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IT-210 - Instructions

Who Must Pay the Underpayment Penalty

You may be charged a penalty if you did not have enough West Virginia state income tax withheld from your income or pay enough estimated tax by any of the due dates. This may be true even if you are due a refund when you file your return. The penalty is computed separately for each due date (quarter). You may owe a penalty for an earlier due date (quarter) even if you make large enough payments later to make up the underpayment.

You may owe the penalty if you did not pay at least the smaller of:

1.90% of your 2009 tax liability; or

2.100% of your 2008 tax liability (if you filed a 2008 return that covered a full 12 months).

Exceptions to the Penalty You will not have to pay any penalty if either of these exceptions apply:

1.You had no tax liability for 2008 and you meet ALL the following conditions:

•your 2008 tax return was (or would have been had you been required to file) for a taxable year of twelve months;

•you were a citizen or resident of the United States throughout the preceding taxable year;

•your tax liability for 2009 is less than $5,000.

2.The total tax shown on your 2009 return minus the tax you paid through West Virginia withholding is less than $600.

To determine if you meet this exception, complete lines 1 through 5, PART I. If you meet this exception, you do not have to file Form IT-210.

If you file your tax return and pay any tax due on or before February 1, 2010, no fourth quarter penalty is due. Include the tax paid with your return in column (d) of line 2, PART IV; this will result in no penalty due for the January 15, 2010 installment.

Special Rules for Farmers

If at least two-thirds of your gross income for 2009 was from farming sources, the following special rules apply:

1.You are only required to make one payment for the taxable year (due January 15, 2010); and

2.The amount of estimated tax required to be paid (line 6) is sixty-six and two-thirds percent (66-2/3%) instead of ninety percent (90%);

3.If you fail to pay your estimated tax by January 15, but you file your return and pay the tax due on or before the first day of March, 2010, no penalty is due.

Mark box 10 in PART I and complete PART III or only column (d) of PART IV to figure your penalty. Be sure to use .02340 instead of

.06312 when calculating line 6 of PART III. When using PART IV, carry the entire figure shown on line 8 of PART I to column (d), line 1.

Waiver of Penalty

If you are subject to underpayment penalty, all or part of the penalty will be waived if the West Virginia State Tax Department determines that:

1.The penalty was caused by reason of casualty or disaster;

2.The penalty was caused by unusual circumstances which makes imposing the penalty unfair or inequitable.

To request a waiver of the penalty, check the box for line 9 in PART I and enclose a signed statement explaining the reasons you believe the penalty should be waived (see page 28 of the return). If you have documentation substantiating your statement, enclose a copy. The Department will notify you if your request for waiver is not approved.

PART I - FOR ALL FILERS

Line 1	Enter the amount from line 8 of Form IT-140.
Line 2	Enter the amount shown on line 9 plus line 15 of Form IT-140.
Line 3	Subtract line 2 from line 1 and enter the result.
Line 4	Enter the amount of withholding tax shown on line 13 of Form IT-140.
Line 5	Subtract line 4 from line 3 and enter the result. IF LINE 5 IS LESS THAN $600, YOU ARE NOT SUBJECT TO THE
	PENALTY AND NEED NOT FILE FORM IT-210.
Line 6	Multiply line 3 by ninety percent (90%) and enter the result.
Line 7	Enter your tax after credits from your 2008 West Virginia return. Your tax after credits will be line 10 reduced by line
	15 of Form IT-140.
Line 8	Compare the amounts shown on lines 6 and 7. If line 7 is zero and line 3 is more than $5,000, enter the amount
	shown on line 6. Otherwise, enter the smaller of line 6 or line 7.

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IT-210 - Instructions (continued)

PART III - SHORT METHOD

You may use the short method to figure your penalty only if:

1.You made no estimated tax payments (or your only payments were West Virginia income tax withheld); or

2.You paid estimated tax and the payments were made in four equal installments on the due dates.

NOTE: If any of your payments were made earlier than the due date, you may use the short method to calculate your penalty; however, using the short method may cause you to pay a higher penalty (if the payments were only a few days early, the difference is likely to be very small).

You may not use the short method if:

1.You made any estimated tax payments late; or

2.You checked the box on line 11 in PART I, or used PART II (Annualized Income Worksheet).

If you can use the short method, complete lines 1 through 5 to compute your total underpayment for the year and lines 6 through 8 to compute your penalty due. If you checked the box for line 10 in PART I because you are a farmer, the figure to use on line 6 is .02340 instead of .06312.

In certain instances, the penalty due may be waived. See Waiver of Penalty (page 37) for more details.

PART IV - REGULAR METHOD

Use the regular method to compute your penalty if you are not eligible to use the short method.

Section A - Compute Your Underpayment

Line 1	Enter in columns (a) through (d) the amount of your required installment for the due date shown in each column
	heading. For most taxpayers, this is the amount shown on line 8 of PART I divided by four. If you used PART II, enter
	the amounts from line 19 of the Annualized Income Worksheet in the appropriate columns.
Line 2	Enter the estimated tax payments you made plus any West Virginia income tax withheld from your income. In
	column (a), enter the tax payments you made by April 15, 2009, for the 2009 tax year; in column (b), enter payments
	you made after April 15, and on or before June 16, 2009; in column (c), enter payments you made after June 15, and
	on or before September 15, 2009; and in column (d), enter payments you made after September 15, and on or
	before January 15, 2010.

When calculating your payment dates and the amounts to enter on line 2 of each column, apply the following rules:

1. For West Virginia income tax withheld, you are considered to have paid one-fourth of these amounts on each

	payment due date, unless you check the box on line 11 in Part 1 and show otherwise.
	2. Include in your estimated tax payments any overpayment from your 2008 West Virginia tax return that you elected
	to apply to your 2009 estimated tax. If you filed your return by the due date (including extensions), treat the
	overpayment as a payment made on April 15, 2009.
	3. If you file your return and pay the tax due on or before February 1, 2010, include the tax you pay with your return
	in column (d) of line 2. In this case, you will not owe a penalty for the payment due January 15, 2010.
Line 3	Enter any overpayment from the previous column on line 3.
Line 4	Add lines 2 and 3 in each column and enter the result on line 4.
Line 5	Add lines 7 and 8 from the previous column and enter the result in each column.
Line 6	Subtract line 5 from line 4 in each column and enter the result on line 6. If line 6 is equal to or more than line 4 in any
	column, enter zero on line 6 in that column.
Line 7	Subtract line 4 from line 5 for any column where line 5 is more than line 4; otherwise, enter zero.
Line 8	Subtract line 6 from line 1 for any column where line 1 is more than line 6; otherwise, enter zero. If line 8 is zero for
	all payment periods, you do not owe a penalty. However, if you checked any box in PART I, you must file Form IT-210
	with your return.
Line 9	Subtract line 1 from line 6 for any column for which line 6 is more than line 1; otherwise, enter zero. Be sure to enter
	the amount from line 9 on line 3 of the next column.

