15,225
11,031
11,044
11,056
11,069
11,081
15,261
15,275
15,289
15,303
15,317
13,731
13,744
13,756
13,769
13,781
80,250
80,300
80,350
80,400
80,450
80,300
80,350
80,400
80,450
80,500
15,925
15,938
15,950
15,963
15,975
11,781
11,794
11,806
11,819
11,831
16,101
16,115
16,129
16,143
16,157
14,481
14,494
14,506
14,519
14,531
83,250
83,300
83,350
83,400
83,450
83,300
83,350
83,400
83,450
83,500
16,675
16,688
16,700
16,713
16,725
12,531
12,544
12,556
12,569
12,581
16,941
16,955
16,969
16,983
16,997
15,231
15,244
15,256
15,269
15,281
77,500
77,550
77,600
77,650
77,700
77,550
77,600
77,650
77,700
77,750
15,238
15,250
15,263
15,275
15,288
11,094
11,106
11,119
11,131
11,144
15,331
15,345
15,359
15,373
15,387
13,794
13,806
13,819
13,831
13,844
80,500
80,550
80,600
80,650
80,700
80,550
80,600
80,650
80,700
80,750
15,988
16,000
16,013
16,025
16,038
11,844
11,856
11,869
11,881
11,894
16,171
16,185
16,199
16,213
16,227
14,544
14,556
14,569
14,581
14,594
83,500
83,550
83,600
83,650
83,700
83,550
83,600
83,650
83,700
83,750
16,738
16,750
16,763
16,775
16,788
12,594
12,606
12,619
12,631
12,644
17,011
17,025
17,039
17,053
17,067
15,294
15,306
15,319
15,331
15,344
77,750
77,800
77,850
77,900
77,950
77,800
77,850
77,900
77,950
78,000
15,300
15,313
15,325
15,338
15,350
11,156
11,169
11,181
11,194
11,206
15,401
15,415
15,429
15,443
15,457
13,856
13,869
13,881
13,894
13,906
80,750
80,800
80,850
80,900
80,950
80,800
80,850
80,900
80,950
81,000
16,050
16,063
16,075
16,088
16,100
11,906
11,919
11,931
11,944
11,956
16,241
16,255
16,269
16,283
16,297
14,606
14,619
14,631
14,644
14,656
83,750
83,800
83,850
83,900
83,950
83,800
83,850
83,900
83,950
84,000
16,800
16,813
16,825
16,838
16,850
12,656
12,669
12,681
12,694
12,706
17,081
17,095
17,109
17,123
17,137
15,356
15,369
15,381
15,394
15,406
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-13
APPENDIX A
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
If line 43
(taxable
income) is
Your tax is
At
least
But
less
than
Your tax is
84,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
87,000
90,000
84,000
84,050
84,100
84,150
84,200
84,050
84,100
84,150
84,200
84,250
16,863
16,875
16,888
16,900
16,913
12,719
12,731
12,744
12,756
12,769
17,151
17,165
17,179
17,193
17,207
15,419
15,431
15,444
15,456
15,469
87,000
87,050
87,100
87,150
87,200
87,050
87,100
87,150
87,200
87,250
17,613
17,625
17,638
17,650
17,663
13,469
13,481
13,494
13,506
13,519
17,991
18,005
18,019
18,033
18,047
16,169
16,181
16,194
16,206
16,219
90,000
90,050
90,100
90,150
90,200
90,050
90,100
90,150
90,200
90,250
18,383
18,397
18,411
18,425
18,439
14,219
14,231
14,244
14,256
14,269
18,831
18,845
18,859
18,873
18,887
16,919
16,931
16,944
16,956
16,969
84,250
84,300
84,350
84,400
84,450
84,300
84,350
84,400
84,450
84,500
16,925
16,938
16,950
16,963
16,975
12,781
12,794
12,806
12,819
12,831
17,221
17,235
17,249
17,263
17,277
15,481
15,494
15,506
15,519
15,531
87,250
87,300
87,350
87,400
87,450
87,300
87,350
87,400
87,450
87,500
17,675
17,688
17,700
17,713
17,725
13,531
13,544
13,556
13,569
13,581
18,061
18,075
18,089
18,103
18,117
16,231
16,244
16,256
16,269
16,281
90,250
90,300
90,350
90,400
90,450
90,300
90,350
90,400
90,450
90,500
18,453
18,467
18,481
18,495
18,509
14,281
14,294
14,306
14,319
14,331
18,901
18,915
18,929
18,943
18,957
16,981
16,994
17,006
17,019
17,031
84,500
84,550
84,600
84,650
84,700
84,550
84,600
84,650
84,700
84,750
16,988
17,000
17,013
17,025
17,038
12,844
12,856
12,869
12,881
12,894
17,291
17,305
17,319
17,333
17,347
15,544
15,556
15,569
15,581
15,594
87,500
87,550
87,600
87,650
87,700
87,550
87,600
87,650
87,700
87,750
17,738
17,750
17,763
17,775
17,788
13,594
13,606
13,619
13,631
13,644
18,131
18,145
18,159
18,173
18,187
16,294
16,306
16,319
16,331
16,344
90,500
90,550
90,600
90,650
90,700
90,550
90,600
90,650
90,700
90,750
18,523
18,537
18,551
18,565
18,579
14,344
14,356
14,369
14,381
14,394
18,971
18,985
18,999
19,013
19,027
17,044
17,056
17,069
17,081
17,094
84,750
84,800
84,850
84,900
84,950
84,800
84,850
84,900
84,950
85,000
17,050
17,063
17,075
17,088
17,100
12,906
12,919
12,931
12,944
12,956
17,361
17,375
17,389
17,403
17,417
15,606
15,619
15,631
15,644
15,656
87,750
87,800
87,850
87,900
87,950
87,800
87,850
87,900
87,950
88,000
17,800
17,813
17,825
17,838
17,850
13,656
13,669
13,681
13,694
13,706
18,201
18,215
18,229
18,243
18,257
16,356
16,369
16,381
16,394
16,406
90,750
90,800
90,850
90,900
90,950
90,800
90,850
90,900
90,950
91,000
18,593
18,607
18,621
18,635
18,649
14,406
14,419
14,431
14,444
14,456
19,041
19,055
19,069
19,083
19,097
17,106
17,119
17,131
17,144
17,156
85,000
88,000
91,000
85,000
85,050
85,100
85,150
85,200
85,050
85,100
85,150
85,200
85,250
17,113
17,125
17,138
17,150
17,163
12,969
12,981
12,994
13,006
13,019
17,431
17,445
17,459
17,473
17,487
15,669
15,681
15,694
15,706
15,719
88,000
88,050
88,100
88,150
88,200
88,050
88,100
88,150
88,200
88,250
17,863
17,875
17,888
17,900
17,913
13,719
13,731
13,744
13,756
13,769
18,271
18,285
18,299
18,313
18,327
16,419
16,431
16,444
16,456
16,469
91,000
91,050
91,100
91,150
91,200
91,050
91,100
91,150
91,200
91,250
18,663
18,677
18,691
18,705
18,719
14,469
14,481
14,494
14,506
14,519
19,111
19,125
19,139
19,153
19,167
17,169
17,181
17,194
17,206
17,219
85,250
85,300
85,350
85,400
85,450
85,300
85,350
85,400
85,450
85,500
17,175
17,188
17,200
17,213
17,225
13,031
13,044
13,056
13,069
13,081
17,501
17,515
17,529
17,543
17,557
15,731
15,744
15,756
15,769
15,781
88,250
88,300
88,350
88,400
88,450
88,300
88,350
88,400
88,450
88,500
17,925
17,938
17,950
17,963
17,975
13,781
13,794
13,806
13,819
13,831
18,341
18,355
18,369
18,383
18,397
16,481
16,494
16,506
16,519
16,531
91,250
91,300
91,350
91,400
91,450
91,300
91,350
91,400
91,450
91,500
18,733
18,747
18,761
18,775
18,789
14,531
14,544
14,556
14,569
14,581
19,181
19,195
19,209
19,223
19,237
17,231
17,244
17,256
17,269
17,281
85,500
85,550
85,600
85,650
85,700
85,550
85,600
85,650
85,700
85,750
17,238
17,250
17,263
17,275
17,288
13,094
13,106
13,119
13,131
13,144
17,571
17,585
17,599
17,613
17,627
15,794
15,806
15,819
15,831
15,844
88,500
88,550
88,600
88,650
88,700
88,550
88,600
88,650
88,700
88,750
17,988
18,000
18,013
18,025
18,038
13,844
13,856
13,869
13,881
13,894
18,411
18,425
18,439
18,453
18,467
16,544
16,556
16,569
16,581
16,594
91,500
91,550
91,600
91,650
91,700
91,550
91,600
91,650
91,700
91,750
18,803
18,817
18,831
18,845
18,859
14,594
14,606
