skip navigation

Search Help
Navigation Help

Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #

Forms
Publications

Comments
About Tax Map

Previous Page: Instructions - Line 13

Next Page: Instructions - Lines 18, 19, and 20
Use

to find additional instances of index items.

taxmap/instr/i1040sj-009.htm#TXMP5d926496
Line 16

If line 15 is zero or less, enter -0- on line 16. Otherwise, figure the tax on the amount on line 15 using:

The 2005 Tax Rate Schedules on page J-9,
The 2005 Qualified Dividends and Capital Gain Tax Worksheet on page J-10, or
The 2005 Schedule D Tax Worksheet (but use the 2005 Tax Rate Schedules on page J-9 instead of the 2005 Tax Table when figuring the tax on the Schedule D Tax Worksheet, lines 34 and 36).

taxmap/instr/i1040sj-009.htm#f25514j05

2005 Tax Rate Schedules—Line 16

Schedule X—Use if your 2005 filing status was Single					Schedule Y-2—Use if your 2005 filing status was mmmmmmnnMarried filing separately
If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—	If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—
$0 7,300 29,700 71,950 150,150 326,450	$7,300 29,700 71,950 150,150 326,450 .............	........... $730.00 + 4,090.00 + 14,652.50 + 36,548.50 + 94,727.50 +	10% 15% 25% 28% 33% 35%	$0 7,300 29,700 71,950 150,150 326,450	$0 7,300 29,700 59,975 91,400 163,225	$7,300 29,700 59,975 91,400 163,225 .............	........... $730.00 + 4,090.00 + 11,658.75 + 20,457.75 + 44,160.00 +	10% 15% 25% 28% 33% 35%	$0 7,300 29,700 59,975 91,400 163,225
Schedule Y-1—Use if your 2005 filing status was Married mmmmmmn filing jointly or Qualifying widow(er)					Schedule Z—Use if your 2005 filing status was Head of mmmmmnnhousehold
If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—	If Schedule J, line 15, is: Over—	But not over—	Enter onm m m Schedule J,m m m line 16m m m		of the amount over—
$0 14,600 59,400 119,950 182,800 326,450	$14,600 59,400 119,950 182,800 326,450 ............	........... $1,460.00 + 8,180.00 + 23,317.50 + 40,915.50 + 88,320.00 +	10% 15% 25% 28% 33% 35%	$0 14,600 59,400 119,950 182,800 326,450	$0 10,450 39,800 102,800 166,450 326,450	$10,450 39,800 102,800 166,450 326,450 .............	........... $1,045.00 + 5,447.50 + 21,197.50 + 39,019.50 + 91,819.50 +	10% 15% 25% 28% 33% 35%	$0 10,450 39,800 102,800 166,450 326,450


Previous Page: Instructions - Line 13 Next Page: Instructions - Lines 18, 19, and 20 Use to find additional instances of index items.