Quick Reference Tables 1
Individual Tax Rate Schedules for 2009
Schedule X—SingleIf taxable income is: / The tax is:
Not over $8,350 / 10% of taxable income
Over $8,350 but not over $33,950 / $835.00, plus 15% of the excess over $8,350
Over $33,950 but not over $82,250 / $4,675.00, plus 25% of the excess over $33,950
Over $82,250 but not over $171,550 / $16,750.00, plus 28% of the excess over $82,250
Over $171,550 but not over $372,950 / $41,754.00, plus 33% of the excess over $171,550
Over $372,950 / $108,216.00, plus 35% of the excess over $372,950
Schedule Y-1—Married Filing a Joint Returnand Surviving Spouses
If taxable income is: / The tax is:
Not over $16,700 / 10% of taxable income
Over $16,700 but not over $67,900 / $1,670.00, plus 15% of the excess over $16,700
Over $67,900 but not over $137,050 / $9,350.00, plus 25% of the excess over $67,900
Over $137,050 but not over $208,850 / $26,637.50, plus 28% of the excess over $137,050
Over $208,850 but not over $372,950 / $46,741.50, plus 33% of the excess over $208,850
Over $372,950 / $100,894.50, plus 35% of the excess over $372,950
Schedule Y-2—Married Filing Separately
If taxable income is: / The tax is:
Not over $8,350 / 10% of taxable income
Over $8,350 but not over $33,950 / $835.00, plus 15% of the excess over $8,350
Over $33,950 but not over $68,525 / $4,675.00, plus 25% of the excess over $33,950
Over $68,525 but not over $104,425 / $13,318.75, plus 28% of the excess over $68,525
Over $104,425 but not over $186,475 / $23,370.75, plus 33% of the excess over $104,425
Over $186,475 / $50,447.25, plus 35% of the excess over $186,475
Schedule Z—Head of Household
If taxable income is: / The tax is:
Not over $11,950 / 10% of taxable income
Over $11,950 but not over $45,500 / $1,195.00, plus 15% of the excess over $11,950
Over $45,500 but not over $117,450 / $6,227.50, plus 25% of the excess over $45,500
Over $117,450 but not over $190,200 / $24,215.00, plus 28% of the excess over $117,450
Over $190,200 but not over $372,950 / $44,585.00, plus 33% of the excess over $190,200
Over $372,950 / $104,892.50, plus 35% of the excess over $372,950
Long-Term Capital Gains Tax Rates for Individuals: 0% for taxpayers in the 10% or 15% tax bracket; 15% for taxpayers in higher tax brackets; 25% on unrecaptured Section 1250 gains; 28% on collectibles and Section 1202 gains (use 10% or 15% marginal tax rate if gain falls within those tax brackets)
Dividend Income Tax Rate for Individuals: 15% (0% for dividend income not exceeding 15% marginal tax rate)
Individual AMT Rate: 26% of AMTI not exceeding $175,000; 28% over $175,000 AMTI
Corporate Tax Rate Schedule
If taxable income is: / Tax liability is:Not over $50,000 / 15% of taxable income
Over $50,000 but not over $75,000 / $7,500 + 25% of the excess over $50,000
Over $75,000 but not over $100,000 / $13,750 + 34% of the excess over $75,000
Over $100,000 but not over $335,000 / $22,250 + 39% of the excess over $100,000