14,619
14,631
14,644
19,251
19,265
19,279
19,293
19,307
17,294
17,306
17,319
17,331
17,344
85,750
85,800
85,850
85,900
85,950
85,800
85,850
85,900
85,950
86,000
17,300
17,313
17,325
17,338
17,350
13,156
13,169
13,181
13,194
13,206
17,641
17,655
17,669
17,683
17,697
15,856
15,869
15,881
15,894
15,906
88,750
88,800
88,850
88,900
88,950
88,800
88,850
88,900
88,950
89,000
18,050
18,063
18,075
18,088
18,100
13,906
13,919
13,931
13,944
13,956
18,481
18,495
18,509
18,523
18,537
16,606
16,619
16,631
16,644
16,656
91,750
91,800
91,850
91,900
91,950
91,800
91,850
91,900
91,950
92,000
18,873
18,887
18,901
18,915
18,929
14,656
14,669
14,681
14,694
14,706
19,321
19,335
19,349
19,363
19,377
17,356
17,369
17,381
17,394
17,406
86,000
89,000
92,000
86,000
86,050
86,100
86,150
86,200
86,050
86,100
86,150
86,200
86,250
17,363
17,375
17,388
17,400
17,413
13,219
13,231
13,244
13,256
13,269
17,711
17,725
17,739
17,753
17,767
15,919
15,931
15,944
15,956
15,969
89,000
89,050
89,100
89,150
89,200
89,050
89,100
89,150
89,200
89,250
18,113
18,125
18,138
18,150
18,163
13,969
13,981
13,994
14,006
14,019
18,551
18,565
18,579
18,593
18,607
16,669
16,681
16,694
16,706
16,719
92,000
92,050
92,100
92,150
92,200
92,050
92,100
92,150
92,200
92,250
18,943
18,957
18,971
18,985
18,999
14,719
14,731
14,744
14,756
14,769
19,391
19,405
19,419
19,433
19,447
17,419
17,431
17,444
17,456
17,469
86,250
86,300
86,350
86,400
86,450
86,300
86,350
86,400
86,450
86,500
17,425
17,438
17,450
17,463
17,475
13,281
13,294
13,306
13,319
13,331
17,781
17,795
17,809
17,823
17,837
15,981
15,994
16,006
16,019
16,031
89,250
89,300
89,350
89,400
89,450
89,300
89,350
89,400
89,450
89,500
18,175
18,188
18,201
18,215
18,229
14,031
14,044
14,056
14,069
14,081
18,621
18,635
18,649
18,663
18,677
16,731
16,744
16,756
16,769
16,781
92,250
92,300
92,350
92,400
92,450
92,300
92,350
92,400
92,450
92,500
19,013
19,027
19,041
19,055
19,069
14,781
14,794
14,806
14,819
14,831
19,461
19,475
19,489
19,503
19,517
17,481
17,494
17,506
17,519
17,531
86,500
86,550
86,600
86,650
86,700
86,550
86,600
86,650
86,700
86,750
17,488
17,500
17,513
17,525
17,538
13,344
13,356
13,369
13,381
13,394
17,851
17,865
17,879
17,893
17,907
16,044
16,056
16,069
16,081
16,094
89,500
89,550
89,600
89,650
89,700
89,550
89,600
89,650
89,700
89,750
18,243
18,257
18,271
18,285
18,299
14,094
14,106
14,119
14,131
14,144
18,691
18,705
18,719
18,733
18,747
16,794
16,806
16,819
16,831
16,844
92,500
92,550
92,600
92,650
92,700
92,550
92,600
92,650
92,700
92,750
19,083
19,097
19,111
19,125
19,139
14,844
14,856
14,869
14,881
14,894
19,531
19,545
19,559
19,573
19,587
17,544
17,556
17,569
17,581
17,594
86,750
86,800
86,850
86,900
86,950
86,800
86,850
86,900
86,950
87,000
17,550
17,563
17,575
17,588
17,600
13,406
13,419
13,431
13,444
13,456
17,921
17,935
17,949
17,963
17,977
16,106
16,119
16,131
16,144
16,156
89,750
89,800
89,850
89,900
89,950
89,800
89,850
89,900
89,950
90,000
18,313
18,327
18,341
18,355
18,369
14,156
14,169
14,181
14,194
14,206
18,761
18,775
18,789
18,803
18,817
16,856
16,869
16,881
16,894
16,906
92,750
92,800
92,850
92,900
92,950
92,800
92,850
92,900
92,950
93,000
19,153
19,167
19,181
19,195
19,209
14,906
14,919
14,931
14,944
14,956
19,601
19,615
19,629
19,643
19,657
17,606
17,619
17,631
17,644
17,656
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-14
At
least
But
less
than
If line 43
(taxable
income) is
At
least
But
less
than
Single
Your tax is
At
least
But
less
than
Your tax is
93,000
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
If line 43
(taxable
income) is
96,000
99,000
93,000
93,050
93,100
93,150
93,200
93,050
93,100
93,150
93,200
93,250
19,223
19,237
19,251
19,265
19,279
14,969
14,981
14,994
15,006
15,019
19,671
19,685
19,699
19,713
19,727
17,669
17,681
17,694
17,706
17,719
96,000
96,050
96,100
96,150
96,200
96,050
96,100
96,150
96,200
96,250
20,063
20,077
20,091
20,105
20,119
15,719
15,731
15,744
15,756
15,769
20,511
20,525
20,539
20,553
20,567
18,419
18,431
18,444
18,456
18,469
99,000
99,050
99,100
99,150
99,200
99,050
99,100
99,150
99,200
99,250
20,903
20,917
20,931
20,945
20,959
16,469
16,481
16,494
16,506
16,519
21,351
21,365
21,379
21,393
21,407
19,169
19,181
19,194
19,206
19,219
93,250
93,300
93,350
93,400
93,450
93,300
93,350
93,400
93,450
93,500
19,293
19,307
19,321
19,335
19,349
15,031
15,044
15,056
15,069
15,081
19,741
19,755
19,769
19,783
19,797
17,731
17,744
17,756
17,769
17,781
96,250
96,300
96,350
96,400
96,450
96,300
96,350
96,400
96,450
96,500
20,133
20,147
20,161
20,175
20,189
15,781
15,794
15,806
15,819
15,831
20,581
20,595
20,609
20,623
20,637
18,481
18,494
18,506
18,519
18,531
99,250
99,300
99,350
99,400
99,450
99,300
99,350
99,400
99,450
99,500
20,973
20,987
21,001
21,015
21,029
16,531
16,544
16,556
16,569
16,581
21,421
21,435
21,449
21,463
21,477
19,231
19,244
19,256
19,269
19,281
93,500
93,550
93,600
93,650
93,700
93,550
93,600
93,650
93,700
93,750
19,363
19,377
19,391
19,405
19,419
15,094
15,106
15,119
15,131
15,144
19,811
19,825
19,839
19,853
19,867
17,794
17,806
17,819
17,831
17,844
96,500
96,550
96,600
96,650
96,700
96,550
96,600
96,650
96,700
96,750
20,203
20,217
20,231
20,245
20,259
15,844
15,856
15,869
15,881
15,894
20,651
20,665
20,679
20,693
20,707
18,544
18,556
18,569
18,581
18,594
99,500
99,550
99,600
99,650
99,700
99,550
99,600
99,650
99,700
99,750
21,043
21,057
21,071
21,085
21,099
16,594
16,606
16,619
16,631
16,644
21,491
21,505
21,519
21,533
21,547
19,294
19,306
19,319
19,331
19,344
93,750
93,800
93,850
93,900
93,950
93,800
93,850
93,900
93,950
94,000
19,433
19,447
19,461
19,475
19,489
15,156
15,169
15,181
15,194
15,206
19,881
19,895
19,909
19,923
19,937
17,856
17,869
17,881
17,894
17,906
96,750
96,800
96,850
96,900
96,950
96,800
96,850
96,900
96,950
97,000
20,273
20,287
20,301
20,315
20,329
15,906
15,919
15,931
15,944
15,956
20,721
20,735
20,749
20,763
20,777
18,606
18,619
18,631
18,644
18,656
99,750
99,800
99,850
99,900
99,950
99,800
99,850
99,900
99,950
100,000
21,113
21,127
21,141
21,155
21,169
16,656
16,669
16,681
16,694
16,706
21,561
21,575
21,589
21,603
21,617
19,356
19,369
19,381
19,394
19,406
94,000
97,000
94,000
94,050
94,100
94,150
94,200
94,050
94,100
94,150
94,200
94,250
19,503
19,517
19,531
19,545
19,559
15,219
15,231
15,244
15,256
15,269
19,951
19,965
19,979
19,993
20,007
17,919
17,931
17,944
17,956
17,969
97,000
97,050
97,100
97,150
97,200
97,050
97,100
97,150
97,200
97,250
20,343
20,357
20,371
20,385
