At Pescatore Cooper, PLC, we are dedicated to providing our clients with the information resources they need to meet all their accounting and financial planning goals. Below are links to key government agencies and other entities along with calculators and tracking systems that can supplement the information and consulting services we provide to you as our client.
- General Tax Resources
- 2009 Tax Rate Resources
- 2010 Tax Rate Resources
- Additional Tax Resources
- General Resources
General Tax Resources
| Tax Due Date Calendar | 2010 IRS Tax Calendar |
| Refund Status | Automated Telephone System |
| Tax Payments | |
| Download Tax Forms and Publications | |
| Tax Organizer | Individual |
2009 Tax Rate Resources
The Tax Rate Schedules are shown to help estimate the tax liability.
Federal 2009 Individual Tax Rate Schedules
| Filing Status - Single | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $8,350 | 10% of the taxable income amount |
| $8,350 | $33,950 | $835.00 + 15% of the amount over $8,350 |
| $33,950 | $82,250 | $4,675.00 + 25% of the amount over $33,950 |
| $82,250 | $171,550 | $16,750.00 + 28% of the amount over $82,250 |
| $171,550 | $372,950 | $41,754.00 + 33% of the amount over $171,550 |
| $372,950 | no limit | $108,216.00 + 35% of the amount over $372,950 |
Filing status - Married Filing Separately | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $8,350 | 10% of the taxable income amount |
| $8,350 | $33,950 | $835.00 + 15% of the amount over $8,350 |
| $33,950 | $68,525 | $4,675.00 + 25% of the amount over $33,950 |
| $68,525 | $104,425 | $13,318.75 + 28% of the amount over $68,525 |
| $104,425 | $186,475 | $23,370.75 + 33% of the amount over $104,425 |
| $186,475 | no limit | $50,447.25 + 35% of the amount over $186,475 |
Filing status - Married filing jointly or Qualifying widower: | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $16,700 | 10% of the taxable income amount |
| $16,700 | $67,900 | $1,670.00 + 15% of the amount over $16,700 |
| $67,900 | $137,050 | $9,350.00 + 25% of the amount over $67,900 |
| $137,050 | $208,850 | $26,637.50 + 28% of the amount over $137,050 |
| $208,850 | $372,950 | $46,741.50 + 33% of the amount over $208,850 |
| $372,950 | no limit | $100,894.50 + 35% of the amount over $372,950 |
Filing status - Head of Household | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $11,950 | 10% of the taxable income amount |
| $11,950 | $45,500 | $1,195.00 + 15% of the amount over $11,950 |
| $45,500 | $117,450 | $6,227.50 + 25% of the amount over $45,500 |
| $117,450 | $190,200 | $24,215.00 + 28% of the amount over $117,450 |
| $190,200 | $372,950 | $44,585.00 + 33% of the amount over $190,200 |
| $372,950 | no limit | $104,892.50 + 35% of the amount over $372,950 |
Federal 2009 Corporate Tax Rate Schedules
| If taxable income is over: | But not over: | The tax is: |
| $0 | $50,000 | 15% of the taxable income amount |
| $50,000 | $75,000 | $7,500.00 + 25% of the amount over $50,000 |
| $75,000 | $100,000 | $13,750.00 + 34% of the amount over $75,000 |
| $100,000 | $335,000 | $22,250.00 + 39% of the amount over $100,000 |
| $335,000 | $10,000,000 | $113,900.00 + 34% of the amount over $335,000 |
| $10,000,000 | $15,000,000 | $3,400,000.00 + 35% of the amount over $10,000,000 |
| $15,000,000 | $18,333,333 | $5,150,000.00 + 38% of the amount over $15,000,000 |
| $18,333,333 | no limit | 35% of the taxable income amount |
Personal Service Corporations are subject to a flat tax of 35% regardless of the taxable income amount.
Personal Holding Companies are subject to an additional tax of 15% on any undistributed personal holding company income.
Federal 2009 Trust Tax Rate Schedules
| If taxable income is over: | But not over: | The tax is: |
| $0 | $2,300 | 15% of the taxable income amount |
| $2,300 | $5,350 | $345.00 + 25% of the amount over $2,300 |
| $5,350 | $8,200 | $1,107.50 + 28% of the amount over $5,350 |
| $8,200 | $11,150 | $1,905.50 + 33% of the amount over $8,200 |
| $11,150 | no limit | $2,879.00 + 35% of the amount over $11,150 |
Arizona 2009 Resident Individual Tax Rate Schedules
| Filing status - Single | ||
If your taxable | But not over: | The tax is: |
| $0 | $10,000 | 2.59% of the taxable income |
| $10,000 | $25,000 | 2.88% of the taxable income less $29 |
| $25,000 | $50,000 | 3.36% of the taxable income less $149 |
| $50,000 | $150,000 | 4.24% of the taxable income less $589 |
| $150,000 | no limit | 4.54% of the taxable income less $1,039 |
Filing status - Married Filing Separately | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $10,000 | 2.59% of the taxable income |
| $10,000 | $25,000 | 2.88% of the taxable income less $29 |
| $25,000 | $50,000 | 3.36% of the taxable income less $149 |
| $50,000 | $150,000 | 4.24% of the taxable income less $589 |
| $150,000 | no limit | 4.54% of the taxable income less $1,039 |
Filing status - Married filing jointly or Qualifying Widower | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $20,000 | 2.59% of the taxable income |
| $20,000 | $50,000 | 2.88% of the taxable income less $58 |
| $50,000 | $100,000 | 3.36% of the taxable income less $298 |