Over $335,000 but not over $10,000,000 / $113,900 + 34% of the excess over $335,000
Over $10,000,000 but not over $15,000,000 / $3,400,000 + 35% of the excess over $10,000,000
Over $15,000,000 but not over $18,333,333 / $5,150,000 + 38% of the excess over $15,000,000
Over $18,333,333 / $6,416,667 + 35% of the excess over $18,333,333
Corporate AMT Rate: 20% AMTI
FICA Tax Rates / 2009 Dollar Limit / Rate for Employees / Rate for Self-Employment TaxSocial Security / $106,800 / 6.20% / 12.4%
Medicare / None / 1.45% / 2.9%
Total / 7.65% / 15.3%
Depreciation Rates for Tangible Personalty Using the Half-Year Averaging Convention
MACRS Rates / ADS Straight-Line RatesRecovery Year / 5-Year / 7-Year / Recovery Year / 5-Year / 7-Year
1 / 20.00% / 14.29% / 1 / 10.00% / 7.14%
2 / 32.00 / 24.49 / 2 / 20.00 / 14.29
3 / 19.20 / 17.49 / 3 / 20.00 / 14.29
4 / 11.52 / 12.49 / 4 / 20.00 / 14.28
5 / 11.52 / 8.93 / 5 / 20.00 / 14.29
6 / 5.76 / 8.92 / 6 / 10.00 / 14.28
7 / 8.93 / 7 / 14.29
8 / 4.46 / 8 / 7.14
MACRS Rates for Tangible Personalty Using the Mid-Quarter Averaging Convention
5-Year PropertyYear / First Quarter / Second Quarter / Third Quarter / Fourth Quarter
1 / 35.00% / 25.00% / 15.00% / 5.00%
2 / 26.00 / 30.00 / 34.00 / 38.00
3 / 15.60 / 18.00 / 20.40 / 22.80
4 / 11.01 / 11.37 / 12.24 / 13.68
5 / 11.01 / 11.37 / 11.30 / 10.94
6 / 1.38 / 4.26 / 7.06 / 9.58
7-Year Property
Year / First Quarter / Second Quarter / Third Quarter / Fourth Quarter
1 / 25.00% / 17.85% / 10.71% / 3.57%
2 / 21.43 / 23.47 / 25.51 / 27.55
3 / 15.31 / 16.76 / 18.22 / 19.68
4 / 10.93 / 11.97 / 13.02 / 14.06
5 / 8.75 / 8.87 / 9.30 / 10.04
6 / 8.74 / 8.87 / 8.85 / 8.73
7 / 8.75 / 8.87 / 8.86 / 8.73
8 / 1.09 / 3.33 / 5.53 / 7.64
MACRS Rates for Realty
27½-Year Residential Rental Property / 39-Year Nonresidential Real PropertyMonth / Year 1 / Years 2-18 / Years 19-27 / Year 28 / Year 29 / Month / Year 1 / Years 2-39 / Year 40
1 / 3.485% / 3.636% / 3.637% / 1.970% / 0 / 1 / 2.461% / 2.564% / 0.107%
2 / 3.182 / 3.636 / 3.637 / 2.273 / 0 / 2 / 2.247 / 2.564 / 0.321
3 / 2.879 / 3.636 / 3.637 / 2.576 / 0 / 3 / 2.033 / 2.564 / 0.535
4 / 2.576 / 3.636 / 3.637 / 2.879 / 0 / 4 / 1.819 / 2.564 / 0.749
5 / 2.273 / 3.636 / 3.637 / 3.182 / 0 / 5 / 1.605 / 2.564 / 0.963
6 / 1.970 / 3.636 / 3.637 / 3.485 / 0 / 6 / 1.391 / 2.564 / 1.177
7 / 1.667 / 3.636 / 3.637 / 3.636 / 0.152% / 7 / 1.177 / 2.564 / 1.391
8 / 1.364 / 3.636 / 3.637 / 3.636 / 0.455 / 8 / 0.963 / 2.564 / 1.605
9 / 1.061 / 3.636 / 3.637 / 3.636 / 0.758 / 9 / 0.749 / 2.564 / 1.819
10 / 0.758 / 3.636 / 3.637 / 3.636 / 1.061 / 10 / 0.535 / 2.564 / 2.033
11 / 0.455 / 3.636 / 3.637 / 3.636 / 1.364 / 11 / 0.321 / 2.564 / 2.247
12 / 0.152 / 3.636 / 3.637 / 3.636 / 1.667 / 12 / 0.107 / 2.564 / 2.461
Section 179 Expensing Limit: $250,000 limit in 2009that begins to phase out when more than $800,000 in qualifying assets are acquired during the year (fully phased out when $1,050,000 in eligible assets are acquired).
