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A married couple is filing a joint return. Their taxable income on Form 1040, line 15, is $25,300 . First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,562 . This is the tax amount they should enter in the entry space on Form 1040, line 16.  \nSample Table  \n\n| At Least | But Less Than |  | Single |  | Married ling jointly*\u003Cbr>Married ling separately\u003Cbr>Your tax is— |  |  | Head of a household |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| 25,200 25,250\u003Cbr>25,300 25,350 |  | 25,250 25,300\u003Cbr>25,350 25,400 | 2,789 2,795\u003Cbr>2,801 2,807 | 2,550 2,556\u003Cbr> 2,562  2,568 |  | 2,789 2,795\u003Cbr>2,801 2,807 | 2,687 2,693\u003Cbr>2,699 2,705 |  |\n\n\n| If line 15 (taxable income) is— |  |  | And you are— |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| At least | But\u003Cbr>less\u003Cbr>than |  | Single | Married filing jointly * Married filingseparately |  |  |  | Head of a household |\n|  |  |  | Your tax is— |  |  |  |  |  |\n| 0 5\u003Cbr>15\u003Cbr>25\u003Cbr>50\u003Cbr>75\u003Cbr>100\u003Cbr>125\u003Cbr>150\u003Cbr>175\u003Cbr>200\u003Cbr>225\u003Cbr>250\u003Cbr>275\u003Cbr>300\u003Cbr>325\u003Cbr>350\u003Cbr>375\u003Cbr>400\u003Cbr>425\u003Cbr>450\u003Cbr>475\u003Cbr>500\u003Cbr>525\u003Cbr>550\u003Cbr>575\u003Cbr>600\u003Cbr>625\u003Cbr>650\u003Cbr>675\u003Cbr>700\u003Cbr>725\u003Cbr>750\u003Cbr>775\u003Cbr>800\u003Cbr>825\u003Cbr>850\u003Cbr>875\u003Cbr>900\u003Cbr>925\u003Cbr>950\u003Cbr>975 |  | 5\u003Cbr>15\u003Cbr>25\u003Cbr>50\u003Cbr>75\u003Cbr>100\u003Cbr>125\u003Cbr>150\u003Cbr>175\u003Cbr>200\u003Cbr>225\u003Cbr>250\u003Cbr>275\u003Cbr>300\u003Cbr>325\u003Cbr>350\u003Cbr>375\u003Cbr>400\u003Cbr>425\u003Cbr>450\u003Cbr>475\u003Cbr>500\u003Cbr>525\u003Cbr>550\u003Cbr>575\u003Cbr>600\u003Cbr>625\u003Cbr>650\u003Cbr>675\u003Cbr>700\u003Cbr>725\u003Cbr>750\u003Cbr>775\u003Cbr>800\u003Cbr>825\u003Cbr>850\u003Cbr>875\u003Cbr>900\u003Cbr>925\u003Cbr>950\u003Cbr>975\u003Cbr>1,000 | 0 1\u003Cbr>2 4\u003Cbr>6\u003Cbr>9\u003Cbr>11\u003Cbr>14\u003Cbr>16\u003Cbr>19\u003Cbr>21\u003Cbr>24\u003Cbr>26\u003Cbr>29\u003Cbr>31\u003Cbr>34\u003Cbr>36\u003Cbr>39\u003Cbr>41\u003Cbr>44\u003Cbr>46\u003Cbr>49\u003Cbr>51\u003Cbr>54\u003Cbr>56\u003Cbr>59\u003Cbr>61\u003Cbr>64\u003Cbr>66\u003Cbr>69\u003Cbr>71\u003Cbr>74\u003Cbr>76\u003Cbr>79\u003Cbr>81\u003Cbr>84\u003Cbr>86\u003Cbr>89\u003Cbr>91\u003Cbr>94\u003Cbr>96\u003Cbr>99 |  | \u003Cbr>\u003Cbr>0 1\u003Cbr>2 