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IT-210 - Instructions (continued)

Section B - Compute Your Penalty

Caution: Read the following instructions before completing Section B.

Compute the penalty by applying the appropriate rate against each underpayment on line 8. The penalty is computed for the number of days that the underpayment remains unpaid.

The rates are established twice during each calendar year, on January 1 and July 1. If an underpayment remains unpaid for more than one rate period, the penalty for that underpayment may be computed using more than one rate. The annual rate is nine and one-half percent (9.5%) for 2009 and will require only one rate for all underpayments.

Use line 10 to compute the number of days the underpayment remains unpaid. Use line 12 to compute the actual penalty amount by applying the proper rate to the underpayment for the number of days it was unpaid.

Each payment must be applied to the oldest outstanding underpayment. It does not matter if you designate a payment for a later period. For example, if you have an underpayment for the April 15 installment period, the payment you make June 15 will first be applied to pay off the April 15 underpayment; any remaining portion of the payment will be applied to the June 15 installment.

Also, apply the following rules:

1.Show the West Virginia withholding tax attributable to each installment due date; do not list the withholding attributable on or after January 1, 2010.

2.Any balance due paid on or before April 15, 2010 with your personal income tax return is considered a payment and should be listed on line 2, column (d). For the payment date, use the date you file your return, or April 15, 2010, whichever is earlier.

Chart of Total Days Per Rate Period

Rate Period	Line 10
(a)	365
(b)	303
(c)	212
(d)	90

For example, if you have an underpayment on line 8, column (a), you would enter 365 in column (a) of line 10.

The following line-by-line instructions apply only to column (a) of Section B. If there is an underpayment shown in any other column on line 8, complete lines 10 and 12 in a similar fashion.

Line 10	Enter in column (a) the total number of days from April 15, 2009 to the date of the first payment. If no payments enter 365.
Line 11	The daily penalty rate is equal to the annual interest rate applied to tax underpayments divided by 365. The annual
	interest rate for underpayments is nine and one-half percent (9.5%) for 2009, resulting in a daily rate of .000260.
Line 12	Make the computation requested and enter the result. Note that the computation calls for the “underpayment on
	line 8”. The amount to use as the “underpayment” depends on whether or not a payment is listed.

If There Is A Payment - If the payment is more than the underpayment, apply only an amount equal to the underpayment and apply the remainder to the tax due for the next quarter. If the payment is less than your underpayment, the penalty for the remaining underpayment will require a separate computation. Use a separate sheet of paper to show any additional computations. If There Are No Payments - The “underpayment” is the entire amount shown on line 8.

The Following Conditions Determine If Additional Computations Are Needed For Column (a):

1.The first payment was enough to reduce the underpayment to zero. There are no further computations for column (a).

2.No payments. Only one computation is needed. The penalty for column (a) is line 8 multiplied by the number of days in the chart above multiplied by line 11.

3.The payment did not reduce the underpayment to zero. Compute the penalty on the remaining underpayment on a separate sheet of paper. If additional payments apply, reduce the underpayment for each installment and compute the penalty on the remainder of tax due until paid or April 15, 2010, whichever is earlier.

Enter the total penalty calculation on line 12 and proceed to the next column.

Columns (b) through (d)

To complete columns (b) through (d), use the same procedures as for column (a). However, apply only those payments in each column which have not been used in a previous column.

Line 13	Add all figures from line 12. Enter the sum on line 13 and on the appropriate PENALTY DUE line of your personal
	income tax return.

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SPECIFIC INSTRUCTIONS FOR RESIDENTS OF THE FOLLOWING STATES:

IMPORTANT NOTICE These instructions are based upon those statutes and reciprocity practices in effect at the time of printing. Amendments may occur that would cause these instructions to change.

KENTUCKY, MARYLAND, OR OHIO RESIDENTS. If your West Virginia income during 2009 was from wages and/or salaries only, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during 2009. If you had West Virginia income from a source other than wages and/or salaries, you must file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West Virginia income tax whenever your West Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

PENNSYLVANIA OR VIRGINIA RESIDENTS. If your West Virginia income during 2009 was from wages and/or salaries only AND YOU DID NOT SPEND MORE THAN 183 DAYS WITHIN WEST VIRGINIA DURING 2009, you may file the Special Nonresident Form IT-140NRS as a claim for refund of any West Virginia income tax withheld during 2009. If you had West Virginia income from a source other than wages and/or salaries, you must file the West Virginia Income Tax Return (Form IT-140) and indicate residency status by checking the Nonresident/Part-Year Resident box. You are not allowed a Schedule E credit against your West Virginia income tax when your West Virginia income is other than wages and/or salaries. You should apply for the appropriate credit on the income tax return filed with your state of residence.

A domiciliary resident of Pennsylvania or Virginia who spends more than 183 days within West Virginia during 2009 is also a resident of West Virginia for income tax purposes and is required to file a resident return (Form IT-140) with West Virginia. A Schedule E credit would not be allowed on the West Virginia return. You should apply for the appropriate credit on the income tax return filed with your state of residence.

SPECIAL NOTE: Residents of these states may be relieved from filing an annual claim for refund of West Virginia taxes withheld from their wages and/ or salaries by requesting Form WV/IT-104 (West Virginia Certificate of Nonresidence) from their employer. Form WV/IT-104 may be completed and returned to the employer who would then be authorized to stop withholding West Virginia income tax on wages and/or salaries earned in this state.

Underpayment Of Estimated Tax By Individuals Annualized Income Worksheet Instructions

Line 1	Total income. Compute your total income through the period indicated at the top of each column, including any
	adjustments to income includible in your federal adjusted gross income.
Line 3	Annualized income. Multiply the amount on line 1 by the annualization factors on line 2.
Line 4	West Virginia modifications to income. Enter any modifications to federal adjusted gross income which would
	be allowed on your 2009 West Virginia personal income tax return. Be sure to show any negative figures.
Line 5	West Virginia income. Combine lines 3 and 4; annualized income plus or minus modifications.
Line 6	Exemption allowance. Multiply the number of exemptions you are allowed to claim by $2,000; if you must claim
	zero exemptions, enter $500 on this line.
Line 7	Annualized taxable income. Subtract line 6 from line 5.
Line 8	Tax. Compute the tax on the taxable income shown on line 7. If you are not subject to Federal Minimum Tax,
	use the tax tables or rate schedules to calculate your tax. If you are subject to Federal Minimum Tax, multiply
	the Federal Minimum Tax by .25, and compare that figure with the tax from the tax tables or rate schedules; the
	larger of the two figures is your tax. If you are filing as a nonresident/part-year resident, multiply the tax figure
	already calculated by the ratio of your West Virginia income to your federal income.
Line 9	Credits against tax. Show any credits against your West Virginia tax liability except West Virginia income tax
	withheld and estimated tax payments.
Line 10	Tax after credits. Subtract line 9 from line 8; if line 9 is larger than line 8, enter zero.
	Complete lines 12 through 19 for each column before moving to the next column.
Line 12	Required payments. Multiply the amount on line 10 by the factor on line 11.
Line 13	Previous required installments. Add the amounts from line 19 of all previous columns and enter the sum.
Line 14	Annualized installment. Subtract	line 13 from line 12. If less than zero, enter zero.
Line 15	Enter one-fourth of line 8, Part 1, of	Form IT-210 in each column.
Line 16	Enter the amount from line 18 of the previous column of this worksheet.
Line 17	Add lines 15 and 16 and enter the total.
Line 18	Subtract line 14 from line 17. If less than zero, enter zero.
Line 19	Required installment. Compare lines 14 and 17 and enter the smaller figure here and on line 1, PART IV of Form IT-210.

