2007 tax brackets Tax rate Single filers Married filing jointly or qualifying widow/widower Married filing separately Head of Household 10% Up to $7,825 Up to $15,650 Up to $7,825 Up to $11,200 15% $7,826 - $31,850 $15,651 - $63,700 $7,826 - $31,850 $11,201 - $42,650 25% $31,851 - $77,100 $63,701 - $128,500 $31,851 - $64,250 $42,651 - $110,100 28% $77,101 - $160,850 $128,501 - $195,850 $64,251 - $97,925 $110,101 - $178,350 33% $160,851 - $349,700 $195,851 - $349,700 $97,926 - $174,850 $178,351 - $349,700 35% $349,701 or more $349,701 or more $174,851 or more $349,701 or more   2008 tax brackets Tax rate Single filers Married filing jointly or qualifying widow/widower Married filing separately Head of Household 10% Up to $8,025 Up to $16,050 Up to $8,025 Up to $11,450 15% $8,026 - $32,550 $16,051 - $65,100 $8,026 - $32,550 $11,451 - $43,650 25% $32,551 - $78,850 $65,101 - $131,450 $32,551 - $65,725 $43,651 - $112,650 28% $78,851 - $164,550 $131,451 - $200,300 $65,726 - $100,150 $112,651 - $182,400 33% $164,551 - $357,700 $200,301 - $357,700 $100,151 - $178,850 $182,401 - $357,700 35% $357,701 or more $357,701 or more $178,851 or more $357,701 or more