| $100,000 | $300,000 | 4.24% of the taxable income less $1,178 |
| $300,000 | no limit | 4.54% of the taxable income less $2,078 |
Filing status - Head of Household | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $20,000 | 2.59% of the taxable income |
| $20,000 | $50,000 | 2.88% of the taxable income less $58 |
| $50,000 | $100,000 | 3.36% of the taxable income less $298 |
| $100,000 | $300,000 | 4.24% of the taxable income less $1,178 |
| $300,000 | no limit | 4.54% of the taxable income less $2,078 |
Arizona 2009 Corporate Tax Rate Schedules
| For tax years beginning in: | |
| 1990 - 1993 | 9.300% |
| 1994 - 1997 | 9.000% |
| 1998 - 1999 | 8.000% |
| 2000 | 7.968% |
| 2001 and later | 6.968% |
Arizona 2009 Trust Tax Rate Schedules
| If taxable income is over: | But not over: | The tax is: |
| $0 | $10,000 | 2.59% of the taxable income |
| $10,000 | $25,000 | 2.88% of the taxable income less $29 |
| $25,000 | $50,000 | 3.36% of the taxable income less $149 |
| $50,000 | $150,000 | 4.24% of the taxable income less $589 |
| $150,000 | no limit | 4.54% of the taxable income less $1,039 |
2010 Tax Rate Resources
Federal 2010 Individual Tax Rate Schedules
| Filing status - Single | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $8,375 | 10% of the taxable income amount |
| $8,375 | $34,000 | $837.50 + 15% of the amount over $8,375 |
| $34,000 | $82,400 | $4,681.25 + 25% of the amount over $34,000 |
| $82,400 | $171,850 | $16,781.25 + 28% of the amount over $82,400 |
| $171,850 | $373,650 | $41,827.25 + 33% of the amount over $171,850 |
| $373,650 | no limit | $108,421.25 + 35% of the amount over $373,650 |
Filing status - Married Filing Separately | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $8,375 | 10% of the taxable income amount |
| $8,375 | $34,000 | $837.50 + 15% of the amount over $8,375 |
| $34,000 | $68,650 | $4,681.25 + 25% of the amount over $34,000 |
| $68,650 | $104,625 | $13,343.75 + 28% of the amount over $68,650 |
| $104,625 | $186,825 | $23,416.75 + 33% of the amount over $104,625 |
| $186,825 | no limit | $50,542.75 + 35% of the amount over $186,825 |
Filing status - Married Filing Jointly or Qualifying widower | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $16,750 | 10% of the taxable income amount |
| $16,750 | $68,000 | $1,675.00 + 15% of the amount over $16,750 |
| $68,000 | $137,300 | $9,362.50 + 25% of the amount over $68,000 |
| $137,300 | $209,250 | $26,687.50 + 28% of the amount over $137,300 |
| $209,250 | $373,650 | $46,833.50 + 33% of the amount over $209,250 |
| $373,650 | no limit | $101,085.50 + 35% of the amount over $373,650 |
Filing status - Head of Household | ||
| If your taxable income is over: | But not over: | The tax is: |
| $0 | $11,950 | 10% of the taxable income amount |
| $11,950 | $45,500 | $1,195.00 + 15% of the amount over $11,950 |
| $45,500 | $117,650 | $6,235.00 + 25% of the amount over $45,500 |
| $117,650 | $190,550 | $24,260.00 + 28% of the amount over $117,650 |
| $190,550 | $373,650 | $44,672.00 + 33% of the amount over $190,550 |
| $373,650 | no limit | $105,095.00 + 35% of the amount over $373,650 |
Federal 2010 Corporate Tax Rate Schedules
| If taxable income is over: | But not over: | The tax is: |
| $0 | $50,000 | 15% of the taxable income amount |
| $50,000 | $75,000 | $7,500.00 + 25% of the amount over $50,000 |
| $75,000 | $100,000 | $13,750.00 + 34% of the amount over $75,000 |
| $100,000 | $335,000 | $22,250.00 + 39% of the amount over $100,000 |
| $335,000 | $10,000,000 | $113,900.00 + 34% of the amount over $335,000 |
| $10,000,000 | $15,000,000 | $3,400,000.00 + 35% of the amount over $10,000,000 |
| $15,000,000 | $18,333,333 | $5,150,000.00 + 38% of the amount over $15,000,000 |
| $18,333,333 | no limit | 35% of the taxable income amount |
Personal Service Corporations are subject to a flat tax of 35% regardless of the taxable income amount.
Personal Holding Companies are subject to an additional tax of 15% on any undistributed personal holding company income.
Federal 2010 Trust Tax Rate Schedules
| If taxable income is over: | But not over: | The tax is: |
| $0 | $2,300 | 15% of the taxable income amount |
| $2,300 | $5,350 | $345.00 + 25% of the amount over $2,300 |
| $5,350 | $8,200 | $1,107.50 + 28% of the amount over $5,350 |
| $8,200 | $11,200 | $1,905.50 + 33% of the amount over $8,200 |
| $11,200 | no limit | $2,895.50 + 35% of the amount over $11,200 |
Additional Tax Resources
Other Tax Rate Information
Tax Calculators
Individual Withholding Calculator
IRS Withholding Calculator Instructions
IRS Sales Tax Deduction Calculator
Commonly Used Forms
Application for Employer Identification Number (SS-4)
Request for Taxpayer Identification Number and Certification (W-9)
Employee's Withholding Certificate (W-4)
Employee’s Arizona Withholding Percentage Election (A-4)
Arizona Joint Tax Application (Sales Tax/Withholding Licenses)
Online AZ Joint tax Application
Employment Eligibility Verification Form (I-9)
General Resources
Government Agencies
California Franchise Tax Board
U.S. Government Accountability Office
Social Security Administration
Tax and Accounting Resources
Electronic Federal Tax Payment System
