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All tax ratesW(All figures are estimates based on samples--money amounts are in thousands of dollars) 5 percent 10 percent 15 percent 25 percent 25 percent (capital gains) 28 percent 28 percent (capital gains) 33 percent 35 percent 10 percent (Form 8814) [1] 15 percent (capital gains) [2] Form 8615 [3]H[2] The 15 percent capital gains rate also includes qualified dividends.u[1] Form 8814 was filed for a dependent child under age 14 for whom the parents made an election to report the child's investment income (if it was from interest, dividends, or capital gains totaling between $850 and $8,500) on the parents' income tax return. This rate classification is comprised of those returns with a tax liability only from the dependent's income.�[3] Form 8615 was filed for a child under age 14 to report the child's investment income in excess of $1,700. The returns in this rate classification are not distributed by tax rate.9Source: IRS, Statistics of Income Division, January 2009.Number of returnsIncome taxed at rateIncome tax generated at rate All returns.Joint returns and returns of surviving spouses,Returns of married persons filing separatelyReturns of heads of householdsReturns of single personsTax rate class�Table 3. Returns with Modified Taxable Income: Taxable Income and Tax, Classified by Tax Rate and by Filing Status, Tax Year 2006�"" # $��&�ccb||o`0=}A} ";@" ".ef........}A} ";@" ".ef........}A} ";@" ".ef........}A} ";@" ".ef........}A} ";@" ".ef........}A} ";@" ".ef ........}A} ";@" ".L........}A} ";@" ".L........}A} ";@" ".L........}A} ";@" ".L........}A} ";@" ".L........}A} ";@" ".L ........}A} ";@" ".23........}A} ";@" ".23........}A} ";@" ".23........}A} ";@" ".23........}A}  ";@" ".23........}A}! 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