20,399
15,969
15,981
15,994
16,006
16,019
20,791
20,805
20,819
20,833
20,847
18,669
18,681
18,694
18,706
18,719
94,250
94,300
94,350
94,400
94,450
94,300
94,350
94,400
94,450
94,500
19,573
19,587
19,601
19,615
19,629
15,281
15,294
15,306
15,319
15,331
20,021
20,035
20,049
20,063
20,077
17,981
17,994
18,006
18,019
18,031
97,250
97,300
97,350
97,400
97,450
97,300
97,350
97,400
97,450
97,500
20,413
20,427
20,441
20,455
20,469
16,031
16,044
16,056
16,069
16,081
20,861
20,875
20,889
20,903
20,917
18,731
18,744
18,756
18,769
18,781
94,500
94,550
94,600
94,650
94,700
94,550
94,600
94,650
94,700
94,750
19,643
19,657
19,671
19,685
19,699
15,344
15,356
15,369
15,381
15,394
20,091
20,105
20,119
20,133
20,147
18,044
18,056
18,069
18,081
18,094
97,500
97,550
97,600
97,650
97,700
97,550
97,600
97,650
97,700
97,750
20,483
20,497
20,511
20,525
20,539
16,094
16,106
16,119
16,131
16,144
20,931
20,945
20,959
20,973
20,987
18,794
18,806
18,819
18,831
18,844
94,750
94,800
94,850
94,900
94,950
94,800
94,850
94,900
94,950
95,000
19,713
19,727
19,741
19,755
19,769
15,406
15,419
15,431
15,444
15,456
20,161
20,175
20,189
20,203
20,217
18,106
18,119
18,131
18,144
18,156
97,750
97,800
97,850
97,900
97,950
97,800
97,850
97,900
97,950
98,000
20,553
20,567
20,581
20,595
20,609
16,156
16,169
16,181
16,194
16,206
21,001
21,015
21,029
21,043
21,057
18,856
18,869
18,881
18,894
18,906
95,000
98,000
95,000
95,050
95,100
95,150
95,200
95,050
95,100
95,150
95,200
95,250
19,783
19,797
19,811
19,825
19,839
15,469
15,481
15,494
15,506
15,519
20,231
20,245
20,259
20,273
20,287
18,169
18,181
18,194
18,206
18,219
98,000
98,050
98,100
98,150
98,200
98,050
98,100
98,150
98,200
98,250
20,623
20,637
20,651
20,665
20,679
16,219
16,231
16,244
16,256
16,269
21,071
21,085
21,099
21,113
21,127
18,919
18,931
18,944
18,956
18,969
95,250
95,300
95,350
95,400
95,450
95,300
95,350
95,400
95,450
95,500
19,853
19,867
19,881
19,895
19,909
15,531
15,544
15,556
15,569
15,581
20,301
20,315
20,329
20,343
20,357
18,231
18,244
18,256
18,269
18,281
98,250
98,300
98,350
98,400
98,450
98,300
98,350
98,400
98,450
98,500
20,693
20,707
20,721
20,735
20,749
16,281
16,294
16,306
16,319
16,331
21,141
21,155
21,169
21,183
21,197
18,981
18,994
19,006
19,019
19,031
95,500
95,550
95,600
95,650
95,700
95,550
95,600
95,650
95,700
95,750
19,923
19,937
19,951
19,965
19,979
15,594
15,606
15,619
15,631
15,644
20,371
20,385
20,399
20,413
20,427
18,294
18,306
18,319
18,331
18,344
98,500
98,550
98,600
98,650
98,700
98,550
98,600
98,650
98,700
98,750
20,763
20,777
20,791
20,805
20,819
16,344
16,356
16,369
16,381
16,394
21,211
21,225
21,239
21,253
21,267
19,044
19,056
19,069
19,081
19,094
95,750
95,800
95,850
95,900
95,950
95,800
95,850
95,900
95,950
96,000
19,993
20,007
20,021
20,035
20,049
15,656
15,669
15,681
15,694
15,706
20,441
20,455
20,469
20,483
20,497
18,356
18,369
18,381
18,394
18,406
98,750
98,800
98,850
98,900
98,950
98,800
98,850
98,900
98,950
99,000
20,833
20,847
20,861
20,875
20,889
16,406
16,419
16,431
16,444
16,456
21,281
21,295
21,309
21,323
21,337
19,106
19,119
19,131
19,144
19,156
$100,000
or over
use the Tax
Computation
Worksheet
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does not guarantee this page will contain current material or match the published product.
If line 43
(taxable
income) is
A-15
APPENDIX A
But not
Over
Over
$
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0
2,500
5,800
8,900
12,150
$ 2,500
5,800
8,900
12,150
15%
$ 375.00 25%
1,200.00 28%
2,068.00 33%
3,140.50 39.6%
0
2,500
5,800
8,900
12,150
But not
Over
Over
$
0
2,500
5,900
9,050
12,300
$ 2,500
5,900
9,050
12,300
15%
$ 375.00 25%
1,225.00 28%
2,107.00 33%
3,179.50 39.6%
0
2,500
5,900
9,050
12,300
Over
$
0
50,000
75,000
100,000
335,000
10,000,000
15,000,000
18,333,333
Of the
Amount
Over
But not
Over
$
50,000
75,000
100,000
335,000
10,000,000
15,000,000
18,333,333
15%
7,500 25%
13,750 34%
22,250 39%
113,900 34%
3,400,000 35%
5,150,000 38%
35%
0
50,000
75,000
100,000
335,000
10,000,000
15,000,000
0
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APPENDIX A
A-16
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A-17
APPENDIX A
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APPENDIX A
A-18
Adjustments Necessary
The optional sales tax tables are based on a number of assumptions that require adjustments to be made. As the starting point for the use of the tables is AGI, nontaxable
receipts have not been included. Examples of receipts that should be added include:
tax-exempt interest, veterans benefits, nontaxable combat pay, public assistance payments, workers compensation, nontaxable Social Security, and other retirement benefits.
They do not include any large nontaxable items that are not likely to be spent. For
example, a $100,000 inheritance should not be added if it was invested in a certificate
of deposit.
The tables represent the sales tax on the average (and recurring) expenditures based
on level of income by family size and do not include exceptional purchases. Therefore,
add to the table amount any sales taxes on major purchases (such as motor vehicles, aircraft, boats, and home building materials, etc.).
When the optional sales tax tables are utilized, special adjustments may be needed
when a taxpayer has lived in more than one taxing jurisdiction (e.g., state, county, city)
during the year. The adjustments involve apportionment of taxes based on days
involved and are illustrated in Instructions for Schedule A (Form 1040), pages A-3 to A-6.
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When Used
A-19
APPENDIX A
Use Illustrated
EXAMPLE 1 The Archers file a joint return for 2014 reflecting AGI of $88,000 and claiming three
exemptions. They have tax-exempt interest of $3,000, and during the year they incurred sales
tax of $1,650 on the purchase of an automobile for their dependent teenage son. They live in
Bellaire, Texas, where the general sales tax rates are 6.25% for state and 2% for local. Since the
IRS has not issued optional local sales tax tables for Texas, use the Worksheet below to arrive at
the Archers general sales tax deduction of $3,086.
Sales Tax Deduction Worksheet
(To be used when no IRS Optional Local Sales Tax Table Available)
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$88,000
3,000
$91,000
$ 1,088
2.0
6.25
0.32
348
1,650
$ 3,086
* Use total of personal and dependency exemptions as reported in item 6d of Form 1040.
