“ ju T s h T t e h
h W i o s w i t d a
b o x
i w g ju ’ a s m t P a
p e
o a u
r l
m t t y h
p .” e t T h
s h e u e r “ v
w c i h v
id a in
g t w b s
p l p o o e
u w n s e
a c l a i t s
o g c f i t
a v e
n e n
b y r e o e
. u f e ar rne di d teoa aosf
THE ROAD LESS TAXED • 83
x n f j
o r
’s e
y n ”
“Widow’s Penalty” Impact on Effective Tax Rate Gross Income Married Filing Joint Single Filer Difference (“Widow’s Penalty”)
Percent Increase Represented
$100,000
11.3%
16%
4.7%
42%
$150,000
13.5%
19%
5.2%
39%
$200,000
16%
20.1%
4.1%
26%
$250,000
17.5%
22.2%
4.7%
27%
$300,000
18.7%
24.3%
5.6%
30%
$350,000
19.5%
25.9%
6.4%
33%
$400,000
20.1%
27.1%
7%
35%
$450,000
21.1%
28%
6.9%
33%
$500,000
22.2%
28.7%
6.5%
29%
Based on 2025 individual income tax bracket rates.
Made with FlippingBook Digital Proposal Creator