133
PUBLIC LAW 88-272-FEB. 26, 1964
78 STAT. ]
"Table IV—Married Persons Filing SEPARATE Returns "10 PERCENT STANDARD DEDUCTION "Taxable Years Beginning in 1964 If a d j u s t e d gross income is— At least
But less than
And the number o f exemptions is— 1
2
3
4 or more
If a d j u s t e d gross Income is— At least
But less than
And the number o f exemptions is—
1
2
3
The tax is— $0 676 700 725 760 776 800 826 860 876 900 926 960 976 1,000 1,026 1,060 1,076 1,100 1,126 1.150 1,176 1,200 1,225 1,250 1,276 1,300 1,325 1.360 1,375 1,400 1,425 1,460 1,475 1,500 1,626 1,560 1,676 1,600 1.625 1,650 1,675 1,700 1,726 1,760 1,776 1,800 1,826 1,850 1,875 1.900 1,926 1,960 1,976 2,000 2,025 2,050 2,075 2.100 2,126 2,160 2,175 2,200 2,226 2,260 2,276 2.300
$675 700 725 750 775 800 825 860 876 900 926 960 975 1,000 1.026 1,060 1,076 1,100 1,125 1,160 1,176 1,200 1,225 1,250 1,276 1,300 1,325 1,360 1,375 1,400 1,425 1,450 1,475 1,500 1,525 1,560 1,575 1,600 1,625 1,650 1,675 1,700 1,725 1,750 1,775 1,800 1,825 1,850 1,875 1,900 1,925 1,950 1,975 2,000 2,026 2,050 2,075 2,100 2,126 2,150 2,175 2,200 2,225 2,260 2,275 2,300 2,326
$0 3 7 10 14 17 21 25 28 32 36 39 43 46 50 63 67 61 64 68 71 75 79 82 86 90 93 97 101 106 108 112 116 119 123 127 131 134 138 142 146 149 163 167 160 164 168 172 176 180 184 188 192 196 199 203 207 211 216 219 223 227 231 236 239 243 247
$0 0 0 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 8 11 15 19 22 26 29 33 37 40 44 47 51 66 58 62 66 69 73 76 80 84 87 91 95 98 102 106 109 113 117 121 124 128 132 135 139 143
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 6 9 13 16 20 23 27 31 34 38 41 46
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 4 11 18 26 32 40 47 54 61 68 76 83 90 98 106 113 120 127 136 142
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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 8 16 23 30 37 44
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
$2,325 2,350 2,375 2,400 2.425 2,450 2,475 2,500 2,526 2,650 2,676 2,600 2,625 2,650 2,675 2,700 2,725 2,750 2,775 2,800 2.825 2,850 2,875 2.900 2.925 2.960 2.975 3,000 3,060 3,100 3,160 3,200 3,250 3,300 3,350 3,400 3,450 3,600 3,660 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 4,350 4,400 4,460 4,600 4,550 4,600 4,660 4,700 4,750 4,800 4,850 4,900 4,950
$2,360 $261 $147 2,376 266 150 2,400 259 154 2,426 263 158 2,460 267 161 2,475 271 165 2,600 276 169 2,526 279 173 2,660 283 177 2,576 287 181 2,600 291 186 2,625 296 189 2,650 299 193 2,675 303 197 2,700 307 201 2,725 311 206 2,750 316 209 2,775 320 213 2,800 324 217 2,825 328 220 2,860 332 224 2,875 336 228 2,900 340 232 2.925 344 236 2.960 349 240 2,976 353 244 3.000 358 248 3,050 366 254 3,100 374 262 3,150 383 270 3,200 392 278 3,250 401 286 3,300 410 295 3,350 419 303 3,400 428 311 3,450 437 319 3,600 446 327 3,550 456 335 3,600 464 344 3,660 473 353 3,700 482 362 3,750 491 371 3,800 500 380 3,850 509 389 3,900 518 398 3,950 627 407 4,000 536 416 4,050 646 426 4,100 554 434 4,150 663 443 4,200 672 452 4,250 681 461 4,300 690 470 4,350 599 479 4,400 608 488 4,460 617 497 4,500 626 606 4,550 635 516 4,600 644 624 4,660 653 633 4,700 662 642 4,750 671 551 4,800 680 560 4,850 689 569 4,900 698 578 4,960 707 587 6,000 716 696
$49 52 66 69 63 67 70 74 77 81 85 88 92 96 100 103 107 111 114 118 122 126 129 133 137 140 144 160 167 165 173 180 188 196 204 212 220 228 236 243 251 259 268 276 284 292 300 308 316 324 332 341 350 359 368 377 386 396 404 413 422 431 440 449 458 467 476
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 7 10 14 17 21 26 28 32 35 39 43 46 52 69 66 73 80 88 95 103 110 118 126 132 140 147 166 162 170 178 186 194 201 209 217 226 233 241 249 257 266 273 281 289 297 305 313 322 330 338 347 366
$0 0 0 0 0 0 0 0 0 0 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 13 20 28 36 42 49 66 64 71 78 86 93 100 108 115 122 130 137 145 152 160 167 175 183 191 199 207 215 222 230 238 246
$0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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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