EXAMPLE 2 The Hardys file a joint return for 2014, reporting AGI of $40,000 and claiming four
exemptions (two personal and two dependency). They received $30,000 in nontaxable pension benefits. Although the Hardys do not keep sales tax receipts, they can prove that they
paid $4,800 in sales tax on the purchase of a new boat in 2014. The Hardys are residents of
Georgia and live in a jurisdiction that imposes a 2% local sales tax. Since the IRS has issued
optional local sales tax tables for Georgia, use the Worksheet below to arrive at the Hardys
general sales tax deduction of $5,666.
Sales Tax Deduction Worksheet
(To be used for Alaska, Arizona, Arkansas,
Colorado, Georgia, Illinois, Louisiana, Missouri, New York, North Carolina,
South Carolina, Tennessee, Utah, Virginia, and West Virginia)
Adjusted Gross Income (AGI) as listed on line 38 of Form 1040
Add nontaxable income
Table income to be used for purposes of line 1 below
1. Use the table income to determine state sales tax
amountgo to table for state of residence and find
applicable income range and exemption column*
2a. Enter local general sales tax rate
2b. Enter IRS local sales tax table amount (based on 1%)
2c. Multiply line 2b by 2a for the local sales tax
3. Enter general sales tax on large purchases
4. Deduction for general sales tax (add lines 1 2c 3)
and report on line 5 of Schedule A of Form 1040
$40,000
30,000
$70,000
540
2.0
$163
* Use total of personal and dependency exemptions as reported in item 6d of Form 1040.
326
4,800
$ 5,666
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APPENDIX A
A-20
2014 Optional State Sales Tax Tables (State Sales Tax Rate Shown Next to State Name)
At
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t
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
Alabama
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
223
329
384
431
473
510
545
577
607
647
699
747
792
833
877
924
968
1009
1256
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
Exemptions
But
less
than
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
263
387
451
505
554
598
638
675
710
757
817
873
924
972
1023
1077
1127
1176
1461
290
426
496
556
609
657
701
742
780
831
896
957
1013
1066
1121
1180
1235
1288
1598
124
194
232
264
294
320
345
368
390
419
457
493
526
558
591
626
660
692
885
133
207
247
282
313
341
368
392
415
447
487
525
561
594
629
667
703
737
942
168
267
321
368
411
449
486
519
551
594
651
704
753
800
849
902
952
1001
1292
179
284
341
391
437
478
516
552
586
632
692
748
801
850
903
959
1012
1064
1372
322
500
595
677
751
818
881
939
994
1067
1163
1252
1335
1414
1496
1585
1668
1748
2226
343
533
634
722
801
873
939
1001
1060
1138
1240
1335
1424
1508
1595
1689
1779
1864
2373
Colorado
111
174
208
237
264
288
310
331
350
377
411
444
474
502
532
564
594
623
798
139
217
259
295
328
357
385
410
435
467
510
550
586
621
658
698
735
771
985
2
Indiana
288
448
533
607
674
734
790
842
891
957
1043
1123
1198
1269
1342
1422
1497
1569
1998
310
456
531
595
652
703
750
793
834
888
958
1023
1083
1139
1198
1260
1319
1375
1705
2
Georgia
151
241
289
332
370
405
438
468
497
536
587
635
680
722
766
814
860
903
1166
187
297
357
409
456
499
540
577
613
660
723
782
836
888
943
1002
1057
1111
1433
4
360
558
664
756
839
914
983
1048
1109
1191
1298
1398
1490
1578
1670
1768
1862
1951
2484
Exemptions
5
Over
5
4.0000%
328
481
560
628
687
741
790
836
879
936
1010
1078
1141
1200
1261
1327
1389
1448
1794
214
364
448
524
594
658
719
777
832
906
1005
1099
1187
1272
1362
1460
1553
1643
2199
237
403
496
580
658
729
797
861
922
1004
1114
1218
1316
1411
1510
1618
1722
1822
2439
251
428
527
616
699
775
847
915
979
1067
1184
1295
1399
1499
1605
1721
1831
1937
2594
263
432
526
609
685
755
820
882
940
1019
1124
1222
1315
1403
1496
1597
1693
1785
2350
220
356
430
496
556
611
662
711
756
818
899
975
1047
1115
1186
1263
1337
1407
1836
246
407
497
577
651
718
782
842
899
976
1078
1175
1265
1352
1443
1542
1637
1728
2288
262
446
550
644
730
809
884
955
1023
1115
1237
1353
1462
1566
1677
1798
1913
2024
2711
4
289
475
578
670
753
830
902
970
1035
1122
1237
1346
1448
1545
1648
1759
1865
1967
2591
305
502
611
708
797
878
955
1027
1095
1187
1309
1425
1533
1636
1745
1863
1975
2083
2744
255
414
501
578
647
711
771
828
881
953
1047
1136
1220
1299
1383
1473
1559
1641
2142
279
452
548
632
708
779
844
906
964
1043
1147
1244
1335
1422
1514
1613
1707
1798
2347
273
453
554
644
726
801
872
939
1003
1089
1203
1312
1413
1510
1612
1724
1830
1932
2559
291
483
590
686
774
855
930
1002
1070
1162
1284
1400
1508
1612
1722
1840
1954
2063
2734
317
522
636
737
829
914
994
1069
1140
1236
1363
1484
1596
1704
1817
1940
2057
2170
2859
1,7
Iowa
391
607
721
821
911
992
1068
1138
1205
1293
1409
1518
1618
1714
1813
1920
2021
2118
2697
4
2
Hawaii
203
322
387
443
494
541
584
625
663
715
783
846
905
961
1020
1084
1144
1202
1550
7.0000%
373
579
688
783
869
947
1019
1086
1149
1234
1345
1448
1544
1635
1730
1832
1929
2022
2574
Connecticut
151
236
281
320
356
388
418
446
472
507
553
596
636
674
714
757
797
836
1068
4.0000%
194
308
369
423
472
517
558
597
634
683
748
809
865
919
975
1036
1094
1149
1482
Arizona
352
517
601
673
737
795
847
896
942
1003
1082
1155
1222
1285
1351
1421
1487
1550
1919
2.9000%
144
225
268
306
339
370
399
425
450
484
528
569
607
644
682
722
761
798
1020
297
482
584
674
755
830
900
966
1029
1113
1223
1328
1425
1518
1616
1721
1822
1918
2505
1
304
506
618
718
810
895
974
1049
1121
1217
1345
1467
1580
1689
1804
1928
2047
2162
2866
Exemptions
5
Over
5
5.6000%
271
462
569
666
755
837
915
988
1058
1153
1279
1399
1512
1621
1735
1860
1979
2094
2805
283
460
558
644
722
794
862
925
985
1066
1173
1274
1368
1457
1552
1654
1751
1845
2413
315
513
621
718
805
886
961
1032
1099
1189
1309
1421
1526
1627
1732
1847
1955
2060
2696
335
546
662
765
859
945
1025
1100
1172
1269
1396
1516
1628
1736
1848
1970
2087
2198
2878
168
284
350
409
464
514
561
606
649
708
785
858
928
994
1064
1141
1214
1285
1721
337
501
586
660
725
784
838
888
935
998
1080
1155
1225
1291
1360
1433
1503
1569
1959
181
307
379
443
502
556
608
657
704
767
851
931
1006
1078
1155
1238
1318
1395
1870
189
322
397
464
526
583
638
689
738
804
893
977
1056
1132
1212
1300
1384
1465
1965
396
588
687
773
849
917
980
1038
1093
1166
1260
1348
1429
1506
1585
1670
1750
1826
2277
436
647
756
849
932
1007
1076
1140
1199
1279
1382
1478
1567
1650
1737
1830
1917
2000
2492
354
546
648
736
815
887
953
1015
1074
1152
1253
1348
1436
1520
1607
1700
1788
1873
2376
413
637
756
859
951
1035
1112
1184
1252
1343
1462
1573
1675
1772
1873
1982
2085
2184
2770
453
698