-30-

2009TAXTABLE

BASED ON TAXABLE INCOME

Taxpayers whose filing status is "1", “2”, “4” or “5” with taxable income of $100,000 or less may use this tax table. Taxpayers whose filing status is Married Filing Separately cannot use this tax table. Rate Schedule II found on page 46 must be used. Make sure the taxable income is LESS than and NOT equal to the income shown in the "LESS THAN" column.

	TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME
	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your
	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is

0		25	0	7700	7800	233	15700	15800	530	23700	23800	850	29020	29080	1082	33820	33880	1298	38620	38680	1514	42850	42900	1748
25		50	1	7800	7900	236	15800	15900	534	23800	23900	854	29080	29140	1085	33880	33940	1301	38680	38740	1517	42900	42950	1751
50		75	2	7900	8000	239	15900	16000	538	23900	24000	858	29140	29200	1088	33940	34000	1304	38740	38800	1520	42950	43000	1754
75		100	3	8000	8100	242	16000	16100	542	24000	24100	862	29200	29260	1090	34000	34060	1306	38800	38860	1522	43000	43050	1757
100		200	5	8100	8200	245	16100	16200	546	24100	24200	866	29260	29320	1093	34060	34120	1309	38860	38920	1525	43050	43100	1760
200		300	8	8200	8300	248	16200	16300	550	24200	24300	870	29320	29380	1096	34120	34180	1312	38920	38980	1528	43100	43150	1763
300		400	11	8300	8400	251	16300	16400	554	24300	24400	874	29380	29440	1098	34180	34240	1314	38980	39040	1530	43150	43200	1766
400		500	14	8400	8500	254	16400	16500	558	24400	24500	878	29440	29500	1101	34240	34300	1317	39040	39100	1533	43200	43250	1769
500		600	17	8500	8600	257	16500	16600	562	24500	24600	882	29500	29560	1104	34300	34360	1320	39100	39160	1536	43250	43300	1772
600		700	20	8600	8700	260	16600	16700	566	24600	24700	886	29560	29620	1107	34360	34420	1323	39160	39220	1539	43300	43350	1775

700		800	23	8700	8800	263	16700	16800	570	24700	24800	890	29620	29680	1109	34420	34480	1325	39220	39280	1541	43350	43400	1778
800		900	26	8800	8900	266	16800	16900	574	24800	24900	894	29680	29740	1112	34480	34540	1328	39280	39340	1544	43400	43450	1781
900		1000	29	8900	9000	269	16900	17000	578	24900	25000	898	29740	29800	1115	34540	34600	1331	39340	39400	1547	43450	43500	1784
1000		1100	32	9000	9100	272	17000	17100	582	25000	25060	901	29800	29860	1117	34600	34660	1333	39400	39460	1549	43500	43550	1787
1100		1200	35	9100	9200	275	17100	17200	586	25060	25120	904	29860	29920	1120	34660	34720	1336	39460	39520	1552	43550	43600	1790
1200		1300	38	9200	9300	278	17200	17300	590	25120	25180	907	29920	29980	1123	34720	34780	1339	39520	39580	1555	43600	43650	1793
1300		1400	41	9300	9400	281	17300	17400	594	25180	25240	909	29980	30040	1125	34780	34840	1341	39580	39640	1557	43650	43700	1796
1400		1500	44	9400	9500	284	17400	17500	598	25240	25300	912	30040	30100	1128	34840	34900	1344	39640	39700	1560	43700	43750	1799
1500		1600	47	9500	9600	287	17500	17600	602	25300	25360	915	30100	30160	1131	34900	34960	1347	39700	39760	1563	43750	43800	1802
1600		1700	50	9600	9700	290	17600	17700	606	25360	25420	918	30160	30220	1134	34960	35020	1350	39760	39820	1566	43800	43850	1805

1700		1800	53	9700	9800	293	17700	17800	610	25420	25480	920	30220	30280	1136	35020	35080	1352	39820	39880	1568	43850	43900	1808
1800		1900	56	9800	9900	296	17800	17900	614	25480	25540	923	30280	30340	1139	35080	35140	1355	39880	39940	1571	43900	43950	1811
1900		2000	59	9900	10000	299	17900	18000	618	25540	25600	926	30340	30400	1142	35140	35200	1358	39940	40000	1574	43950	44000	1814
2000		2100	62	10000	10100	302	18000	18100	622	25600	25660	928	30400	30460	1144	35200	35260	1360	40000	40050	1577	44000	44050	1817
2100		2200	65	10100	10200	306	18100	18200	626	25660	25720	931	30460	30520	1147	35260	35320	1363	40050	40100	1580	44050	44100	1820
2200		2300	68	10200	10300	310	18200	18300	630	25720	25780	934	30520	30580	1150	35320	35380	1366	40100	40150	1583	44100	44150	1823
2300		2400	71	10300	10400	314	18300	18400	634	25780	25840	936	30580	30640	1152	35380	35440	1368	40150	40200	1586	44150	44200	1826
2400		2500	74	10400	10500	318	18400	18500	638	25840	25900	939	30640	30700	1155	35440	35500	1371	40200	40250	1589	44200	44250	1829
2500		2600	77	10500	10600	322	18500	18600	642	25900	25960	942	30700	30760	1158	35500	35560	1374	40250	40300	1592	44250	44300	1832
2600		2700	80	10600	10700	326	18600	18700	646	25960	26020	945	30760	30820	1161	35560	35620	1377	40300	40350	1595	44300	44350	1835