2009Depreciation Ceiling Limits for Vehicles 2009Partial Table of Lease Inclusion Amounts
Autos / Trucks/Vans / FMV / Year 1 / Year 2 / Year 3 / Year 4Year 1 / 2,960 + 8,000 bonus / 3,060 + 8,000 bonus / 20,000 / 11 / 24 / 36 / 42
Year 2 / 4,800 / 4,900 / 30,000 / 33 / 72 / 108 / 128
Year 3 / 2,850 / 2,950 / 40,000 / 56 / 122 / 180 / 216
Year 4 / 1,775 / 1,775 / 50,000 / 78 / 171 / 255 / 304
Standard Mileage Allowance:55¢ per mile
Social Security Benefits
Filing Status / Tier 1 Base Amount / Tier 2 Base AmountMarried Filing a Joint Return / $32,000 / $44,000
Unmarried / $25,000 / $34,000
Married Filing a Separate Return / 0 / 0
Uniform Monthly Premiums for $1,000 of Group-Term Life Insurance
Employee’s Age / Monthly Cost / Employee’s Age / Monthly Cost / Employee’s Age / Monthly CostUnder 25 / $.05 / 40 to 44 / $ .10 / 60 to 64 / $ .66
25 to 29 / .06 / 45 to 49 / .15 / 65 to 69 / 1.27
30 to 34 / .08 / 50 to 54 / .23 / 70 and above / 2.06
35 to 39 / .09 / 55 to 59 / .43
Individual Compensation Exclusions
Foreign Earned Income = $91,400 if out of country more than 330 days in 12 months
Dependent Care = $5,000 ($2,500 if married filing separately)
Educational Assistance = $5,250
Transportation Benefits = $230 per month for parking,$230for mass transit passes, and $20 for bicycles
Annual Lease-Value Amount for Personal Use of Employer-Provided Automobiles
$5,600 if FMV = $20,000; $8,250 if FMV = $30,000; $10,750 if FMV = $40,000; $13,250 if FMV = $50,000
Retirement Plan Contribution Limitations for 2009
Defined Benefit Plan = earned income up to a $195,000 maximum
Defined Contribution Plan = earned income up to $49,000
401(k) Plan = $16,500 plus $5,500 catch-up if 50 years of age or older
Keogh Plan = earned income up to $195,000 maximum if defined benefit plan; $49,000 if defined contribution plan
Regular IRA = $5,000 plus $1,000 catch-up if 50 years of age or older; same allowed with spousal IRA (not to exceed earned income). If participant in another qualified plan, deduction for contribution limited if income exceeds $55,000 ($89,000 MFJ); deduction phased out proportionately as income increases to $65,000 ($109,000 MFJ)
Roth IRA = $5,000 plus $1,000 catch up if 50 years of age or older; allowable contribution is phased-out proportionately as income increases from $105,000 to $120,000 ($166,000 to $176,000 MFJ). Total contribution to a regular and a Roth IRA cannot exceed $5,000 ($6,000 if age 50 or older)
Standard Deductions for 2009
Filing Status / Basic / Additional / (for each instance of blindness or age 65)Single (Unmarried) Individual / $5,700 / $1,400
Head of Household / 8,350 / 1,400
Married Filing a Joint Return / 11,400 / 1,100
Surviving Spouse (Qualifying Widow or Widower) / 11,400 / 1,100
Married Filing a Separate Return / 5,700 / 1,100
Dependent (or if larger, earned income plus $300) / 950
Temporary extra for real property taxes up to $500 ($1,000 for joint returns)
Temporary extra for sales tax on automobile purchase price of up to $49,500 (if purchased 2/17/09-12/31/09)
Personal and Dependency Exemptions: $3,650 in 2009
AGI Thresholds for Phaseout of Exemptions and Itemized Deductions for 2009
Filing Status / Exemptions / Itemized DeductionsSingle (Unmarried) Individual / $166,800 / $166,800
Head of Household / 208,500 / 166,800
Married Filing a Joint Return / 250,200 / 166,800
Surviving Spouse (Qualifying Widow or Widower) / 250,200 / 166,800
Married Filing a Separate Return / 125,100 / 83,400
Phaseout rate (MFS uses $1,250 instead of $2,500) / 1/3 x 2% for $2,500 / 3% x 1/3
Alternative Minimum Tax Exemptions
Filing Status / 2009Exemption / Threshold at whichphase out beginsCorporate / $40,000 / $150,000
Married Filing Jointly / 70,950 / 150,000
Married Filing Separately / 35,475 / 75,000
Head of Household / 46,700 / 112,500
Single / 46,700 / 112,500
Education Related Benefits and Limitation
Student Loan Interest Deduction = $2,500 if modified AGI is below $60,000 ($120,000 MFJ) with proportionate phaseout; deduction eliminated when AGI = $75,000 ($150,000 MFJ)
American OpportunityCredit: 100% of first $2,000 of qualifying expenses and 25% of next $2,000 for first four years only (Maximum = $2,500 per student). American Opportunity Credit phases out proportionately over modified AGI of $80,000 to $90,000 ($160,000 to $180,000 MFJ).
Lifetime Learning Credit: 20% of up to $10,000 of qualifying expenses (Maximum = $2,000 per year per taxpayer). Lifetime Learning Credit phases out proportionately over modified AGI of $50,000 to $60,000 ($100,000 to $120,000 MFJ).