828
941
1042
1134
1219
1298
1372
1472
1602
1723
1835
1942
2053
2172
2284
2392
3034
350
572
693
801
899
989
1073
1152
1227
1328
1462
1588
1705
1818
1936
2064
2186
2303
3015
4
195
332
410
480
544
604
660
713
764
833
924
1011
1093
1172
1255
1346
1433
1517
2036
1
Kansas
330
549
671
780
880
972
1059
1140
1218
1323
1463
1595
1719
1837
1962
2098
2228
2353
3120
4
2
Idaho
333
542
656
757
849
933
1012
1086
1156
1250
1375
1493
1602
1707
1817
1936
2049
2158
2819
6.0000%
315
524
640
744
840
927
1010
1088
1162
1262
1395
1521
1638
1751
1871
2000
2123
2243
2973
District of Columbia
340
561
683
792
891
983
1068
1149
1226
1329
1466
1596
1717
1833
1955
2087
2213
2335
3078
4.0000%
312
507
614
708
794
873
947
1016
1082
1170
1287
1396
1499
1597
1699
1811
1916
2018
2636
Arkansas
283
482
595
696
789
875
956
1033
1106
1206
1338
1464
1582
1695
1815
1945
2070
2191
2935
6.3500%
327
539
656
760
856
943
1025
1103
1176
1276
1407
1531
1647
1758
1875
2002
2123
2240
2951
467
692
809
908
997
1077
1150
1218
1282
1367
1477
1579
1673
1762
1855
1953
2046
2135
2658
1
483
746
884
1005
1113
1211
1301
1386
1465
1571
1710
1839
1959
2073
2191
2318
2439
2554
3239
Exemptions
5
Over
5
6.5000%
363
592
718
830
931
1025
1112
1194
1272
1377
1515
1646
1768
1884
2007
2140
2266
2387
3126
267
446
546
635
716
792
862
929
992
1078
1192
1299
1400
1497
1599
1709
1815
1917
2540
292
488
598
695
785
867
945
1018
1088
1182
1306
1424
1535
1641
1753
1874
1990
2102
2785
308
515
631
734
829
916
998
1075
1148
1248
1379
1504
1621
1733
1851
1979
2101
2219
2942
238
396
483
561
632
698
759
817
873
947
1046
1139
1227
1310
1399
1494
1586
1674
2211
261
434
531
616
695
767
834
898
959
1041
1150
1253
1349
1441
1538
1644
1744
1841
2434
276
459
561
651
734
811
882
950
1014
1101
1216
1325
1427
1525
1628
1739
1846
1949
2576
251
389
462
525
582
634
681
726
768
824
898
967
1030
1091
1154
1221
1285
1347
1713
281
434
516
586
649
707
760
809
856
919
1000
1076
1147
1214
1284
1359
1429
1497
1902
301
465
551
626
694
755
812
864
914
981
1068
1149
1224
1295
1369
1449
1525
1597
2028
235
371
445
509
568
621
670
716
760
818
895
967
1034
1098
1165
1237
1305
1371
1764
262
414
496
567
632
691
746
797
846
911
996
1076
1150
1221
1295
1375
1451
1523
1960
279
441
529
605
674
736
795
850
901
970
1061
1146
1226
1301
1380
1464
1545
1622
2086
321
536
656
763
861
952
1037
1117
1194
1297
1434
1564
1685
1802
1924
2058
2185
2307
3059
1
287
478
584
678
764
844
918
989
1056
1147
1266
1380
1486
1588
1695
1811
1922
2029
2683
2
Kentucky
545
840
996
1131
1253
1363
1465
1560
1649
1769
1925
2071
2205
2333
2466
2610
2745
2874
3645
4
3
Illinois
529
783
914
1026
1126
1216
1298
1375
1447
1542
1666
1781
1886
1986
2090
2200
2305
2404
2990
6.1500%
509
785
931
1057
1171
1274
1369
1458
1542
1654
1800
1936
2062
2181
2306
2440
2566
2687
3408
Florida
207
353
436
510
579
642
702
759
813
886
984
1077
1164
1248
1337
1434
1527
1617
2171
6.0000%
493
730
852
957
1051
1135
1212
1283
1351
1440
1556
1663
1762
1855
1952
2056
2154
2247
2796
California
380
620
753
869
976
1074
1165
1251
1333
1443
1588
1726
1853
1976
2104
2244
2376
2504
3279
5.7500%
200
341
421
493
559
620
678
732
784
855
949
1039
1123
1204
1290
1383
1473
1559
2093
316
488
578
657
728
792
851
907
959
1028
1119
1204
1283
1357
1435
1519
1598
1673
2124
4
293
462
553
633
705
771
832
889
943
1015
1110
1199
1282
1361
1443
1532
1616
1697
2182
Over
5
7.5000%
330
552
676
787
888
981
1069
1152
1230
1337
1478
1612
1737
1857
1984
2121
2252
2379
3153
344
574
703
818
924
1021
1112
1198
1280
1391
1538
1677
1808
1933
2064
2207
2344
2476
3282
6.0000%
296
493
602
699
789
871
948
1020
1090
1183
1307
1424
1533
1639
1749
1869
1984
2094
2770
308
513
627
729
822
907
988
1063
1136
1233
1362
1484
1599
1708
1824
1949
2068
2184
2889
6.2500%
329
507
601
682
756
822
884
941
995
1067
1162
1250
1331
1409
1489
1576
1658
1736
2203
346
533
632
718
795
864
929
989
1046
1122
1221
1313
1398
1480
1564
1655
1741
1823
2312
6.0000%
303
479
573
656
731
799
862
921
977
1052
1150
1243
1328
1410
1495
1587
1674
1758
2260
318
502
601
688
766
837
903
965
1024
1103
1205
1302
1392
1477
1566
1662
1754
1841
2367
(Continued)
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Income
A-21
APPENDIX A
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Louisiana
161
267
326
379
427
471
513
552
590
640
707
771
830
887
946
1011
1073
1133
1498
175
291
356
413
466
514
560
603
644
699
772
841
906
968
1033
1104
1172
1237
1637
184
306
374
435
490
541
589
635
678
736
813
886
954
1020
1089
1164
1235
1304
1725
251
395
472
540
601
656
708
757
802
863
944
1019
1089
1155
1225
1300
1371
1439
1848
266
419
501
573
638
697
751
803
851
916
1001
1081
1155
1225
1299
1378
1453
1526
1959
247
410
502
583
658
727
792
853
911
990
1094
1193
1285
1374
1467
1569
1666
1760
2334
262
436
533
619
699
772
841
906
968
1052
1163
1268
1366
1461
1560
1669
1772
1872
2483
154
256
313
364
411
453
494
532
568
617
681
743
800
855
913
976
1036
1094
1449
161
268
327
380
429
474
516
556
593
645
712
776
837
894
955
1021
1084
1144
1516
Michigan
226
357
427
488
543
594
641
685
726
782
854
923
986
1047
1110
1178
1242
1304
1676
Nebraska
223
371
453
527
594
656
714
769
822
892
986
1075
1158
1238
1322
1414
1501
1585
2100
278
437
523
598
665
727
784
837
888
956
1044
1127
1204
1278
1355
1437
1516
1591
2042
1
New York
144
238
291
338
382
421
459
494
527
572
632
689
742
793
847
905
961
1014
1342
191
318
388
451
509
562
612
659
703
764
844
919
990
1058
1130
1208
1282
1353
1791
273
455
556
647
730
806
878
946
1011
1098
1214
1324
1427
1526
1630
1744
1852
1956
2596
2
166
276
338
392
443
489
532
573
613
665
735
802
864
923
986
1054
1119
1182
1566
4.0000%
196
327
399
464
523
578
629
678
724
786
868
946
1020
1090
1163
1243
1320
1393
1844
Maine
204
339
415
482
544
600
654
704
752
817
902
983
1059
1132
1209
1292
1371
1448
1917
6.0000%
288
452
541
618
688
751
810
866
918
988
1079
1165
1245
1320
1400
1485
1566
1644
2109
167
281
345
402
455
504
550
593
634
690
764
834
900
963
1030
1103
1172
1239
1650
235
394
483
562
636
703
767
827
885
962
1065
1163
1255
1343
1436
1537
1634
1728
2303
265
412
490
558
619
675
727
775
821
881
961
1036
1105
1171
1239
1313
1383
1450
1850
265
446
547
638
722
799
871
940
1005
1094
1212
1324
1428
1529
1636
1751
1862
1969
2627
293
455
541
616
683
745
802
855
905
972
1059
1141
1217
1289
1365
1446
1522
1596
2035
311
482
574
653
725
789
850
906
959
1030
1122
1209
1289
1365
1445
1531
1612
1690
2154
221
350
420
481
536
587
634
678
719
775
848
917
981
1041
1105
1174
1239
1301
1676
274
461
566
660
746
826
901
972
1040
1132
1254
1370
1478
1583
1693
1813
1927
2038
2720
5
North Carolina
