Federal Tax Rate Schedules for 2004 – Estates and Nongrantor Trusts (Projected)

Taxable Income  
Over But Not Over   Pay   + % on
Excess
  of amount
over

$ 0- $1,950 $ 0 15 % $ 0
1,950- 4,600 292.50 25 1,950
4,600- 7,000 955.00 28 4,600
7,000- 9,550 1,627.00 33 7,000
9,550- …… 2,468.50 35 9,550

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