PUBLIC LAW 88-272-FEB. 26, 1964
78 STAT. ]
139
"Table V—Married Persons Filing SEPARATE Returns "MINIMUM STANDARD DEDUCTION •Taxable Years Beginning After December 31,1%4 If adjusted gross income is—
And the naml>er of exemptions is— 1
At least
2
3
But less tlian
4 or more
If adjusted gross income is—
And the number of exemptions is—
1 At least
2
3
$800 826 850 875 900 925 960 975 1,000 1,025 1,050 1,076 1,100 1,125 1,160 1,176 1,200 1,226 1,250 1,276 1,300 1,325 1,350 1,375 1,400 1,426 1,450 1,475 1,500 1,525 1,650 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1.776 1.800 1.825 1,850 1,876 1.900 1.926 1.950 1,975 2,000 2,026 2,060 2,076 2.100 2,125 2,150 2,176 2.200 2,225 2,260 2,276 2,300 2.326 2.360 2.376 2.400
$0 2 6 9 12 16 19 23 26 30 33 37 40 44 47 61 64 68 61 65 68 72 76 79 83 87 91 94 98 102 106 109 113 117 121 124 128 132 136 139 143 147 161 166 159 163 167 171 176 179 183 187 191 195 199 203 207 211 215 219 223 227 231 236 240
$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 9 12 16 19 23 26 30 33 37 40 44 47 61 54 58 61 66 68 72 76 79 83 87 91 94 98 102 106 109 113 117 121 124 128
$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 5 9 12 16 19 23 26
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 4 11 18 25 32 39 46 63 60 67 74 81 89 96 104 111 119 126
$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 4 11 18 25 32 39
But less than
The ta x l s SO 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 1,450 1,475 1,500 1,525 1.650 1,675 1,600 1,625 1,650 1,676 1,700 1,725 1.750 1,776 1,800 1,825 1,850 1,876 1,900 1.926 1.950 1,976 2,000 2,025 2,050 2,076 2,100 2,125 2,150 2,175 2,200 2,226 2,260 2,276 2,300 2,325 2,360 2.376
4
8 or 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
$2,400 2,426 2,450 2,475 2,500 2,526 2,550 2,676 2,600 2,625 2,650 2,676 2,700 2,726 2,750 2,775 2,800 2,825 2,850 2.876 2,900 2.926 2,950 2,975 3,000 3.060 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3.500 3,650 3,600 3,650 3,700 3,750 3,800 3,850 3.900 3.950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,360 4,400 4,450 4,500 4,650 4,600 4,650 4,700 4,760 4,800 4,850 4,900 4,950
$2,426 2,450 2,475 2,500 2,525 2,550 2,676 2,600 2,625 2,650 2,676 2,700 2,726 2,750 2,775 2,800 2,826 2,850 2,876 2,900 2,925 2,950 2,975 3,000 3,050 3,100 3,150 3,200 3,250 3,300 3,350 3,400 3,450 3,500 3,550 3,600 3,660 3.700 3,750 3,800 3,850 3,900 3,950 4,000 4,050 4,100 4,150 4,200 4,250 4,300 4,350 4,400 4,460 4,500 4,550 4,600 4.650 4.700 4.750 4.800 4.850 4.900 4,960 6,000
$244 248 253 257 261 266 270 274 278 282 287 291 296 299 304 308 312 317 322 327 331 336 341 346 353 362 372 381 391 400 410 419 429 438 448 467 467 476 486 495 505 514 524 533 543 552 662 571 681 590 600 609 619 628 638 647 657 666 676 685 696 707 718 729
$132 136 139 143 147 151 155 159 163 167 171 175 179 183 187 191 195 199 203 207 211 216 219 223 229 238 246 255 263 272 280 289 297 306 315 324 334 343 353 362 372 381 391 400 410 419 429 438 448 457 467 476 486 496 605 614 524 533 643 662 662 671 681 690
$30 33 37 40 44 47 61 54 58 61 65 68 72 76 79 83 87 91 94 98 102 106 109 113 119 126 134 141 149 157 165 173 181 189 197 205 213 221 229 238 246 265 263 272 280 289 297 306 316 324 334 343 363 362 372 381 391 400 410 419 429 438 448 457
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 6 9 12 18 25 32 39 46 63 60 67 74 81 89 96 104 111 119 126 134 141 149 157 165 173 181 189 197 205 213 221 229 238 246 255 263 272 280 289 297 306 315 324
$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 4 11 18 25 32 39 46 63 60 67 74 81 89 96 104 111 119 126 134 141 149 157 166 173 181 189 197 205 213 221
$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
a 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
u"
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