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The New 2011 Income Tax Rates

A “First-Look” for Medical Professionals

By Children’s Home Society of Florida Foundation

In Rev. Proc. 2011-12, 2011-2 IRB 1 (21 Dec 2010)

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TABLE 1 – Section 1(a) – Married Individuals Filing Joint Returns and Surviving Spouses

If Taxable Income Is:   The Tax Is:
Not over $17,000   10% of the taxable income
Over $17,000 but
not over $69,000
  $1,700 plus 15% of
the excess over $17,000
Over $69,000 but
not over $139,350
  $9,500 plus 25% of
the excess over $69,000
Over $139,350 but
not over $212,300
  $27,087.50 plus 28% of
the excess over $139,350
Over $212,300 but
not over $379,150
  $47,513.50 plus 33% of
the excess over $212,300
Over $379,150
  $102,574 plus 35% of
the excess over $379,150

TABLE 2 – Section 1(b) – Heads of Households

If Taxable Income Is:   The Tax Is:
Not over $12,150   10% of the taxable income
Over $12,150 but
not over $46,250
  $1,215 plus 15% of
the excess over $12,150
Over $46,250 but
not over $119,400
  $6,330 plus 25% of
the excess over $46,250
Over $119,400 but
not over $193,350
  $24,617.50 plus 28% of
the excess over $119,400
Over $193,350 but
not over $379,150
  $45,323.50 plus 33% of
the excess over $193,350
Over $379,150
  $106,637.50 plus 35% of
the excess over $379,150

TABLE 3 – Section 1(c) – Unmarried Individuals (other than Surviving Spouses and Heads of Households)

If Taxable Income Is:   The Tax Is:
Not over $8,500   10% of the taxable income
Over $8,500 but
not over $34,500
  $850 plus 15% of
the excess over $8,500
Over $34,500 but
not over $83,600
  $4,750 plus 25% of
the excess over $34,500
Over $83,600 but
not over $174,400
  $17,025 plus 28% of
the excess over $83,600
Over $174,400 but
not over $379,150
  $42,449 plus 33% of
the excess over $174,400
Over $379,150
  $110,016.50 plus 35% of
the excess over $379,150

TABLE 4 – Section 1(d) – Married Individuals Filing Separate Returns

If Taxable Income Is:   The Tax Is:
Not over $8,500   10% of the taxable income
Over $8,500 but
not over $34,500
  $850 plus 15% of
the excess over $8,500
Over $34,500 but
not over $69,675
  $4,750 plus 25% of
the excess over $34,500
Over $69,675 but
not over $106,150
  $13,543.75 plus 28% of
the excess over $69,675
Over $106,150 but
not over $189,575
  $23,756.75 plus 33% of
the excess over $106,150
Over $189,575
  $51,287 plus 35% of
the excess over $189,575

TABLE 5 – Section 1(e) – Estates and Trusts

If Taxable Income Is:   The Tax Is:
Not over $2,300   15% of the taxable income
Over $2,300 but
not over $5,450
  $345 plus 25% of
the excess over $2,300
Over $5,450 but
not over $8,300
  $1,132.50 plus 28% of
the excess over $5,450
Over $8,300 but
not over $11,350
  $1,930.50 plus 33% of
the excess over $8,300
Over $11,350
  $2,937 plus 35% of
the excess over $11,350

6. Child Credits — The credit per child is $3,000.

7. Standard Deduction — For a married couple, the standard deduction is $11,600. Single persons have a standard deduction of $5,800.

8. Aged or Blind — The additional deduction for an aged or blind person is $1,150. It is $1,450 for a single person who is not a surviving spouse.

9. Personal Exemptions — The personal exemption in 2011 will be $3,700.


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4 Responses

  1. Charitable Tax Extenders for 2010 and 2011

    The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 restores six charitable tax extenders applicable from January 1, 2010 until December 31, 2011.

    The six charitable provisions include the following:

    1. Conservation Gift Limits – Gifts of property for conservation purposes benefit from increased deduction limits. The normal 30% limit for appreciated property gifts is increased to 50% and the carry-forward limit is extended from five years to 15 years.

    2. Food Inventory Gifts – An enhanced deduction for contributions of “apparently wholesome” food will be available for all donors. The deduction is the lesser of twice the basis or basis plus one-half of the appreciation.

    3. Book Inventory Gifts – C Corporations may claim an enhanced deduction for book inventory gifts to public schools. The schools may be from kindergarten through grade 12.

    4. Computers and Software – Corporations may make gifts to elementary, secondary and post-secondary schools of computer equipment. These deductions will qualify for the enhanced contribution.

    5. IRA Charitable Rollover – Each IRA owner may make a transfer of up to $100,000 per year to a qualified charity. The IRA charitable rollovers are tax-free and not included in adjusted gross income.

    6. S Corporation Appreciated Gifts – A Subchapter S corporation may give appreciated stock or land to charity. Only the basis of the S corporation in the donated asset will be used to reduce the shareholder basis, even though the full fair market value deduction is claimed by the shareholder.

    Source: Children’s Home Society of Florida Foundation


  2. Big Deal!

    So, the Internal Revenue Service has given taxpayers a three-day extension to file 2010 tax returns this year, because Emancipation Day, a Washington D.C., holiday that celebrates the freeing of slaves, falls on Friday, April 15th … big deal!



  3. IRS Launches 2010 Tax Filing Season

    [In IR-2011-1, the IRS announced the guidelines for the 2011 filing season]

    Normally, taxes are due on April 15. However, April 15 of 2011 is Emancipation Day, a holiday observed in the District of Columbia. As a result, taxpayers will have until midnight on April 18th to file their returns. If they request an extension and pay the appropriate tax, they will have until October 17, 2011 to file the 2010 tax return.

    Because the tax law was changed on December 17, 2010, the IRS will require time to reprogram and test its computers. Therefore, it is giving notice to several categories of taxpayers that they should wait to file returns until “mid to late February” so that the IRS may reprogram its computers.

    The three categories specifically noted by the IRS include the following.

    1. Itemized Deductions on Schedule A. If you are itemizing your deductions including mortgage interest, charitable deductions, medical and dental expenses and state and local taxes, you should delay filing your return until late February.

    2. Higher Education Tuition and Fees. Taxpayers who are filing Form 8917 to deduct tuition and fees paid to a post-secondary institution should delay filing. However, other taxpayers claiming the American Opportunity Tax Credit and the Lifetime Learning Credit need not delay.

    3. Educator Expense Deduction. Educators for classes from kindergarten through grade 12 who plan to deduct out-of-pocket classroom expenses up to $250 should also delay filing.

    Source: Children’s Home Society of Florida Foundation


  4. IRS Extends 2010 Estate Tax Deadline

    The Internal Revenue Service is extending the filing deadline of a form needed to help determine the taxes on estates of people who died in 2010.




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