PUBLIC LAW 88-272-FEB. 26, 1964
138
[78 STAT.
"Table IV—Man ied Persons Filing SEPARATE Returns lO PERCENT STANDARD DEDUCTION 'Taxable Years Beginning After December 31, 1964 If a d j u s t e d tcross income is—
And the number o f exemptions is— 1
At least
2
3
But less than
4 or more
If a d j u s t e d gross income is—
And the number o f exemptions is
1 At least
2
3
The tox is— $0 675 700 72S 750 77S 800 825 850 875 900 925 950 975 1,000 1.025 1,050 1.075 1.100 1.125 1.150 1.175 1,200 1.225 1.250 1.275 1.300 1.325 1.350 1.375 1.400 1,425 1,4.'^0 1.475 1.600 1.625 1.650 1.575 l.fiOO 1.625 1.650 1.675 1.700 1,725 1,750 1.775 1.800 1,826 1,850 1,875 1,900 1,926 1,950 1,975 2,000 2,025 2,050 2,076 2,100 2,125 2,150 2,176 2,200 2,225 2,260 2,276 2,300
$675 700 725 750 775 800 825 8.50 875 900 926 9.50 975 1,000 1,025 1.0.50 1,075 1,100 1.125 1,150 1.175 1.200 1.225 1.250 1.275 1.300 1.325 1,350 1.375 1.400 1.425 1.450 1.475 1,500 1,525 1,550 1.576 l.fiOO 1,626 1,650 1,675 1.700 1.726 1.760 1.776 1.800 1.826 1.850 1,876 1.900 1.925 1,960 1,975 2.000 2,026 2,050 2.076 2.100 2,125 2,150 2,175 2,200 2,225 2.250 2.276 2,300 2,325
$0 3 6 9 12 16 18 22 25 28 31 34 37 40 44 47 50 53 56 69 62 66 69 72 75 79 82 86 89 92 96 99 102 106 109 113 116 119 123 126 129 133 136 140 143 146 1.50 1.54 1.57 161 164 168 172 175 179 182 186 190 193 197 200 204 208 211 215 218 222
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 7 10 13 16 19 23 26 29 32 35 38 41 45 48 61 64 57 60 64 67 70 73 77 80 83 87 90 93 97 100 104 107 110 114 117 120 124 127
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 5 8 11 14 17 20 24 27 30 33 36 39
4
5
6
7
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 9 16 22 28 36 41 47 64 60 66 73 79 86 93 100 106 113 120 127
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 14 20 26 33 39
But less than
8or more
The tax is— $0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
$2,326 2,350 2,375 2,400 2,426 2,450 2,475 2,500 2.525 2,5.50 2,575 2,600 2.626 2.6.50 2.675 2,700 2,725 2,7.50 2,775 2.800 2,825 2,8.50 2,875 2.900 2,925 2,950 2,975 3.000 3.0.50 3,100 3,150 3,200 3.250 3,300 3,3.50 3,400 3.450 3,600 3,650 3,600 3,650 3,700 3,750 3,800 3,860 3,900 3,960 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,450 4,500 4,550 4,600 4,650 4,700 4,750 4,800 4,860 4,900 4,950
$2.3,50 $226 $131 2,376 229 134 2,400 233 137 2,426 237 141 2,450 241 144 2,475 245 148 2,600 249 161 2,.126 252 165 2,.550 256 158 2,575 260 162 2,600 264 166 2.625 268 169 2,660 272 173 2,676 276 176 2,700 279 180 2,725 283 184 2,750 287 187 2.776 291 191 2,800 294 194 2,825 298 198 2.8.50 302 202 2,875 306 205 2,900 310 209 2.925 314 212 2,9.50 318 216 2.975 323 220 3.000 327 223 3,050 333 229 3,100 342 236 3,150 350 244 3,200 359 252 3.250 367 259 3,300 376 267 3.3.50 386 275 3,400 393 282 3,450 402 290 3,600 410 298 3.650 419 306 3,600 427 313 3,650 4.36 322 3,700 444 330 3,750 453 339 3,800 462 348 3,850 470 356 3,900 479 365 3,960 487 373 4,000 496 382 4,050 504 390 4,100 613 399 4,150 621 407 4,200 630 416 4,250 638 424 4,300 647 433 4,350 666 442 4,400 564 450 4,460 673 469 4,.500 681 467 4,650 690 476 4,600 598 484 4,650 607 493 4,700 616 601 4,760 624 610 4,800 633 619 4,860 641 627 4,900 650 636 4,960 658 544 6,000 667 653
$43 46 49 62 55 68 61 66 68 71 74 78 81 84 88 91 95 98 101 105 108 111 115 118 122 125 128 133 140 147 154 161 169 176 183 190 197 206 212 219 226 234 242 249 267 265 272 280 287 295 303 310 .119 328 336 346 353 362 370 379 387 396 405 413 422 430 439
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 6 9 12 16 18 22 25 28 31 34 37 40 45 61 C8 64 70 77 84 91 97 104 111 118 124 131 138 145 152 1.59 166 173 181 188 196 202 209 217 224 231 239 247 254 262 570 277 285 293 300 308 316 325
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 12 18 24 30 37 43 49 66 62 68 75 82 88 96 102 109 115 122 129 136 142 149 167 164 171 178 186 193 200 207 214 221
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
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