175
292
357
415
468
518
564
607
649
705
779
849
915
978
1045
1117
1186
1253
1661
173
291
358
417
472
522
570
615
657
715
792
865
933
999
1068
1143
1215
1285
1711
1
254
426
522
609
688
762
831
896
959
1043
1155
1262
1361
1457
1559
1669
1774
1876
2502
Nevada
294
491
601
699
789
872
949
1023
1093
1188
1314
1433
1544
1651
1764
1887
2004
2117
2811
4.0000%
170
283
346
402
454
501
546
588
628
682
754
822
886
947
1011
1081
1148
1212
1607
159
267
328
383
433
479
523
564
603
656
727
793
856
916
980
1049
1114
1178
1569
Minnesota
301
473
565
646
719
785
847
904
959
1032
1127
1217
1300
1379
1462
1551
1635
1716
2202
5.5000%
282
470
575
669
755
834
908
979
1046
1136
1256
1370
1477
1579
1687
1804
1916
2024
2686
146
246
302
352
398
441
480
518
554
603
668
729
786
842
900
963
1024
1082
1440
250
398
477
547
609
667
720
770
817
881
964
1042
1114
1183
1256
1334
1407
1478
1905
324
503
598
681
755
823
886
944
999
1073
1170
1260
1343
1423
1506
1595
1679
1760
2243
2
270
429
514
589
657
719
777
830
881
950
1039
1124
1202
1276
1354
1438
1518
1594
2054
285
452
543
622
693
759
819
876
930
1002
1097
1186
1268
1347
1429
1518
1602
1683
2168
5.5000%
178
299
368
429
485
537
586
632
676
736
815
889
960
1027
1099
1176
1250
1321
1760
Maryland
184
310
381
445
503
557
608
656
701
763
845
923
996
1066
1140
1220
1297
1371
1827
6.8750%
281
473
581
677
766
848
925
998
1068
1162
1288
1407
1518
1625
1739
1862
1980
2094
2795
244
404
493
572
644
711
773
832
888
964
1064
1158
1247
1331
1420
1517
1609
1698
2241
414
642
763
868
963
1048
1128
1202
1272
1366
1488
1602
1708
1808
1913
2025
2132
2234
2842
476
739
878
1000
1109
1207
1299
1384
1465
1573
1713
1845
1966
2082
2202
2332
2454
2572
3272
248
413
504
586
661
730
795
857
915
994
1098
1197
1290
1379
1473
1575
1672
1766
2340
266
443
542
631
712
786
856
923
986
1071
1184
1291
1391
1487
1588
1698
1803
1905
2526
188
295
352
402
447
488
527
562
596
641
700
755
806
855
906
961
1013
1063
1362
210
330
394
449
500
545
588
628
665
715
781
842
899
954
1010
1071
1129
1185
1517
550
853
1014
1154
1279
1393
1499
1598
1690
1815
1977
2129
2269
2402
2541
2691
2832
2968
3775
4,6
278
463
566
659
743
822
895
964
1030
1119
1238
1349
1454
1555
1661
1776
1887
1993
2644
North Dakota
314
498
598
685
764
836
903
966
1025
1104
1209
1307
1398
1484
1575
1673
1766
1855
2390
255
422
515
598
673
743
808
870
929
1008
1112
1211
1304
1392
1486
1587
1683
1776
2345
1
518
803
955
1087
1205
1313
1412
1505
1593
1710
1862
2005
2138
2263
2394
2535
2668
2796
3557
New Jersey
350
543
646
735
815
888
955
1018
1077
1157
1260
1357
1447
1533
1622
1718
1808
1895
2414
4.7500%
297
472
566
648
723
791
855
914
970
1045
1144
1236
1323
1404
1490
1583
1671
1755
2261
229
380
464
538
606
668
727
782
835
906
1000
1088
1171
1251
1335
1426
1512
1596
2105
Mississippi
291
489
601
701
793
878
958
1034
1106
1204
1333
1457
1572
1684
1801
1929
2051
2169
2896
6.8500%
335
520
618
704
780
850
915
975
1032
1108
1208
1301
1387
1469
1555
1647
1734
1817
2315
208
343
419
486
547
604
656
706
754
818
902
982
1057
1129
1204
1286
1364
1439
1898
286
477
584
680
767
848
924
995
1063
1155
1278
1393
1502
1606
1716
1835
1948
2058
2731
1
225
353
421
481
534
583
628
671
711
764
835
900
961
1019
1079
1144
1206
1265
1619
237
370
442
505
561
612
660
704
746
802
876
944
1008
1069
1132
1201
1265
1327
1698
6.0000%
264
437
533
619
697
770
837
901
962
1044
1152
1254
1350
1442
1539
1644
1744
1840
2429
Massachusetts
276
458
559
648
731
806
877
944
1008
1093
1207
1314
1415
1511
1613
1723
1828
1929
2546
7.0000%
576
893
1062
1209
1340
1460
1570
1674
1771
1901
2071
2230
2377
2517
2662
2819
2967
3109
3955
230
363
434
496
552
603
651
695
737
793
867
936
1000
1061
1125
1193
1258
1321
1695
172
272
325
373
415
454
490
524
556
599
655
708
757
804
853
905
955
1003
1292
195
309
370
424
472
516
557
595
632
680
744
804
859
912
968
1027
1084
1138
1464
211
334
400
457
509
557
601
643
682
734
803
867
927
984
1043
1108
1169
1227
1578
195
337
419
492
561
625
685
743
798
873
973
1069
1159
1247
1340
1441
1538
1633
2222
225
371
452
523
589
649
705
758
809
877
967
1052
1132
1208
1288
1375
1457
1537
2023
223
353
422
483
538
588
635
679
720
775
847
915
979
1039
1101
1169
1233
1295
1665
1
217
375
467
550
626
698
766
831
892
977
1089
1197
1299
1397
1502
1616
1725
1832
2496
231
400
498
587
669
745
818
887
954
1044
1165
1280
1389
1494
1606
1729
1846
1960
2672
245
404
493
571
642
708
770
828
883
958
1056
1149
1236
1319
1407
1501
1592
1679
2210
258
426
519
601
677
746
811
872
930
1009
1112
1210
1302
1390
1482
1582
1677
1769
2330
Ohio
259
405
483
552
613
669
721
769
815
876
956
1031
1101
1167
1236
1311
1381
1448
1853
239
376
450
514
573
626
675
721
764
822
899
970
1036
1099
1165
1236
1304
1368
1756
2
New Mexico
302
505
618
719
812
898
978
1054
1126
1224
1353
1476
1591
1702
1818
1945
2066
2182
2897
5.0000%
246
385
459
524
583
636
685
731
775
833
909
981
1047
1110
1176
1247
1314
1378
1763
219
345
413
472
525
574
619
661
701
755
825
891
952
1009
1070
1136
1197
1257
1613
Missouri
613
950
1129
1285
1425
1552
1670
1780
1883
2021
2202
2371
2527
2676
2831
2997
3155
3305
4205
7.0000%
293
489
599
696
786
869
947
1020
1090
1184
1310
1428
1540
1646
1759
1881
1998
2111
2802
201
317
379
434
483
528
569
608
645
694
759
819
875
929
985
1045
1102
1157
1485
241
419
522
614
701
781
857
930
1000
1094
1221
1343
1457
1568
1685
1814
1937
2057
2806
1
268
442
538
624
702
774
841
905
965
1047
1155
1256
1352
1443
1539
1642
1741
1837
2419
6.250 0%
246
387
463
529
589
643
694
741
786
846
924
997
1066
1130
1198
1271
1341
1407
1805
255
402
481
549
611
668
720
769
815
877
959
1035
1106
1173
1243
1319
1391
1460
1872
4.2250%
233
368
441
504
562
614
663
708
751
809
884
955
1021
1083
1149
1220
1287
1351
1737
247
390
466
534
594
650
701
749
794
855
935
1010
1080
1146
1215
1290
1360
1428
1836
5.1250%
250
434
541
637
727
810
889
965
1037
1136
1267
1393
1512
1627
1750
1883
2012
2136
2915
262
455
567
668
762
850
933
1013
1089
1192
1331
1463
1588
1709
1838
1978
2113
2245
3064
5.7500%
275
455
554
642
723
797
866
932
994
1078
1189
1294
1392
1485
1584
1691
1793
1891
2491
286
472
576
667
751
828
900
968
1033
1120
1235
1344
1446
1544
1646
1758
1864
1966
2589
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-22
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Income
$0
$20,000
$20,000
$30,000
Oklahoma
243
379
452
515
572
624
672
717
760
817
891
960
1025
1086
1150
1219
1284
1347
1721
279
435
519
591
657
716
771
823
871
936
1022
1101
1175
1245
1318
1397
1471
1543
1970
303
473
564
642
713
778
838
894
946
1017
1109
1195
1275
1351
1431
1516
1597
1674
2137
South Dakota
