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CCH can assist you with stories, including interviews with CCH subject experts.
Also, the 2010
CCH Whole Ball of Tax is available in print. Please
contact:
Leslie Bonacum
(847) 267-7153
mediahelp@cch.com
Neil Allen
(847) 267-2179
neil.allen@wolterskluwer.com
Visit the CCH Whole Ball of Tax site often as new releases and other updates will be posted throughout the tax season.
CCH provides special CCH Tax Briefings on key topics at: CCHGroup.com/Legislation/Briefings.
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2010 CCH Whole Ball of Tax
2009-2010 Tax Brackets
Married Filing Jointly (& Surviving Spouse)
2010 Taxable Income |
Tax Rate |
2009 Taxable Income |
Tax Rate |
$0 - $16,750 |
10% |
$0 - $16,700 |
10% |
$16,750 - $68,000 |
15% |
$16,700 - $67,900 |
15% |
$68,000 - $137,300 |
25% |
$67,900 - $137,050 |
25% |
$137,300 - $209,250 |
28% |
$137,050 - $208,850 |
28% |
$209,250 - $373,650 |
33% |
$208,850 - $372,950 |
33% |
$373,650 + |
35% |
$372,950 + |
35% |
Married Filing Separately
2010 Taxable Income |
Tax Rate |
2009 Taxable Income |
Tax Rate |
$0 - $8,375 |
10% |
$0 - $8,350 |
10% |
$8,375 - $34,000 |
15% |
$8,350 - $33,950 |
15% |
$34,000 - $68,650 |
25% |
$33,950 - $68,525 |
25% |
$68,650 - $104,625 |
28% |
$68,525 - $104,425 |
28% |
$104,625 - $186,825 |
33% |
$104,425 - $186,475 |
33% |
$186,825 + |
35% |
$186,475 + |
35% |
Single Filers
2010 Taxable Income |
Tax Rate |
2009 Taxable Income |
Tax Rate |
$0 - $8,375 |
10% |
$0 - $8,350 |
10% |
$8,375 - $34,000 |
15% |
$8,350 - $33,950 |
15% |
$34,000 - $82,400 |
25% |
$33,950 - $82,250 |
25% |
$82,400 - $171,850 |
28% |
$82,250 - $171,550 |
28% |
$171,850 - $373,650 |
33% |
$171,550 - $372,950 |
33% |
$373,650 + |
35% |
$372,950 + |
35% |
Head of Household
2010 Taxable Income |
Tax Rate |
2009 Taxable Income |
Tax Rate |
$0 - $11,950 |
10% |
$0 - $11,950 |
10% |
$11,950 - $45,550 |
15% |
$11,950 - $45,500 |
15% |
$45,550 - $117,650 |
25% |
$45,500 - $117,450 |
25% |
$117,650 - $190,550 |
28% |
$117,450 - $190,200 |
28% |
$190,550 - $373,650 |
33% |
$190,200 - $372,950 |
33% |
$373,650 + |
35% |
$372,950 + |
35% |
Standard Deduction Amounts
Filing Status |
2010 |
2009 |
Increase |
Married Filing Jointly
(& Surviving Spouse) |
$11,400 |
$11,400 |
$0 |
Married Filing Separately |
$5,700 |
$5,700 |
$0 |
Single |
$5,700 |
$5,700 |
$0 |
Head of Household |
$8,400 |
$8,350 |
$50 |
Standard Deduction for Dependents (“Kiddie” Standard Deduction)
2010 |
2009 |
Increase |
$950 |
$950 |
$0 |
Income Level at Which 3-Percent Itemized Deduction Limitation Takes Effect (Adjusted Gross Income)
Filing Status |
2010 |
2009 |
Married Filing Jointly
(& Surviving Spouse) |
Not Applicable – No Limitation |
$166,800 |
Married Filing Separately |
Not Applicable – No Limitation |
$83,400 |
Single |
Not Applicable – No Limitation |
$166,800 |
Head of Household |
Not Applicable – No Limitation |
$166,800 |
Personal Exemption Amounts
2010 |
2009 |
Increase |
$3,650 |
$3,650 |
$0 |
Threshold for Personal Exemption Phaseout
Filing Status |
2010 |
2009 |
Married Filing Jointly
(& Surviving Spouse) |
Not Applicable – No Phaseout |
$250,200 |
Married Filing Separately |
Not Applicable – No Phaseout |
$125,100 |
Single |
Not Applicable – No Phaseout |
$166,800 |
Head of Household |
Not Applicable – No Phaseout |
$208,500 |
Gift Tax Exemption
2010 |
2009 |
Increase |
$13,000 |
$13,000 |
$ 0 |
Income Limit for Full Roth IRA Contribution
Filing Status |
2010 |
2009 |
Increase |
Married Filing Jointly |
$167,000 |
$166,000 |
$1,000 |
Single |
$105,000 |
$105,000 |
$0 |
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nb-10-30
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