Weisz & Associates

Weisz & Associates
Certified Public Accountants

2009 Tax Rates Schedule X - Single
If taxable income is over --	But Not Over --	The Tax is:
$0	$8,350	10% of the taxable amount
$8,350	$33,950	$835 plus 15% of the amount over $8,350
$33,950	$82,250	$4,675 plus 25% of the amount over $33,950
$82,250	$171,550	$16,750 plus 28% of the amount over $82,250
$171,550	$372,950	$41,754 plus 33% of the amount over $171,550
$372,950	no limit	$108,216 plus 35% of the amount over $372,950

2009 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)
If taxable income is over --	But Not Over --	The Tax is:
$0	$16,700	10% of the taxable amount
$16,700	$67,900	$1,670 plus 15% of the amount over $16,700
$67,900	$137,050	$9,350 plus 25% of the amount over $67,900
$137,050	$208,850	$26,637.50 plus 28% of the amount over $137,050
$208,850	$372,950	$46,741.50 plus 33% of the amount over $208,850
$372,950	no limit	$100,894.50 plus 35% of the amount over $372,950

2009 Tax Rates Schedule Y-2 - Married Filing Separately
If taxable income is over --	But Not Over --	The Tax is:
$0	$8,350	10% of the taxable amount
$8,350	$33,950	$835 plus 15% of the amount over $8,350
$33,950	$68,525	$4,675 plus 25% of the amount over $33,950
$68,525	$104,425	$13,318.75 plus 28% of the amount over $68,525
$104,425	$186,475	$23,370.75 plus 33% of the amount over $104,425
$186,475	no limit	$50,447.25 plus 35% of the amount over $186,475

2009 Tax Rates Schedule Z - Head of Household
If taxable income is over --	But Not Over --	The Tax is:
$0	$11,950	10% of the taxable amount
$11,950	$45,500	$1,195.00 plus 15% of the amount over $11,950
$45,500	$117,450	$6,227.50 plus 25% of the amount over $45,500
$117,450	$190,200	$24,215 plus 28% of the amount over $117,450
$190,200	$372,950	$44,585 plus 33% of the amount over $190,200
$372,950	no limit	$104,892 plus 35% of the amount over $372,950

2009 Tax Rates Estates & Trusts
If taxable income is over --	But Not Over --	The Tax is:
$0	$2,300	15%
$2,300	$5,350	25%
$5,350	$8,200	28%
$8,200	$11,150	33%
$11,150	no limit	35%

Social Security 2009 Tax Rates
Base Salary	$106,800
Social Security Tax Rate	6.2%
Maximum Social Security Tax	$6,621.60
Medicare Base Salary	Unlimited
Medicare Tax Rate	1.45%

Education 2009 Tax Rates
Hope Credit	$2,500
Lifetime Learning Credit	$2,000
Student Loan Interest Deduction	$2,500
Coverdell Education Savings Contribution	$2,000

Miscellaneous 2009 Tax Rates
Personal Exemption	$3,650
Business Equipment Expense Deduction	$250,000
Prior-year safe harbor for estimated taxes of higher-income	110% of your 2008 tax liability
Standard mileage rate for business driving	55 cents
Standard mileage rate for medical/moving driving	24 cents
Standard mileage rate for charitable driving	14 cents
Child Tax Credit	$1,000
Unearned income maximum for children before kiddie tax applies	$950
Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket	0%
Maximum capital gains tax rate for taxpayers above the 15% bracket	15%
Capital gains tax rate for unrecaptured Sec. 1250 gains	25%
Capital gains tax rate on collectibles	28%
Maximum contribution for Traditional/Roth IRA	$5,000 if under age 50 $6,000 if 50 or older
Maximum employee contribution to SIMPLE IRA	$11,500 if under age 50 $14,000 if 50 or older
Maximum Contribution to SEP IRA	25% of compensation up to $49,000
401(k) maximum employee contribution limit	$16,500 if under age 50 $22,000 if 50 or older
Self-employed health insurance deduction	100%
Estate tax exemption	$3,500,000
Annual Exclusion for Gifts	$13,000

Securities offered through 1st Global Capital Corp. Member FINRA/SIPC.
Investment advisory services offered through 1ST Global Advisors, Inc. We
currently have individuals licensed in the states of CA, CO, and VA,
this is not an offer to sell securities in any other state or jurisdiction.