235
366
437
498
553
603
649
693
733
788
860
927
989
1048
1109
1175
1238
1298
1657
322
502
598
682
757
826
889
948
1004
1079
1177
1268
1353
1433
1518
1608
1694
1776
2266
1
271
423
505
575
639
697
750
800
848
911
993
1071
1143
1211
1282
1358
1431
1500
1915
296
461
550
627
696
759
817
872
923
992
1082
1167
1245
1319
1396
1480
1559
1634
2086
174
270
181
281
Vermont
314
490
584
666
740
807
869
927
982
1055
1151
1240
1323
1402
1485
1573
1657
1737
2218
1
163
253
186
288
4.5000%
338
526
627
714
793
865
931
993
1052
1130
1233
1328
1417
1501
1589
1684
1774
1860
2373
Pennsylvania
359
560
667
760
844
920
990
1056
1119
1202
1311
1412
1507
1596
1690
1790
1886
1977
2522
4.0000%
330
514
613
699
776
846
911
972
1030
1106
1207
1301
1388
1471
1557
1650
1738
1822
2326
210
346
421
488
548
605
657
707
754
817
901
980
1054
1125
1200
1281
1358
1432
1886
220
363
442
512
576
635
690
743
792
859
947
1031
1109
1183
1262
1347
1429
1507
1985
Tennessee
351
548
653
744
827
901
971
1035
1097
1178
1285
1385
1478
1566
1658
1757
1851
1941
2478
6.0000%
190
294
194
319
388
449
505
557
605
650
693
752
829
901
969
1034
1103
1177
1248
1316
1731
366
579
693
793
884
967
1043
1115
1183
1274
1393
1505
1609
1708
1812
1923
2029
2131
2740
228
376
458
530
597
658
715
770
821
890
982
1068
1150
1227
1309
1397
1482
1563
2059
2
416
658
789
903
1006
1099
1187
1268
1345
1449
1584
1712
1830
1942
2060
2186
2307
2422
3114
450
711
852
975
1086
1187
1281
1369
1453
1564
1710
1848
1975
2096
2223
2360
2490
2614
3361
Virginia
475
751
900
1030
1147
1254
1354
1447
1535
1652
1807
1952
2086
2214
2348
2493
2630
2761
3550
2
6.0000%
234
386
471
545
614
677
736
791
844
916
1010
1099
1182
1262
1346
1438
1524
1608
2119
Rhode Island
243
400
488
566
637
702
763
821
876
950
1048
1141
1228
1311
1398
1493
1583
1670
2201
7.0000%
496
784
940
1075
1198
1309
1413
1510
1602
1725
1886
2037
2178
2311
2451
2602
2745
2882
3705
255
397
472
537
596
650
699
745
789
847
923
994
1060
1123
1188
1258
1325
1388
1768
278
433
515
586
650
708
762
812
860
923
1006
1084
1155
1224
1295
1371
1444
1513
1926
293
455
541
616
684
745
802
855
905
971
1059
1140
1216
1287
1362
1443
1519
1592
2027
283
466
568
658
741
817
888
956
1020
1106
1220
1328
1429
1525
1627
1738
1843
1944
2564
301
497
606
702
790
872
948
1020
1088
1180
1302
1417
1525
1629
1738
1856
1968
2077
2740
Texas
525
830
995
1138
1268
1386
1495
1598
1695
1825
1996
2156
2305
2446
2594
2753
2904
3049
3920
4.3000%
254
419
510
591
664
732
796
856
913
991
1092
1189
1279
1365
1456
1555
1649
1739
2292
304
472
562
639
709
773
832
886
938
1007
1098
1182
1261
1335
1413
1496
1575
1651
2102
1
Washington
315
520
634
735
828
913
993
1068
1140
1236
1364
1485
1598
1707
1821
1945
2063
2177
2872
1
7.0000%
313
486
578
658
730
795
855
912
965
1036
1130
1216
1297
1374
1453
1539
1620
1698
2162
South Carolina
325
504
600
683
758
825
888
947
1002
1076
1173
1263
1346
1426
1509
1598
1682
1763
2245
6.2500%
326
539
657
762
858
946
1029
1107
1181
1282
1414
1540
1657
1770
1888
2017
2139
2258
2979
234
386
470
545
614
677
736
792
845
917
1011
1101
1185
1265
1350
1441
1528
1613
2127
257
425
519
601
677
747
812
874
933
1012
1117
1216
1308
1397
1490
1592
1688
1781
2350
272
450
549
637
718
792
861
926
988
1072
1183
1288
1387
1481
1580
1687
1790
1889
2492
267
426
512
587
655
717
774
829
880
948
1039
1123
1202
1277
1356
1440
1521
1598
2063
288
459
551
632
705
772
834
892
947
1021
1118
1210
1294
1375
1460
1551
1638
1721
2221
Utah
342
565
688
799
899
992
1079
1161
1239
1344
1483
1615
1739
1857
1981
2116
2245
2369
3127
6.5000%
236
376
452
518
578
633
684
732
777
838
917
992
1062
1128
1197
1272
1343
1412
1822
284
469
572
664
748
825
897
965
1030
1118
1233
1343
1445
1544
1647
1759
1866
1969
2599
2
West Virginia
195
303
178
274
203
310
218
334
230
352
240
367
254
388
260
431
287
476
304
504
316
526
327
543
341
567
250
413
279
461
304
484
581
666
743
814
879
941
999
1077
1179
1276
1365
1450
1539
1635
1727
1814
2342
2
297
492
311
516
6.0000%
293
484
591
685
772
852
926
997
1064
1154
1274
1387
1493
1594
1701
1817
1927
2034
2684
305
505
616
715
805
888
966
1040
1110
1204
1329
1447
1557
1663
1775
1896
2011
2122
2801
4.7000%
317
504
606
695
775
848
917
981
1041
1123
1229
1330
1423
1511
1604
1705
1800
1891
2441
335
533
640
734
819
896
968
1036
1100
1186
1299
1404
1503
1596
1695
1800
1901
1997
2578
6.0000%
323
535
338
561
686
$30,000
$40,000
301
321
334
343
350
360
324
367
395
417
434
459
526
581
616
642
663
693
503
563
601
630
653
$40,000
$50,000
343
366
380
390
399
410
368
416
448
472
492
520
611
674
715
746
770
804
584
653
697
731
758
796
$50,000
$60,000
380
406
422
433
442
455
407
460
495
522
544
574
688
760
806
840
868
907
657
735
786
824
855
897
$60,000
$70,000
415
442
459
472
482
496
442
500
538
567
591
624
760
839
889
928
959
1001
725
811
867
909
943
991
$70,000
$80,000
446
476
494
508
519
533
475
537
578
609
634
670
826
912
968
1009
1043
1090
789
883
943
989
1027
1078
$80,000
$90,000
476
507
527
541
553
569
506
572
615
648
675
712
890
982
1042
1087
1123
1173
849
950
1016
1065
1105
1161
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
503
540
589
634
676
716
758
803
845
886
1128
537
576
628
677
721
764
808
856
901
944
1203
558
599
652
703
749
793
840
889
936
981
1249
573
615
670
722
770
815
863
914
962
1008
1283
585
628
685
738
786
833
881
933
982
1029
1311
602
646
704
758
809
856
906
959
1010
1059
1348
534
573
623
670
714
755
798
844
887
929
1178
604
647
704
757
805
852
900
952
1001
1047
1326
650
696
757
813
866
915
967
1022
1075
1125
1424
685
733
797
857
912
964
1018
1076
1132
1184
1498
713
764
830
892
949
1003
1060
1121
1178
1233
1559
753
806
876
941
1001
1058
1118
1182
1242
1300
1643
950
1030
1138
1239
1334
1424
1520
1624
1723
1818
2401
1049
1138
1257
1369
1474
1574
1680
1795
1904
2010
2655
1112
1207
1333
1452
1563
1670
1783
1905
2021
2133
2819
1160
1259
1391
1515
1631
1743
1860
1987
2109
2226
2942
1199
1302
1437
1566
1686
1801
1923
2055
2180
2301
3042
1252
1360
1502
1636
1762
1882
2009
2147
2278
2405
3179
906
983
1085
1181
1271
1358
1449
1548
1642
1733
2289
1014
1101
1215
1323
1425
1522
1624
1735
1841
1944
2569
1084
1177
1299
1415
1524
1628
1738
1857
1970
2080
2750
1137
1234
1363
1485
1599
1708
1823
1948
2068
2183
2886
1180
1281
1415
1541
1660
1773
1893
2023
2147
2266
2998
1239
1345
1486
1619
1744
1863
1989
2125
2256
2381
3151
175
290
354
410
462
510
555
597
637
691
763
831
894
955
1019
1089
1155
1219
1608
184
305
372
432
487
537
585
629
671
729
804
876
943
1007
1074
1148
1217
1285
1696
Income
$0
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$120,000
$140,000
$160,000
