Tax Brackets and Rates

Tax Year 2008 & 2009

If state taxable income is:	The tax is:
Any income amount	5% of state taxable income

Tax Year 2007

If state taxable income is:	The tax is:
Any income amount	Use either the single rate for all taxpayers of 5.35% of state taxable income, or use the rates in the following two tables if it will result in a lower tax.

"Single" and "Married Filing Separate" Returns

If state taxable income is:	The tax is:
$0 to $1,000	2.3% of state taxable income
$1,001 to $2,000	$23, plus 3.3% of amount over $1,000
$2,001 to $3,000	$56, plus 4.2% of amount over $2,000
$3,001 to $4,000	$98, plus 5.2% of amount over $3,000
$4,001 to $5,500	$150, plus 6.0% of amount over $4,000
Over $5,500	$240, plus 6.98% of amount over $5,500

"Married Filing Joint", "Head of Household"
and "Qualifying Widow(er)" Returns

If state taxable income is:	The tax is:
$0 to $2,000	2.3% of state taxable income
$2,001 to $4,000	$46, plus 3.3% of amount over $2,000
$4,001 to $6,000	$112, plus 4.2% of amount over $4,000
$6,001 to $8,000	$196, plus 5.2% of amount over $6,000
$8,001 to $11,000	$300, plus 6.0% of amount over $8,000
Over $11,000	$480, plus 6.98% of amount over $11,000

Tax Year 2006

"Single" and "Married Filing Separate" Returns

If state taxable income is:	The tax is:
$0 to $1,000	2.3% of state taxable income
$1,001 to $2,000	$23, plus 3.3% of amount over $1,000
$2,001 to $3,000	$56, plus 4.2% of amount over $2,000
$3,001 to $4,000	$98, plus 5.2% of amount over $3,000
$4,001 to $5,500	$150, plus 6.0% of amount over $4,000
Over $5,500	$240, plus 6.98% of amount over $5,500

"Married Filing Joint", "Head of Household"
and "Qualifying Widow(er)" Returns

If state taxable income is:	The tax is:
$0 to $2,000	2.3% of state taxable income
$2,001 to $4,000	$46, plus 3.3% of amount over $2,000
$4,001 to $6,000	$112, plus 4.2% of amount over $4,000
$6,001 to $8,000	$196, plus 5.2% of amount over $6,000
$8,001 to $11,000	$300, plus 6.0% of amount over $8,000
Over $11,000	$480, plus 6.98% of amount over $11,000

Tax Years 2002 through 2005

"Single" and "Married Filing Separate" Returns

If state taxable income is:	The tax is:
$0 to $863	2.3% of state taxable income
$864 to $1,726	$20, plus 3.3% of amount over $863
$1,727 to $2,588	$48, plus 4.2% of amount over $1,726
$2,589 to $3,450	$85, plus 5.2% of amount over $2,588
$3,451 to $4,313	$129, plus 6.0% of amount over $3,450
Over $4,313	$181, plus 7.0% of amount over $4,313

"Married Filing Joint", "Head of Household"
and "Qualifying Widow(er)" Returns

If state taxable income is:	The tax is:
$0 to $1,726	2.3% of state taxable income
$1,727 to $3,450	$40, plus 3.3% of amount over $1,726
$3,451 to $5,176	$97, plus 4.2% of amount over $3,450
$5,177 to $6,900	$169, plus 5.2% of amount over $5,176
$6,901 to $8,626	$259, plus 6.0% of amount over $6,900
Over $8,626	$362, plus 7.0% of amount over $8,626