-57- 1999 Tax Table Use if your taxable income is less than $100,000. If $100,000 or more, use the Tax Rate Schedules. Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on line 39 of Form 1040 is $25,300. First, they find the $25,300–25,350  income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the income line and filing status column meet is $3,799. This is the tax amount they should enter on line 40 of their Form 1040. If line 39 (taxable income) is— And you are— At least But less than Single    Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— If line 39 (taxable income) is— And you are— At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— If line 39 (taxable income) is— And you are— At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— * This column must also be used by a qualifying widow(er). Continued on next page At least But less than Single Married filing jointly * Married filing sepa- rately Head of a house- hold Your tax is— 25,200 25,250 25,300 25,350 3,784 3,791 3,799 3,806 Sample Table 25,250 25,300 25,350 25,400 3,784 3,791 3,799 3,806 4,265 4,279 4,293 4,307 3,784 3,791 3,799 3,806 1,000 2,000 3,000 4,000 0 5 0 0 0 0 5 15 2 2 2 2 15 25 3 3 3 3 25 50 6 6 6 6 50 75 9 9 9 9 75 100 13 13 13 13 100 125 17 17 17 17 125 150 21 21 21 21 150 175 24 24 24 24 175 200 28 28 28 28 200 225 32 32 32 32 225 250 36 36 36 36 250 275 39 39 39 39 275 300 43 43 43 43 300 325 47 47 47 47 325 350 51 51 51 51 350 375 54 54 54 54 375 400 58 58 58 58 400 425 62 62 62 62 425 450 66 66 66 66 450 475 69 69 69 69 475 500 73 73 73 73 500 525 77 77 77 77 525 550 81 81 81 81 550 575 84 84 84 84 575 600 88 88 88 88 600 625 92 92 92 92 625 650 96 96 96 96 650 675 99 99 99 99 675 700 103 103 103 103 700 725 107 107 107 107 725 750 111 111 111 111 750 775 114 114 114 114 775 800 118 118 118 118 800 825 122 122 122 122 825 850 126 126 126 126 850 875 129 129 129 129 875 900 133 133 133 133 900 925 137 137 137 137 925 950 141 141 141 141 950 975 144 144 144 144 975 1,000 148 148 148 148 1,000 1,025 152 152 152 152 1,025 1,050 156 156 156 156 1,050 1,075 159 159 159 159 1,075 1,100 163 163 163 163 1,100 1,125 167 167 167 167 1,125 1,150 171 171 171 171 1,150 1,175 174 174 174 174 1,175 1,200 178 178 178 178 1,200 1,225 182 182 182 182 1,225 1,250 186 186 186 186 1,250 1,275 189 189 189 189 1,275 1,300 193 193 193 193 1,300 1,325 197 197 197 197 1,325 1,350 201 201 201 201 1,350 1,375 204 204 204 204 1,375 1,400 208 208 208 208 1,400 1,425 212 212 212 212 1,425 1,450 216 216 216 216 1,450 1,475 219 219 219 219 1,475 1,500 223 223 223 223 1,500 1,525 227 227 227 227 1,525 1,550 231 231 231 231 1,550 1,575 234 234 234 234 1,575 1,600 238 238 238 238 1,600 1,625 242 242 242 242 1,625 1,650 246 246 246 246 1,650 1,675 249 249 249 249 1,675 1,700 253 253 253 253 1,700 1,725 257 257 257 257 1,725 1,750 261 261 261 261 1,750 1,775 264 264 264 264 1,775 1,800 268 268 268 268 1,800 1,825 272 272 272 272 1,825 1,850 276 276 276 276 1,850 1,875 279 279 279 279 1,875 1,900 283 283 283 283 1,900 1,925 287 287 287 287 1,925 1,950 291 291 291 291 1,950 1,975 294 294 294 294 1,975 2,000 298 298 298 298 2,000 2,025 302 302 302 302 2,025 2,050 306 306 306 306 2,050 2,075 309 309 309 309 2,075 2,100 313 313 313 313 2,100 2,125 317 317 317 317 2,125 2,150 321 321 321 321 2,150 2,175 324 324 324 324 2,175 2,200 328 328 328 328 2,200 2,225 332 332 332 332 2,225 2,250 336 336 336 336 2,250 2,275 339 339 339 339 2,275 2,300 343 343 343 343 2,300 2,325 347 347 347 347 2,325 2,350 351 351 351 351 2,350 2,375 354 354 354 354 2,375 2,400 358 358 358 358 2,400 2,425 362 362 362 362 2,425 2,450 366 366 366 366 2,450 2,475 369 369 369 369 2,475 2,500 373 373 373 373 2,500 2,525 377 377 377 377 2,525 2,550 381 381 381 381 2,550 2,575 384 384 384 384 2,575 2,600 388 388 388 388 2,600 2,625 392 392 392 392 2,625 2,650 396 396 396 396 2,650 2,675 399 399 399 399 2,675 2,700 403 403 403 403 2,700 2,725 407 407 407 407 2,725 2,750 411 411 411 411 2,750 2,775 414 414 414 414 2,775 2,800 418 418 418 418 2,800 2,825 422 422 422 422 2,825 2,850 426 426 426 426 2,850 2,875 429 429 429 429 2,875 2,900 433 433 433 433 2,900 2,925 437 437 437 437 2,925 2,950 441 441 441 441 2,950 2,975 444 444 444 444 2,975 3,000 448 448 448 448 3,000 3,050 454 454 454 454 3,050 3,100 461 461 461 461 3,100 3,150 469 469 469 469 3,150 3,200 476 476 476 476 3,200 3,250 484 484 484 484 3,250 3,300 491 491 491 491 3,300 3,350 499 499 499 499 3,350 3,400 506 506 506 506 3,400 3,450 514 514 514 514 3,450 3,500 521 521 521 521 3,500 3,550 529 529 529 529 3,550 3,600 536 536 536 536 3,600 3,650 544 544 544 544 3,650 3,700 551 551 551 551 3,700 3,750 559 559 559 559 3,750 3,800 566 566 566 566 3,800 3,850 574 574 574 574 3,850 3,900 581 581 581 581 3,900 3,950 589 589 589 589 3,950 4,000 596 596 596 596 4,000 4,050 604 604 604 604 4,050 4,100 611 611 611 611 4,100 4,150 619 619 619 619 4,150 4,200 626 626 626 626 4,200 4,250 634 634 634 634 4,250 4,300 641 641 641 641 4,300 4,350 649 649 649 649 4,350 4,400 656 656 656 656 4,400 4,450 664 664 664 664 4,450 4,500 671 671 671 671 4,500 4,550 679 679 679 679 4,550 4,600 686 686 686 686 4,600 4,650 694 694 694 694 4,650 4,700 701 701 701 701 4,700 4,750 709 709 709 709 4,750 4,800 716 716 716 716 4,800 4,850 724 724 724 724 4,850 4,900 731 731 731</