2700		2800	83	10700	10800	330	18700	18800	650	26020	26080	947	30820	30880	1163	35620	35680	1379	40350	40400	1598	44350	44400	1838
2800		2900	86	10800	10900	334	18800	18900	654	26080	26140	950	30880	30940	1166	35680	35740	1382	40400	40450	1601	44400	44450	1841
2900		3000	89	10900	11000	338	18900	19000	658	26140	26200	953	30940	31000	1169	35740	35800	1385	40450	40500	1604	44450	44500	1844
3000		3100	92	11000	11100	342	19000	19100	662	26200	26260	955	31000	31060	1171	35800	35860	1387	40500	40550	1607	44500	44550	1847
3100		3200	95	11100	11200	346	19100	19200	666	26260	26320	958	31060	31120	1174	35860	35920	1390	40550	40600	1610	44550	44600	1850
3200		3300	98	11200	11300	350	19200	19300	670	26320	26380	961	31120	31180	1177	35920	35980	1393	40600	40650	1613	44600	44650	1853
3300		3400	101	11300	11400	354	19300	19400	674	26380	26440	963	31180	31240	1179	35980	36040	1395	40650	40700	1616	44650	44700	1856
3400		3500	104	11400	11500	358	19400	19500	678	26440	26500	966	31240	31300	1182	36040	36100	1398	40700	40750	1619	44700	44750	1859
3500		3600	107	11500	11600	362	19500	19600	682	26500	26560	969	31300	31360	1185	36100	36160	1401	40750	40800	1622	44750	44800	1862
3600		3700	110	11600	11700	366	19600	19700	686	26560	26620	972	31360	31420	1188	36160	36220	1404	40800	40850	1625	44800	44850	1865

3700		3800	113	11700	11800	370	19700	19800	690	26620	26680	974	31420	31480	1190	36220	36280	1406	40850	40900	1628	44850	44900	1868
3800		3900	116	11800	11900	374	19800	19900	694	26680	26740	977	31480	31540	1193	36280	36340	1409	40900	40950	1631	44900	44950	1871
3900		4000	119	11900	12000	378	19900	20000	698	26740	26800	980	31540	31600	1196	36340	36400	1412	40950	41000	1634	44950	45000	1874
4000		4100	122	12000	12100	382	20000	20100	702	26800	26860	982	31600	31660	1198	36400	36460	1414	41000	41050	1637	45000	45050	1877
4100		4200	125	12100	12200	386	20100	20200	706	26860	26920	985	31660	31720	1201	36460	36520	1417	41050	41100	1640	45050	45100	1880
4200		4300	128	12200	12300	390	20200	20300	710	26920	26980	988	31720	31780	1204	36520	36580	1420	41100	41150	1643	45100	45150	1883
4300		4400	131	12300	12400	394	20300	20400	714	26980	27040	990	31780	31840	1206	36580	36640	1422	41150	41200	1646	45150	45200	1886
4400		4500	134	12400	12500	398	20400	20500	718	27040	27100	993	31840	31900	1209	36640	36700	1425	41200	41250	1649	45200	45250	1889
4500		4600	137	12500	12600	402	20500	20600	722	27100	27160	996	31900	31960	1212	36700	36760	1428	41250	41300	1652	45250	45300	1892
4600		4700	140	12600	12700	406	20600	20700	726	27160	27220	999	31960	32020	1215	36760	36820	1431	41300	41350	1655	45300	45350	1895

4700		4800	143	12700	12800	410	20700	20800	730	27220	27280	1001	32020	32080	1217	36820	36880	1433	41350	41400	1658	45350	45400	1898
4800		4900	146	12800	12900	414	20800	20900	734	27280	27340	1004	32080	32140	1220	36880	36940	1436	41400	41450	1661	45400	45450	1901
4900		5000	149	12900	13000	418	20900	21000	738	27340	27400	1007	32140	32200	1223	36940	37000	1439	41450	41500	1664	45450	45500	1904
5000		5100	152	13000	13100	422	21000	21100	742	27400	27460	1009	32200	32260	1225	37000	37060	1441	41500	41550	1667	45500	45550	1907
5100		5200	155	13100	13200	426	21100	21200	746	27460	27520	1012	32260	32320	1228	37060	37120	1444	41550	41600	1670	45550	45600	1910
5200		5300	158	13200	13300	430	21200	21300	750	27520	27580	1015	32320	32380	1231	37120	37180	1447	41600	41650	1673	45600	45650	1913
5300		5400	161	13300	13400	434	21300	21400	754	27580	27640	1017	32380	32440	1233	37180	37240	1449	41650	41700	1676	45650	45700	1916
5400		5500	164	13400	13500	438	21400	21500	758	27640	27700	1020	32440	32500	1236	37240	37300	1452	41700	41750	1679	45700	45750	1919
5500		5600	167	13500	13600	442	21500	21600	762	27700	27760	1023	32500	32560	1239	37300	37360	1455	41750	41800	1682	45750	45800	1922
5600		5700	170	13600	13700	446	21600	21700	766	27760	27820	1026	32560	32620	1242	37360	37420	1458	41800	41850	1685	45800	45850	1925

5700		5800	173	13700	13800	450	21700	21800	770	27820	27880	1028	32620	32680	1244	37420	37480	1460	41850	41900	1688	45850	45900	1928
5800		5900	176	13800	13900	454	21800	21900	774	27880	27940	1031	32680	32740	1247	37480	37540	1463	41900	41950	1691	45900	45950	1931
5900		6000	179	13900	14000	458	21900	22000	778	27940	28000	1034	32740	32800	1250	37540	37600	1466	41950	42000	1694	45950	46000	1934
6000		6100	182	14000	14100	462	22000	22100	782	28000	28060	1036	32800	32860	1252	37600	37660	1468	42000	42050	1697	46000	46050	1937
6100		6200	185	14100	14200	466	22100	22200	786	28060	28120	1039	32860	32920	1255	37660	37720	1471	42050	42100	1700	46050	46100	1940
6200		6300	188	14200	14300	470	22200	22300	790	28120	28180	1042	32920	32980	1258	37720	37780	1474	42100	42150	1703	46100	46150	1943
6300		6400	191	14300	14400	474	22300	22400	794	28180	28240	1044	32980	33040	1260	37780	37840	1476	42150	42200	1706	46150	46200	1946
6400		6500	194	14400	14500	478	22400	22500	798	28240	28300	1047	33040	33100	1263	37840	37900	1479	42200	42250	1709	46200	46250	1949
6500		6600	197	14500	14600	482	22500	22600	802	28300	28360	1050	33100	33160	1266	37900	37960	1482	42250	42300	1712	46250	46300	1952
6600		6700	200	14600	14700	486	22600	22700	806	28360	28420	1053	33160	33220	1269	37960	38020	1485	42300	42350	1715	46300	46350	1955

6700		6800	203	14700	14800	490	22700	22800	810	28420	28480	1055	33220	33280	1271	38020	38080	1487	42350	42400	1718	46350	46400	1958
6800		6900	206	14800	14900	494	22800	22900	814	28480	28540	1058	33280	33340	1274	38080	38140	1490	42400	42450	1721	46400	46450	1961
6900		7000	209	14900	15000	498	22900	23000	818	28540	28600	1061	33340	33400	1277	38140	38200	1493	42450	42500	1724	46450	46500	1964
7000		7100	212	15000	15100	502	23000	23100	822	28600	28660	1063	33400	33460	1279	38200	38260	1495	42500	42550	1727	46500	46550	1967
7100		7200	215	15100	15200	506	23100	23200	826	28660	28720	1066	33460	33520	1282	38260	38320	1498	42550	42600	1730	46550	46600	1970
7200		7300	218	15200	15300	510	23200	23300	830	28720	28780	1069	33520	33580	1285	38320	38380	1501	42600	42650	1733	46600	46650	1973
7300		7400	221	15300	15400	514	23300	23400	834	28780	28840	1071	33580	33640	1287	38380	38440	1503	42650	42700	1736	46650	46700	1976
7400		7500	224	15400	15500	518	23400	23500	838	28840	28900	1074	33640	33700	1290	38440	38500	1506	42700	42750	1739	46700	46750	1979
7500		7600	227	15500	15600	522	23500	23600	842	28900	28960	1077	33700	33760	1293	38500	38560	1509	42750	42800	1742	46750	46800	1982
7600		7700	230	15600	15700	526	23600	23700	846	28960	29020	1080	33760	33820	1296	38560	38620	1512	42800	42850	1745	46800	46850	1985

