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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 41 - Public Contracts and Property Management |
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Subtitle F - Federal Travel Regulation System |
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Chapter 302 - Relocation Allowances |
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SubChapter E - Residence Transaction Allowances |
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Part 302-11 - Allowances for Expenses Incurred in Connection With Residence Transactions |
Appendix C to Part 302-11 - Federal Tax Tables for RIT Allowance - Year
Latest version.
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Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1987 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, and 1986. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 11 $4,650 $6,481 $7,763 $10,309 $10,400 $13,719 $5,811 $7,081 15 6,481 21,979 10,309 31,379 13,719 40,020 7,081 19,602 28 21,979 33,433 31,379 47,903 40,020 58,705 19,602 31,572 35 33,433 58,810 47,903 88,015 58,705 101,432 31,572 54,120 38.5 58,810 88,015 101,432 54,120 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1988 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, and 1987. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,260 $23,920 $9,440 $34,215 $12,500 $43,410 $6,200 $21,880 28 23,920 52,310 34,215 77,300 43,410 88,740 21,880 47,475 33 52,310 113,370 77,300 166,910 88,740 197,820 47,475 133,415 28 113,370 166,910 197,820 133,415 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1989 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,320 $24,111 $9,061 $33,963 $12,940 $43,397 $6,723 $23,089 28 24,111 50,311 33,963 71,688 43,397 84,030 23,089 54,177 33 50,311 110,883 71,688 164,538 84,030 198,284 54,177 145,523 28 110,883 164,538 198,284 145,523 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1990 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988, or 1989. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,556 $25,167 $9,824 $35,312 $12,652 $44,759 $6,885 $23,089 28 25,167 51,042 35,312 75,233 44,759 84,283 23,089 50,147 33 51,042 112,588 75,233 170,564 84,283 200,559 50,147 148,107 28 112,588 170,564 200,559 148,107 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1991 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1983, 1984, 1985, 1986, 1987, 1988, 1989, or 1990. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $5,754 $26,242 $10,177 $36,611 $13,093 $46,770 $7,120 $23,977 28 26,242 55,330 36,611 78,894 46,770 94,598 23,977 47,908 31 55,330 78,894 94,598 47,908 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1992 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, or 1991. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,190 $27,963 $10,864 $38,611 $14,316 $50,219 $7,819 $25,629 28 27,963 58,786 38,611 83,158 50,219 101,123 25,629 50,939 31 58,786 83,158 101,123 50,939 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1993 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, 1991, or 1992. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,289 $28,621 $11,017 $39,541 $14,584 $51,229 $7,740 $26,145 28 28,621 60,303 39,541 85,315 51,229 103,223 26,145 52,226 31 60,303 85,315 103,223 52,226 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1994 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, or 1993. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,492 $30,068 $11,603 $43,304 $15,846 $55,773 $7,738 $27,855 28 30,068 67,256 43,304 97,172 55,773 115,653 27,855 58,980 31 67,256 134,936 97,172 155,995 115,653 167,653 58,980 86,842 36 134,936 273,705 155,995 284,250 167,653 277,401 86,842 142,545 39.6 273,705 284,250 277,401 142,545 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1995 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1985, 1986, 1987, 1988, 1989, 1990, 1991, 1992, 1993, or 1994. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing - separately
Over But not over 15 $6,643 $30,783 $11,937 $44,304 $16,387 $57,249 $8,171 $28,637 28 30,783 68,684 44,304 102,201 57,249 119,362 28,637 59,017 31 68,684 139,546 102,201 163,966 119,362 173,514 59,017 88,341 36 139,546 283,746 163,966 294,200 173,514 286,217 88,341 147,650 39.6 283,746 294,200 286,217 147,650 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1996 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, or 1995. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $6,885 $31,807 $12,295 $45,572 $17,027 $59,055 $8,229 $29,600 28 31,807 70,867 45,572 105,805 59,055 123,190 29,600 61,245 31 70,867 144,170 105,805 168,990 123,190 179,414 61,245 90,611 36 144,170 292,883 168,990 301,968 179,414 295,681 90,611 150,779 39.6 292,883 301,968 295,681 150,779 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1997 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1987, 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, or 1996. Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing separately Over But not over 15 $7,067 $32,674 $12,963 $46,966 $16,798 $59,856 $8,702 $29,669 28 32,674 71,647 46,966 104,632 59,856 123,931 29,669 62,023 31 71,647 141,006 104,632 161,381 123,931 180,221 62,023 92,072 36 141,006 288,900 161,381 293,567 180,221 299,695 92,072 152,835 39.6 288,900 293,567 299,695 152,835 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1998 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1988, 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, or 1997. Marginal tax rate Percent Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows & widowers Over But not over Married filing separately Over But not over 15 $7,229 $33,530 $12,964 $48,232 $16,858 $61,069 $8,685 $30,351 28 33,530 73,135 48,232 109,311 61,069 126,880 30,351 63,863 31 73,135 145,648 109,311 177,378 126,880 184,945 63,863 92,550 36 145,648 299,410 177,378 321,683 184,945 308,061 92,550 152,715 39.6 299,410 321,683 308,061 152,715 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 1999 [The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1989, 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, or 1998.] Marginal tax rate Percent Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows & widowers Over But not over Married filing separately Over But not over 15 $7,288 $33,937 $13,132 $48,851 $17,078 $62,143 $8,480 $30,536 28 33,937 73,812 48,851 109,613 62,143 128,360 30,536 61,844 31 73,812 145,735 109,613 177,494 128,360 185,189 61,844 95,644 36 145,735 300,782 177,494 324,383 185,189 309,316 95,644 164,417 39.6 300,782 324,383 309,316 164,417 Federal Marginal Tax Rates by Earned Income Level and Filing Status—Tax Year 2000 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1990, 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, or 1999.
Marginal tax rate (percent) Single taxpayer Over But not over Heads of household Over But not over Married filing jointly/qualifying widows and widowers Over But not over Married filing - separately
Over But not over 15 $7,417 $34,638 $13,375 $49,734 $17,421 $63,297 $8,603 $31,342 28 34,638 75,764 49,734 113,413 63,297 131,334 31,342 63,448 31 75,764 148,990 113,413 180,742 131,334 189,826 63,448 99,219 36 148,990 306,111 180,742 326,450 189,826 315,957 99,219 170,524 39.6 306,111 326,450 315,957 170,524 Federal Marginal Tax Rates by Earned Income Level and Filing Statu—Tax Year 2001 The following table is to be used to determine the Federal marginal tax rate for Year 2 for computation of the RIT allowance as prescribed in § 302-11.8(e)(1). This table is to be used for employees whose Year 1 occurred during calendar years 1991, 1992, 1993, 1994, 1995, 1996, 1997, 1998, 1999 or 2000.
Marginal - tax rate
Percent Single - taxpayer
Over But not - over
Heads of - household
Over But not - over
Married filing - jointly/qualifying
- widows & widowers
Over But not - over
Married - filing separately
Over But not - over
15 $7,582 $35,363 $13,905 $51,016 $18,061 $65,011 $8,742 $32,028 28 $35,363 $77,472 $51,016 $116,612 $65,011 $133,818 $32,028 $65,470 31 $77,472 $154,524 $116,612 $180,660 $133,818 $193,566 $65,470 $99,363 36 $154,524 $317,548 $180,660 $324,522 $193,566 $323,455 $99,363 $169,100 39.6 $317,548 $324,522 $323,455 $169,100