Tuitions and Fees Deduction = $4,000 if income is below $65,000 ($130,000 MFJ); $2,000 if income is between $65,000 and $80,000 ($130,000 and $160,000 MFJ); $0 if income exceeds $80,000 ($160,000 MFJ)
Other Individual Credits
Child Tax Credit = $1,000 per qualifying child; credit is phased out at a rate of $50 for each $1,000 of AGI greater than $75,000 if single or headof household and $110,000 for married filing jointly ($55,000 if filing separately).
Dependent Care Credit = 35% if AGI does not exceed $15,000 and is reduced to 20% if AGI exceeds $43,000; the credit percentage is reduced 1% for each $2,000 AGI exceeds $15,000. Maximum creditable expenses = $3,000 for one qualifying child or $6,000 for 2 or more qualifying children.
Credit for IRAContributions for Low Income Persons = 50% if AGI does not exceed $16,500 ($33,000 MFJ); 20% for income between $16,500 and $18,000 ($33,000 and $36,000 MFJ); 10% for income between $18,000 and $27,750 ($36,000 and $55,500 MFJ); 0 credit if income exceeds $26,500 ($55,500 MFJ). Maximum creditable contribution is $2,000.
New first-time homebuyer credit = 10% of purchase price up to a maximum credit of $8,000 ($4,000 if MFS). Phased out for modified AGI between $75,000 and $95,000 ($150,000 and $170,000 for joint returns). Cannot have owned a principal residence during 3 previous years.
Making Work Pay Credit = 6.2% x earned income up to a maximum of $400 ($800 MJF). Phase out begins at rate of 2% for each dollar of modified AGI in excess of $75,000 ($150,000 if MFJ).
Gift and Estate Taxes
Transfer Tax Rates for 2009
Amount of Taxable Transfer / Tax RateUp to $10,000 / 18%
$10,001 - $20,000 / $1,800 + 20% of excess over $10,000
$20,001 - $40,000 / $3,800 + 22% of excess over $20,000
$40,001 - $60,000 / $8,200 + 24% of excess over $40,000
$60,001 - $80,000 / $13,000 + 26% of excess over $60,000
$80,001 - $100,000 / $18,200 + 28% of excess over $80,000
$100,001 - $150,000 / $23,800 + 30% of excess over $100,000
$150,001 - $250,000 / $38,800 + 32% of excess over $150,000
$250,001 - $500,000 / $70,800 + 34% of excess over $250,000
$500,001 - $750,000 / $155,800 + 37% of excess over $500,000
$750,001 - $1,000,000 / $248,300 + 39% of excess over $750,000
$1,000,001 - $1,250,000 / $345,800 + 41% of excess over $1,000,000
$1,250,001 - $1,500,000 / $448,300 + 43% of excess over $1,250,000
$1,500,001 - $2,000,000 / $555,800 + 45% of excess over $1,500,000
Over $2,000,000 / $780,800 + 45% of excess over $2,000,000
Annual gift tax exclusion per donee = $13,000
Lifetime gift tax exemption = $1,000,000 (equivalent to credit of $345,800)
Lifetime estate tax exemption = $3,500,000 (equivalent to credit of $1,455,800)
Generation-skipping transfer tax exemption = $3,500,000; transfers in excess of $3,500,000 are subject to a 45% rate
Trust and Estate Income Tax Rates for 2009
Taxable Income / Tax Rate:0 -$2,300 / 15%