-44-

2009TAXTABLE

(continued)

TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME
At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your
Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is	Least	Than	Tax Is

46850	46900	1988	50850	50900	2228	54850	54900	2468	58850	58900	2708	62850	62900	2962	66850	66900	3222	70850	70900	3482	74850	74900	3742
46900	46950	1991	50900	50950	2231	54900	54950	2471	58900	58950	2711	62900	62950	2965	66900	66950	3225	70900	70950	3485	74900	74950	3745
46950	47000	1994	50950	51000	2234	54950	55000	2474	58950	59000	2714	62950	63000	2968	66950	67000	3228	70950	71000	3488	74950	75000	3748
47000	47050	1997	51000	51050	2237	55000	55050	2477	59000	59050	2717	63000	63050	2972	67000	67050	3232	71000	71050	3492	75000	75050	3752
47050	47100	2000	51050	51100	2240	55050	55100	2480	59050	59100	2720	63050	63100	2975	67050	67100	3235	71050	71100	3495	75050	75100	3755
47100	47150	2003	51100	51150	2243	55100	55150	2483	59100	59150	2723	63100	63150	2978	67100	67150	3238	71100	71150	3498	75100	75150	3758
47150	47200	2006	51150	51200	2246	55150	55200	2486	59150	59200	2726	63150	63200	2981	67150	67200	3241	71150	71200	3501	75150	75200	3761
47200	47250	2009	51200	51250	2249	55200	55250	2489	59200	59250	2729	63200	63250	2985	67200	67250	3245	71200	71250	3505	75200	75250	3765
47250	47300	2012	51250	51300	2252	55250	55300	2492	59250	59300	2732	63250	63300	2988	67250	67300	3248	71250	71300	3508	75250	75300	3768
47300	47350	2015	51300	51350	2255	55300	55350	2495	59300	59350	2735	63300	63350	2991	67300	67350	3251	71300	71350	3511	75300	75350	3771

47350	47400	2018	51350	51400	2258	55350	55400	2498	59350	59400	2738	63350	63400	2994	67350	67400	3254	71350	71400	3514	75350	75400	3774
47400	47450	2021	51400	51450	2261	55400	55450	2501	59400	59450	2741	63400	63450	2998	67400	67450	3258	71400	71450	3518	75400	75450	3778
47450	47500	2024	51450	51500	2264	55450	55500	2504	59450	59500	2744	63450	63500	3001	67450	67500	3261	71450	71500	3521	75450	75500	3781
47500	47550	2027	51500	51550	2267	55500	55550	2507	59500	59550	2747	63500	63550	3004	67500	67550	3264	71500	71550	3524	75500	75550	3784
47550	47600	2030	51550	51600	2270	55550	55600	2510	59550	59600	2750	63550	63600	3007	67550	67600	3267	71550	71600	3527	75550	75600	3787
47600	47650	2033	51600	51650	2273	55600	55650	2513	59600	59650	2753	63600	63650	3011	67600	67650	3271	71600	71650	3531	75600	75650	3791
47650	47700	2036	51650	51700	2276	55650	55700	2516	59650	59700	2756	63650	63700	3014	67650	67700	3274	71650	71700	3534	75650	75700	3794
47700	47750	2039	51700	51750	2279	55700	55750	2519	59700	59750	2759	63700	63750	3017	67700	67750	3277	71700	71750	3537	75700	75750	3797
47750	47800	2042	51750	51800	2282	55750	55800	2522	59750	59800	2762	63750	63800	3020	67750	67800	3280	71750	71800	3540	75750	75800	3800
47800	47850	2045	51800	51850	2285	55800	55850	2525	59800	59850	2765	63800	63850	3024	67800	67850	3284	71800	71850	3544	75800	75850	3804

47850	47900	2048	51850	51900	2288	55850	55900	2528	59850	59900	2768	63850	63900	3027	67850	67900	3287	71850	71900	3547	75850	75900	3807
47900	47950	2051	51900	51950	2291	55900	55950	2531	59900	59950	2771	63900	63950	3030	67900	67950	3290	71900	71950	3550	75900	75950	3810
47950	48000	2054	51950	52000	2294	55950	56000	2534	59950	60000	2774	63950	64000	3033	67950	68000	3293	71950	72000	3553	75950	76000	3813
48000	48050	2057	52000	52050	2297	56000	56050	2537	60000	60050	2777	64000	64050	3037	68000	68050	3297	72000	72050	3557	76000	76050	3817
48050	48100	2060	52050	52100	2300	56050	56100	2540	60050	60100	2780	64050	64100	3040	68050	68100	3300	72050	72100	3560	76050	76100	3820
48100	48150	2063	52100	52150	2303	56100	56150	2543	60100	60150	2783	64100	64150	3043	68100	68150	3303	72100	72150	3563	76100	76150	3823
48150	48200	2066	52150	52200	2306	56150	56200	2546	60150	60200	2786	64150	64200	3046	68150	68200	3306	72150	72200	3566	76150	76200	3826
48200	48250	2069	52200	52250	2309	56200	56250	2549	60200	60250	2790	64200	64250	3050	68200	68250	3310	72200	72250	3570	76200	76250	3830
48250	48300	2072	52250	52300	2312	56250	56300	2552	60250	60300	2793	64250	64300	3053	68250	68300	3313	72250	72300	3573	76250	76300	3833
48300	48350	2075	52300	52350	2315	56300	56350	2555	60300	60350	2796	64300	64350	3056	68300	68350	3316	72300	72350	3576	76300	76350	3836

