Tab 15

Page 15-13

Idaho

2011 Individual Tax Rate Schedule

Single, Married Filing Separately:
$ 0 – 1,337 × 1.600 % minus $ 0
1,338 – 2,675 × 3.600 % minus 26.74
2,676 – 4,013 × 4.100 % minus 40.11
4,014 – 5,351 × 5.100 % minus 80.24
5,352 – 6,689 × 6.100 % minus 133.75
6,690 – 10,034 × 7.100 % minus 200.63
10,035 – 26,759 × 7.400 % minus 230.73
26,760 and over × 7.800 % minus 337.77

Married Filing Jointly, Head of Household, Surviving Spouse:
$ 0 – 2,675 × 1.600 % minus $ 0
2,676 – 5,351 × 3.600 % minus 53.50
5,352 – 8,027 × 4.100 % minus 80.25
8,028 – 10,703 × 5.100 % minus 160.51
10,704 – 13,379 × 6.100 % minus 267.54
13,380 – 20,069 × 7.100 % minus 401.33
20,070 – 53,519 × 7.400 % minus 461.54
53,520 and over × 7.800 % minus 675.61

Community property state in which, generally, one-half of the community income is taxable to each spouse. Brackets indexed for inflation annually. Rates shown are 2011.