4\u003Cbr>6\u003Cbr>9\u003Cbr>11\u003Cbr>14\u003Cbr>16\u003Cbr>19\u003Cbr>21\u003Cbr>24\u003Cbr>26\u003Cbr>29\u003Cbr>31\u003Cbr>34\u003Cbr>36\u003Cbr>39\u003Cbr>41\u003Cbr>44\u003Cbr>46\u003Cbr>49\u003Cbr>51\u003Cbr>54\u003Cbr>56\u003Cbr>59\u003Cbr>61\u003Cbr>64\u003Cbr>66\u003Cbr>69\u003Cbr>71\u003Cbr>74\u003Cbr>76\u003Cbr>79\u003Cbr>81\u003Cbr>84\u003Cbr>86\u003Cbr>89\u003Cbr>91\u003Cbr>94\u003Cbr>96\u003Cbr>99 | 0 1\u003Cbr>2 4\u003Cbr>6\u003Cbr>9\u003Cbr>11\u003Cbr>14\u003Cbr>16\u003Cbr>19\u003Cbr>21\u003Cbr>24\u003Cbr>26\u003Cbr>29\u003Cbr>31\u003Cbr>34\u003Cbr>36\u003Cbr>39\u003Cbr>41\u003Cbr>44\u003Cbr>46\u003Cbr>49\u003Cbr>51\u003Cbr>54\u003Cbr>56\u003Cbr>59\u003Cbr>61\u003Cbr>64\u003Cbr>66\u003Cbr>69\u003Cbr>71\u003Cbr>74\u003Cbr>76\u003Cbr>79\u003Cbr>81\u003Cbr>84\u003Cbr>86\u003Cbr>89\u003Cbr>91\u003Cbr>94\u003Cbr>96\u003Cbr>99 | \u003Cbr>0 1\u003Cbr>2 4\u003Cbr>6\u003Cbr>9\u003Cbr>11\u003Cbr>14\u003Cbr>16\u003Cbr>19\u003Cbr>21\u003Cbr>24\u003Cbr>26\u003Cbr>29\u003Cbr>31\u003Cbr>34\u003Cbr>36\u003Cbr>39\u003Cbr>41\u003Cbr>44\u003Cbr>46\u003Cbr>49\u003Cbr>51\u003Cbr>54\u003Cbr>56\u003Cbr>59\u003Cbr>61\u003Cbr>64\u003Cbr>66\u003Cbr>69\u003Cbr>71\u003Cbr>74\u003Cbr>76\u003Cbr>79\u003Cbr>81\u003Cbr>84\u003Cbr>86\u003Cbr>89\u003Cbr>91\u003Cbr>94\u003Cbr>96\u003Cbr>99 |  |\n\n\n| If line 15 (taxable income) is— |  |  | And you are— |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n| At least | But\u003Cbr>less\u003Cbr>than |  | Single | Married filing jointly * Married filingseparately |  |  |  | Head of a househ","cbCaipUwwA5j5cOq","https://ap.wps.com/l/cbCaipUwwA5j5cOq","pdf",1452403,28,"English","# Contents\n## Tax Table\n## 2025 Tax Computation Worksheet\n## 2025 EIC Table","[{\"question\":\"What is Publication 1040 used for in preparing 2025 returns?\",\"answer\":\"Publication 1040 contains the Tax and Earned Income Credit tables used with the Instructions for Form 1040 (and 1040-SR) for 2025 returns.\"},{\"question\":\"When should a filer use the Tax Table to figure tax?\",\"answer\":\"Use the Tax Table only if the instructions for Form 1040 line 16 indicate you must use it.\"},{\"question\":\"How is the tax amount determined in the Tax Table?\",\"answer\":\"Find the row matching the taxable income on Form 1040, line 15, then move to the column for the correct filing status; the intersection provides the tax entry for line 16.\"}]","Publication 1040 - Tax and Earned Income Credit Tables - For Use in Preparing 2025 Returns | PDF",1789799471,10]