48350	48400	2078	52350	52400	2318	56350	56400	2558	60350	60400	2799	64350	64400	3059	68350	68400	3319	72350	72400	3579	76350	76400	3839
48400	48450	2081	52400	52450	2321	56400	56450	2561	60400	60450	2803	64400	64450	3063	68400	68450	3323	72400	72450	3583	76400	76450	3843
48450	48500	2084	52450	52500	2324	56450	56500	2564	60450	60500	2806	64450	64500	3066	68450	68500	3326	72450	72500	3586	76450	76500	3846
48500	48550	2087	52500	52550	2327	56500	56550	2567	60500	60550	2809	64500	64550	3069	68500	68550	3329	72500	72550	3589	76500	76550	3849
48550	48600	2090	52550	52600	2330	56550	56600	2570	60550	60600	2812	64550	64600	3072	68550	68600	3332	72550	72600	3592	76550	76600	3852
48600	48650	2093	52600	52650	2333	56600	56650	2573	60600	60650	2816	64600	64650	3076	68600	68650	3336	72600	72650	3596	76600	76650	3856
48650	48700	2096	52650	52700	2336	56650	56700	2576	60650	60700	2819	64650	64700	3079	68650	68700	3339	72650	72700	3599	76650	76700	3859
48700	48750	2099	52700	52750	2339	56700	56750	2579	60700	60750	2822	64700	64750	3082	68700	68750	3342	72700	72750	3602	76700	76750	3862
48750	48800	2102	52750	52800	2342	56750	56800	2582	60750	60800	2825	64750	64800	3085	68750	68800	3345	72750	72800	3605	76750	76800	3865
48800	48850	2105	52800	52850	2345	56800	56850	2585	60800	60850	2829	64800	64850	3089	68800	68850	3349	72800	72850	3609	76800	76850	3869

48850	48900	2108	52850	52900	2348	56850	56900	2588	60850	60900	2832	64850	64900	3092	68850	68900	3352	72850	72900	3612	76850	76900	3872
48900	48950	2111	52900	52950	2351	56900	56950	2591	60900	60950	2835	64900	64950	3095	68900	68950	3355	72900	72950	3615	76900	76950	3875
48950	49000	2114	52950	53000	2354	56950	57000	2594	60950	61000	2838	64950	65000	3098	68950	69000	3358	72950	73000	3618	76950	77000	3878
49000	49050	2117	53000	53050	2357	57000	57050	2597	61000	61050	2842	65000	65050	3102	69000	69050	3362	73000	73050	3622	77000	77050	3882
49050	49100	2120	53050	53100	2360	57050	57100	2600	61050	61100	2845	65050	65100	3105	69050	69100	3365	73050	73100	3625	77050	77100	3885
49100	49150	2123	53100	53150	2363	57100	57150	2603	61100	61150	2848	65100	65150	3108	69100	69150	3368	73100	73150	3628	77100	77150	3888
49150	49200	2126	53150	53200	2366	57150	57200	2606	61150	61200	2851	65150	65200	3111	69150	69200	3371	73150	73200	3631	77150	77200	3891
49200	49250	2129	53200	53250	2369	57200	57250	2609	61200	61250	2855	65200	65250	3115	69200	69250	3375	73200	73250	3635	77200	77250	3895
49250	49300	2132	53250	53300	2372	57250	57300	2612	61250	61300	2858	65250	65300	3118	69250	69300	3378	73250	73300	3638	77250	77300	3898
49300	49350	2135	53300	53350	2375	57300	57350	2615	61300	61350	2861	65300	65350	3121	69300	69350	3381	73300	73350	3641	77300	77350	3901

49350	49400	2138	53350	53400	2378	57350	57400	2618	61350	61400	2864	65350	65400	3124	69350	69400	3384	73350	73400	3644	77350	77400	3904
49400	49450	2141	53400	53450	2381	57400	57450	2621	61400	61450	2868	65400	65450	3128	69400	69450	3388	73400	73450	3648	77400	77450	3908
49450	49500	2144	53450	53500	2384	57450	57500	2624	61450	61500	2871	65450	65500	3131	69450	69500	3391	73450	73500	3651	77450	77500	3911
49500	49550	2147	53500	53550	2387	57500	57550	2627	61500	61550	2874	65500	65550	3134	69500	69550	3394	73500	73550	3654	77500	77550	3914
49550	49600	2150	53550	53600	2390	57550	57600	2630	61550	61600	2877	65550	65600	3137	69550	69600	3397	73550	73600	3657	77550	77600	3917
49600	49650	2153	53600	53650	2393	57600	57650	2633	61600	61650	2881	65600	65650	3141	69600	69650	3401	73600	73650	3661	77600	77650	3921
49650	49700	2156	53650	53700	2396	57650	57700	2636	61650	61700	2884	65650	65700	3144	69650	69700	3404	73650	73700	3664	77650	77700	3924
49700	49750	2159	53700	53750	2399	57700	57750	2639	61700	61750	2887	65700	65750	3147	69700	69750	3407	73700	73750	3667	77700	77750	3927
49750	49800	2162	53750	53800	2402	57750	57800	2642	61750	61800	2890	65750	65800	3150	69750	69800	3410	73750	73800	3670	77750	77800	3930
49800	49850	2165	53800	53850	2405	57800	57850	2645	61800	61850	2894	65800	65850	3154	69800	69850	3414	73800	73850	3674	77800	77850	3934

49850	49900	2168	53850	53900	2408	57850	57900	2648	61850	61900	2897	65850	65900	3157	69850	69900	3417	73850	73900	3677	77850	77900	3937
49900	49950	2171	53900	53950	2411	57900	57950	2651	61900	61950	2900	65900	65950	3160	69900	69950	3420	73900	73950	3680	77900	77950	3940
49950	50000	2174	53950	54000	2414	57950	58000	2654	61950	62000	2903	65950	66000	3163	69950	70000	3423	73950	74000	3683	77950	78000	3943
50000	50050	2177	54000	54050	2417	58000	58050	2657	62000	62050	2907	66000	66050	3167	70000	70050	3427	74000	74050	3687	78000	78050	3947
50050	50100	2180	54050	54100	2420	58050	58100	2660	62050	62100	2910	66050	66100	3170	70050	70100	3430	74050	74100	3690	78050	78100	3950
50100	50150	2183	54100	54150	2423	58100	58150	2663	62100	62150	2913	66100	66150	3173	70100	70150	3433	74100	74150	3693	78100	78150	3953
50150	50200	2186	54150	54200	2426	58150	58200	2666	62150	62200	2916	66150	66200	3176	70150	70200	3436	74150	74200	3696	78150	78200	3956
50200	50250	2189	54200	54250	2429	58200	58250	2669	62200	62250	2920	66200	66250	3180	70200	70250	3440	74200	74250	3700	78200	78250	3960
50250	50300	2192	54250	54300	2432	58250	58300	2672	62250	62300	2923	66250	66300	3183	70250	70300	3443	74250	74300	3703	78250	78300	3963
50300	50350	2195	54300	54350	2435	58300	58350	2675	62300	62350	2926	66300	66350	3186	70300	70350	3446	74300	74350	3706	78300	78350	3966