$180,000
$200,000
$225,000
$250,000
$275,000
$300,000
or more
Wisconsin
212
347
421
487
547
603
654
703
750
812
895
973
1046
1115
1189
1268
1344
1416
1860
233
382
465
538
604
666
723
777
828
898
989
1075
1156
1233
1314
1402
1486
1567
2059
247
405
493
570
641
706
767
824
878
952
1049
1141
1226
1308
1395
1488
1577
1663
2186
257
422
513
594
668
736
799
859
916
993
1094
1190
1279
1365
1455
1552
1645
1735
2281
5.0000%
266
436
530
614
690
760
826
888
946
1026
1130
1229
1322
1410
1503
1604
1700
1793
2357
Wyoming
277
455
553
640
720
793
862
927
988
1071
1180
1283
1380
1472
1570
1675
1776
1872
2462
160
266
324
376
423
467
508
547
583
633
698
760
818
874
932
996
1056
1114
1470
191
317
387
449
506
558
607
653
697
757
835
909
979
1046
1116
1192
1264
1334
1762
4.0000%
197
326
398
462
520
574
625
673
718
779
860
937
1008
1077
1149
1227
1302
1374
1815
204 Note. Residents of Alaska do not have a state sales tax, but should follow
339 the instructions on the next pages to determine their local sales tax amount.
414
480
541
1. Use the Ratio Method to determine your local sales tax deduction, then add
597
that to the appropriate amount in the state table. Your state sales tax rate is
649
provided next to the state name.
699
746 2. Follow the instructions on the next pages to determine your local sales tax
deduction, then add that to the appropriate amount in the state table.
810
894 3. The California table includes the 1.25% uniform local sales tax rate in
974
addition to the 6.25% state sales tax rate for a total of 7.50%. Some
1048
California localities impose a larger local sales tax. Taxpayers who reside in
1119
those jurisdictions should use the Ratio Method to determine their local
1195
sales tax deduction, then add that to the appropriate amount in the state
table. The denominator of the correct ratio is 7.50%, and the numerator is
1276
the total sales tax rate minus the 7.50% tax rate.
1354
1429 4. This state does not have a local general sales tax, so the amount in the state
1887
table is the only amount to be deducted.
5. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a
larger local sales tax. Taypayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction, then add that to the
appropriate amount in the state table. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus the 6.85% tax rate.
6. Residents of Salem County, New Jersey should deduct only half of the amount in the state table.
7. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
Income
A-23
APPENDIX A
Alaska
Arizona
Arkansas
Any locality
C
Chandler, Glendale, Gilbert, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality B
Any locality
B
Colorado
Georgia
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
Illinois
Louisiana
Missouri
New York
North Carolina
South Carolina
THEN use
Local Table...
Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver
County, El Paso County, Larimer County, Pueblo County, or any other locality
B
C
Any locality
City of Aurora
B
B
Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, East Baton Rouge Parish, Iberia Parish,
Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish,
Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or
Terrebonne Parish
B
B
B
D*
A
A
B
County, Florence County, Hampton County, Jasper County, Lee County, Marion County, Marlboro County,
or any other locality
Tennessee
Any locality
Utah
Virginia
Any locality
Any locality
A
B
West Virginia
Any locality
Path: E:/CHE/3B2/SWFT2016_V4-150001/APPFile/BK-CHE-SWFT2016_V4-150001App-A.3d
Date: 13th March 2015
Time: 13:38
User ID: karthikeyanr
1BlackLining
Disabled
APPENDIX A
A-24
2014 Optional Local Sales Tax Tables for Certain Local Jurisdictions
But
less
than
2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part, except for use as permitted in a license distributed with a certain product or service or otherwise on a password-protected website for classroom use.
At
least
Exemptions
1
Exemptions
Over
5
Local Table A
Over
5
Local Table B
$0
20,000
30,000
40,000
50,000
$20,000
30,000
40,000
50,000
60,000
38
60
71
81
89
43
66
79
90
99
46
71
84
96
106
48
74
88
100
111
50
77
91
104
115
52
81
96
109
121
47
71
84
96
106
53
82
97
110
122
58
89
105
119
132
62
94
111
126
140
64
99
117
132
146
68
105
124
140
155
60,000
70,000
80,000
90,000
100,000
70,000
80,000
90,000
100,000
120,000
97
105
112
118
127
108
117
124
131
141
115
124
132
140
150
121
130
139
147
157
125
135
144
152
163
131
141
150
159
171
115
124
132
139
149
132
142
151
159
171
143
154
164
173
185
152
163
173
183
196
159
170
181
192
205
169
181
192
203
218
120,000
140,000
160,000
180,000
200,000
140,000
160,000
180,000
200,000
225,000
138
149
159
168
178
154
166
176
187
198
164
176
188
199
210
171
184
197
208
220
178
191
204
216
228
186
200
213
226
239
162
175
186
196
208
186
200
212
225
237
201
216
230
243
257
213
229
244
258
272
223
240
255
270
285
237
254
271
286
302
225,000
250,000
275,000
300,000
250,000
275,000
300,000
or more
189
199
208
265
209
220
231
294
223
234
246
313
233
245
257
327
241
254
266
338
253
266
279
354
220
231
242
306
251
264
276
349
272
286
299
378
288
303
317
400
301
316
331
418
319
336
351
444
$0
$20,000
56
64
69
73
77
81
36
39
40
42
43
44
20,000
30,000
87
100
108
114
120
127
60
64
67
69
71
73
Local Table C
Local Table D
30,000
40,000
104
119
129
136
143
151
73
78
82
85
87
89
40,000
50,000
119
136
147
156
163
173
85
91
95
98
101
104
50,000
60,000
132
151
163
173
181
192
96
103
107
111
114
117
60,000
70,000
70,000
80,000
144
155
164
177
178
192
189
203
197
212
209
225
105
115
113
124
119
129
122
133
125
137
130
141
80,000
90,000
90,000
100,000
165
175
189
200
205
217
217
230
227
240
240
255
124
132
133
142
139
148
143
153
147
157
152
162
176
100,000
120,000
188
215
233
247
258
274
143
154
161
166
171
120,000
140,000
205
235
254
269
282
299
158
170
178
184
189
195
140,000
160,000
221
253
274
290
304
322
172
186
194
201
206
212
160,000
180,000
236
270
293
310
324
344
186
200
209
216
222
229
180,000
200,000
200,000
225,000
250
265
286
303
310
329
328
348
343
364
364
386
198
212
214
228
224
239
231
247
237
253
245
261
225,000
250,000
281
322
348
369
385
409
226
244
255
264
270
279
250,000
275,000
296
339
367
388
406
431
240
259
271
280
287
297
275,000
300,000
300,000
or more
311
397
355
454
385
492
407
520
426
544
452
577
254
336
274
362
286
379
296
392
303
402
313
415
2016 Cengage Learning. All Rights Reserved. This content is not yet final and Cengage Learning
does not guarantee this page will contain current material or match the published product.
Income