50350	50400	2198	54350	54400	2438	58350	58400	2678	62350	62400	2929	66350	66400	3189	70350	70400	3449	74350	74400	3709	78350	78400	3969
50400	50450	2201	54400	54450	2441	58400	58450	2681	62400	62450	2933	66400	66450	3193	70400	70450	3453	74400	74450	3713	78400	78450	3973
50450	50500	2204	54450	54500	2444	58450	58500	2684	62450	62500	2936	66450	66500	3196	70450	70500	3456	74450	74500	3716	78450	78500	3976
50500	50550	2207	54500	54550	2447	58500	58550	2687	62500	62550	2939	66500	66550	3199	70500	70550	3459	74500	74550	3719	78500	78550	3979
50550	50600	2210	54550	54600	2450	58550	58600	2690	62550	62600	2942	66550	66600	3202	70550	70600	3462	74550	74600	3722	78550	78600	3982
50600	50650	2213	54600	54650	2453	58600	58650	2693	62600	62650	2946	66600	66650	3206	70600	70650	3466	74600	74650	3726	78600	78650	3986
50650	50700	2216	54650	54700	2456	58650	58700	2696	62650	62700	2949	66650	66700	3209	70650	70700	3469	74650	74700	3729	78650	78700	3989
50700	50750	2219	54700	54750	2459	58700	58750	2699	62700	62750	2952	66700	66750	3212	70700	70750	3472	74700	74750	3732	78700	78750	3992
50750	50800	2222	54750	54800	2462	58750	58800	2702	62750	62800	2955	66750	66800	3215	70750	70800	3475	74750	74800	3735	78750	78800	3995
50800	50850	2225	54800	54850	2465	58800	58850	2705	62800	62850	2959	66800	66850	3219	70800	70850	3479	74800	74850	3739	78800	78850	3999

-45-

2009TAXTABLE(continued)

TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME			TAXABLE INCOME				TAXABLE INCOME			TAXABLE INCOME				TAXABLE INCOME			TAXABLE INCOME
At	Less	Your	At	Less	Your	At	Less	Your	At	Less	Your		At	Less	Your	At	Less	Your		At	Less	Your	At	Less	Your
Least	Than	Tax Is	Least	Than Tax Is		Least	Than Tax Is		Least	Than	Tax Is		Least	Than Tax Is		Least	Than	Tax Is		Least	Than Tax Is		Least	Than Tax Is

78850	78900	4002	81550	81600	4177	84250	84300	4353	86950	87000		4528	89650	89700	4704	92350	92400		4879	95050	95100	5055	97750	97800	5230
78900	78950	4005	81600	81650	4181	84300	84350	4356	87000	87050		4532	89700	89750	4707	92400	92450		4883	95100	95150	5058	97800	97850	5234
78950	79000	4008	81650	81700	4184	84350	84400	4359	87050	87100		4535	89750	89800	4710	92450	92500		4886	95150	95200	5061	97850	97900	5237
79000	79050	4012	81700	81750	4187	84400	84450	4363	87100	87150		4538	89800	89850	4714	92500	92550		4889	95200	95250	5065	97900	97950	5240
79050	79100	4015	81750	81800	4190	84450	84500	4366	87150	87200		4541	89850	89900	4717	92550	92600		4892	95250	95300	5068	97950	98000	5243
79100	79150	4018	81800	81850	4194	84500	84550	4369	87200	87250		4545	89900	89950	4720	92600	92650		4896	95300	95350	5071	98000	98050	5247
79150	79200	4021	81850	81900	4197	84550	84600	4372	87250	87300		4548	89950	90000	4723	92650	92700		4899	95350	95400	5074	98050	98100	5250
79200	79250	4025	81900	81950	4200	84600	84650	4376	87300	87350		4551	90000	90050	4727	92700	92750		4902	95400	95450	5078	98100	98150	5253
79250	79300	4028	81950	82000	4203	84650	84700	4379	87350	87400		4554	90050	90100	4730	92750	92800		4905	95450	95500	5081	98150	98200	5256
79300	79350	4031	82000	82050	4207	84700	84750	4382	87400	87450		4558	90100	90150	4733	92800	92850		4909	95500	95550	5084	98200	98250	5260

79350	79400	4034	82050	82100	4210	84750	84800	4385	87450	87500		4561	90150	90200	4736	92850	92900		4912	95550	95600	5087	98250	98300	5263
79400	79450	4038	82100	82150	4213	84800	84850	4389	87500	87550		4564	90200	90250	4740	92900	92950		4915	95600	95650	5091	98300	98350	5266
79450	79500	4041	82150	82200	4216	84850	84900	4392	87550	87600		4567	90250	90300	4743	92950	93000		4918	95650	95700	5094	98350	98400	5269
79500	79550	4044	82200	82250	4220	84900	84950	4395	87600	87650		4571	90300	90350	4746	93000	93050		4922	95700	95750	5097	98400	98450	5273
79550	79600	4047	82250	82300	4223	84950	85000	4398	87650	87700		4574	90350	90400	4749	93050	93100		4925	95750	95800	5100	98450	98500	5276
79600	79650	4051	82300	82350	4226	85000	85050	4402	87700	87750		4577	90400	90450	4753	93100	93150		4928	95800	95850	5104	98500	98550	5279
79650	79700	4054	82350	82400	4229	85050	85100	4405	87750	87800		4580	90450	90500	4756	93150	93200		4931	95850	95900	5107	98550	98600	5282
79700	79750	4057	82400	82450	4233	85100	85150	4408	87800	87850		4584	90500	90550	4759	93200	93250		4935	95900	95950	5110	98600	98650	5286
79750	79800	4060	82450	82500	4236	85150	85200	4411	87850	87900		4587	90550	90600	4762	93250	93300		4938	95950	96000	5113	98650	98700	5289
79800	79850	4064	82500	82550	4239	85200	85250	4415	87900	87950		4590	90600	90650	4766	93300	93350		4941	96000	96050	5117	98700	98750	5292

79850	79900	4067	82550	82600	4242	85250	85300 4418		87950	88000		4593	90650	90700	4769	93350	93400		4944	96050	96100	5120	98750	98800	5295
79900	79950	4070	82600	82650	4246	85300	85350 4421		88000	88050		4597	90700	90750	4772	93400	93450		4948	96100	96150	5123	98800	98850	5299
79950	80000	4073	82650	82700	4249	85350	85400	4424	88050	88100		4600	90750	90800	4775	93450	93500		4951	96150	96200	5126	98850	98900	5302
80000	80050	4077	82700	82750	4252	85400	85450	4428	88100	88150		4603	90800	90850	4779	93500	93550		4954	96200	96250	5130	98900	98950	5305
80050	80100	4080	82750	82800	4255	85450	85500	4431	88150	88200		4606	90850	90900	4782	93550	93600		4957	96250	96300	5133	98950	99000	5308
80100	80150	4083	82800	82850	4259	85500	85550	4434	88200	88250		4610	90900	90950	4785	93600	93650		4961	96300	96350	5136	99000	99050	5312
80150	80200	4086	82850	82900	4262	85550	85600	4437	88250	88300		4613	90950	91000	4788	93650	93700		4964	96350	96400	5139	99050	99100	5315
80200	80250	4090	82900	82950	4265	85600	85650	4441	88300	88350		4616	91000	91050	4792	93700	93750		4967	96400	96450	5143	99100	99150	5318
80250	80300	4093	82950	83000	4268	85650	85700	4444	88350	88400		4619	91050	91100	4795	93750	93800		4970	96450	96500	5146	99150	99200	5321
80300	80350	4096	83000	83050	4272	85700	85750	4447	88400	88450		4623	91100	91150	4798	93800	93850		4974	96500	96550	5149	99200	99250	5325

80350	80400	4099	83050	83100	4275	85750	85800	4450	88450	88500		4626	91150	91200	4801	93850	93900		4977	96550	96600	5152	99250	99300	5328
80400	80450	4103	83100	83150	4278	85800	85850	4454	88500	88550		4629	91200	91250	4805	93900	93950		4980	96600	96650	5156	99300	99350	5331
80450	80500	4106	83150	83200	4281	85850	85900	4457	88550	88600		4632	91250	91300	4808	93950	94000		4983	96650	96700	5159	99350	99400	5334
80500	80550	4109	83200	83250	4285	85900	85950	4460	88600	88650		4636	91300	91350	4811	94000	94050		4987	96700	96750	5162	99400	99450	5338
80550	80600	4112	83250	83300	4288	85950	86000	4463	88650	88700		4639	91350	91400	4814	94050	94100		4990	96750	96800	5165	99450	99500	5341
80600	80650	4116	83300	83350	4291	86000	86050	4467	88700	88750		4642	91400	91450	4818	94100	94150		4993	96800	96850	5169	99500	99550	5344
80650	80700	4119	83350	83400	4294	86050	86100	4470	88750	88800		4645	91450	91500	4821	94150	94200		4996	96850	96900	5172	99550	99600	5347
80700	80750	4122	83400	83450	4298	86100	86150	4473	88800	88850		4649	91500	91550	4824	94200	94250		5000	96900	96950	5175	99600	99650	5351
80750	80800	4125	83450	83500	4301	86150	86200	4476	88850	88900		4652	91550	91600	4827	94250	94300		5003	96950	97000	5178	99650	99700	5354
80800	80850	4129	83500	83550	4304	86200	86250	4480	88900	88950		4655	91600	91650	4831	94300	94350		5006	97000	97050	5182	99700	99750	5357

80850	80900	4132	83550	83600	4307	86250	86300	4483	88950	89000		4658	91650	91700	4834	94350	94400		5009	97050	97100	5185	99750	99800	5360
80900	80950	4135	83600	83650	4311	86300	86350	4486	89000	89050		4662	91700	91750	4837	94400	94450		5013	97100	97150	5188	99800	99850	5364
80950	81000	4138	83650	83700	4314	86350	86400	4489	89050	89100		4665	91750	91800	4840	94450	94500		5016	97150	97200	5191	99850	99900	5367
81000	81050	4142	83700	83750	4317	86400	86450	4493	89100	89150		4668	91800	91850	4844	94500	94550		5019	97200	97250	5195	99900	99950	5370
81050	81100	4145	83750	83800	4320	86450	86500	4496	89150	89200		4671	91850	91900	4847	94550	94600		5022	97250	97300	5198	99950	100000	5373
81100	81150	4148	83800	83850	4324	86500	86550	4499	89200	89250		4675	91900	91950	4850	94600	94650		5026	97300	97350	5201
81150	81200	4151	83850	83900	4327	86550	86600	4502	89250	89300		4678	91950	92000	4853	94650	94700		5029	97350	97400	5204
81200	81250	4155	83900	83950	4330	86600	86650	4506	89300	89350		4681	92000	92050	4857	94700	94750		5032	97400	97450	5208
81250	81300	4158	83950	84000	4333	86650	86700	4509	89350	89400		4684	92050	92100	4860	94750	94800		5035	97450	97500	5211
81300	81350	4161	84000	84050	4337	86700	86750	4512	89400	89450		4688	92100	92150	4863	94800	94850		5039	97500	97550	5214
81350	81400	4164	84050	84100	4340	86750	86800	4515	89450	89500		4691	92150	92200	4866	94850	94900		5042	97550	97600	5217
81400	81450	4168	84100	84150	4343	86800	86850	4519	89500	89550		4694	92200	92250	4870	94900	94950		5045	97600	97650	5221
81450	81500	4171	84150	84200	4346	86850	86900	4522	89550	89600		4697	92250	92300	4873	94950	95000		5048	97650	97700	5224
81500	81550	4174	84200	84250	4350	86900	86950	4525	89600	89650		4701	92300	92350	4876	95000	95050		5052	97700	97750	5227

RATE SCHEDULE I

2009TAXRATESCHEDULES

Use this schedule if you checked 1, 2, 4 or 5 under “FILING STATUS”

Single, Head of household, Widow(er) with dependent child and Married filing jointly

Less than $10,000		. . . .	. . . . . . . 3% of the taxable income
At least−	But less than−
$10,000	$25,000 . . .	. . . . $	300.00 plus 4%	of excess over $10,000
$25,000	$40,000 . . .	. . . . $	900.00 plus 4.5%	of excess over $25,000
$40,000	$60,000 . . .	. . . . $1,575.00 plus 6%		of excess over $40,000
$60,000	. . .	. . . . $2,775.00 plus 6.5%		of excess over $60,000

EXAMPLE

With a taxable income of $117,635

$	57,635.00	Income in excess of $60,000
$	57,635.00	Income in excess of $60,000
x	.065	Tax Rate $60,000 and above
x	.065	Tax Rate $60,000 and above
$	3,746.28	Tax on the excess $57,635
$	3,746.28	Tax on the excess $57,635
+	2,775.00	Tax on $60,000
+	2,775.00	Tax on $60,000
$	6,521.00	Total Tax on $117,635

(Round to the nearest whole dollar)

RATE SCHEDULE II

Use this schedule if you checked box 3 under "FILING STATUS"

Married filing separately
Less than $5,000		. .	. . . . . . 3% of the taxable income
At least−	But less than−
$ 5,000	$12,500	. $	150.00 plus 4%	of excess over $ 5,000
$12,500	$20,000	. $	450.00 plus 4.5%	of excess over $12,500
$20,000	$30,000	. $	787.50 plus 6%	of excess over $20,000
$30,000	. . . . . .	. $1,387.50 plus 6.5%		of excess over $30,000

EXAMPLE

With a taxable income of $118,460

$	88,460.00	Income in excess of $30,000
$	88,460.00	Income in excess of $30,000
x	.065	Tax Rate $30,000 and above
x	.065	Tax Rate $30,000 and above
$	5,750.00	Tax on the excess $88,460
$	5,750.00	Tax on the excess $88,460
+	1,387.50	Tax on $30,000
+	1,387.50	Tax on $30,000
$	7,138.00	Total Tax on $118,460

(Round to the nearest whole dollar)

-46-

Question	Answer
Form Name	It 210 Form
Form Length	7 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 45 sec
Other names	nyc 210 form for 2020, it 210, nyc 210 form 2020, it 210 form 2020

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