$2,301 - $5,350 / 25%
$5,351- $8,200 / 28%
$8,201- $11,150 / 33%
Over $11,150 / 35%
Present Value of $1
Periods / 4% / 5% / 6% / 7% / 8% / 9% / 10% / 12%
1 / 0.962 / 0.952 / 0.943 / 0.935 / 0.926 / 0.917 / 0.909 / 0.893
2 / 0.925 / 0.907 / 0.890 / 0.873 / 0.857 / 0.842 / 0.826 / 0.797
3 / 0.889 / 0.864 / 0.840 / 0.816 / 0.794 / 0.772 / 0.751 / 0.712
4 / 0.855 / 0.823 / 0.792 / 0.763 / 0.735 / 0.708 / 0.683 / 0.636
5 / 0.822 / 0.784 / 0.747 / 0.713 / 0.681 / 0.650 / 0.621 / 0.567
6 / 0.790 / 0.746 / 0.705 / 0.666 / 0.630 / 0.596 / 0.564 / 0.507
7 / 0.760 / 0.711 / 0.665 / 0.623 / 0.583 / 0.547 / 0.513 / 0.452
8 / 0.731 / 0.677 / 0.627 / 0.582 / 0.540 / 0.502 / 0.467 / 0.404
9 / 0.703 / 0.645 / 0.592 / 0.544 / 0.500 / 0.460 / 0.424 / 0.361
10 / 0.676 / 0.614 / 0.558 / 0.508 / 0.463 / 0.422 / 0.386 / 0.322
11 / 0.650 / 0.585 / 0.527 / 0.475 / 0.429 / 0.388 / 0.350 / 0.287
12 / 0.625 / 0.557 / 0.497 / 0.444 / 0.397 / 0.356 / 0.319 / 0.257
13 / 0.601 / 0.530 / 0.469 / 0.415 / 0.368 / 0.326 / 0.290 / 0.229
14 / 0.577 / 0.505 / 0.442 / 0.388 / 0.340 / 0.299 / 0.263 / 0.205
15 / 0.555 / 0.481 / 0.417 / 0.362 / 0.315 / 0.275 / 0.239 / 0.183
16 / 0.534 / 0.458 / 0.394 / 0.339 / 0.292 / 0.252 / 0.218 / 0.163
17 / 0.513 / 0.436 / 0.371 / 0.317 / 0.270 / 0.231 / 0.198 / 0.146
18 / 0.494 / 0.416 / 0.350 / 0.296 / 0.250 / 0.212 / 0.180 / 0.130
19 / 0.475 / 0.396 / 0.331 / 0.277 / 0.232 / 0.194 / 0.164 / 0.116
20 / 0.456 / 0.377 / 0.312 / 0.258 / 0.215 / 0.178 / 0.149 / 0.104
21 / 0.439 / 0.359 / 0.294 / 0.242 / 0.199 / 0.164 / 0.135 / 0.093
22 / 0.422 / 0.342 / 0.278 / 0.226 / 0.184 / 0.150 / 0.123 / 0.083
23 / 0.406 / 0.326 / 0.262 / 0.211 / 0.170 / 0.138 / 0.112 / 0.074
24 / 0.390 / 0.310 / 0.247 / 0.197 / 0.158 / 0.126 / 0.102 / 0.066
25 / 0.375 / 0.295 / 0.233 / 0.184 / 0.146 / 0.116 / 0.092 / 0.059
30 / 0.308 / 0.231 / 0.174 / 0.131 / 0.099 / 0.075 / 0.057 / 0.033
40 / 0.208 / 0.142 / 0.097 / 0.067 / 0.046 / 0.032 / 0.022 / 0.011
Present Value of Annuity of $1
Periods / 4% / 5% / 6% / 7% / 8% / 9% / 10% / 12%
1 / 0.962 / 0.952 / 0.943 / 0.935 / 0.926 / 0.917 / 0.909 / 0.893
2 / 1.886 / 1.859 / 1.833 / 1.808 / 1.783 / 1.759 / 1.736 / 1.690
3 / 2.775 / 2.723 / 2.673 / 2.624 / 2.577 / 2.531 / 2.487 / 2.402
4 / 3.630 / 3.546 / 3.465 / 3.387 / 3.312 / 3.240 / 3.170 / 3.037
5 / 4.452 / 4.329 / 4.212 / 4.100 / 3.993 / 3.890 / 3.791 / 3.605
6 / 5.242 / 5.076 / 4.917 / 4.767 / 4.623 / 4.486 / 4.355 / 4.111
7 / 6.002 / 5.786 / 5.582 / 5.389 / 5.206 / 5.033 / 4.868 / 4.564
8 / 6.733 / 6.463 / 6.210 / 5.971 / 5.747 / 5.535 / 5.335 / 4.968
9 / 7.435 / 7.108 / 6.802 / 6.515 / 6.247 / 5.995 / 5.759 / 5.328
10 / 8.111 / 7.722 / 7.360 / 7.024 / 6.710 / 6.418 / 6.145 / 5.650
11 / 8.760 / 8.306 / 7.887 / 7.499 / 7.139 / 6.805 / 6.495 / 5.938
12 / 9.385 / 8.863 / 8.384 / 7.943 / 7.536 / 7.161 / 6.814 / 6.194
13 / 9.986 / 9.394 / 8.853 / 8.358 / 7.904 / 7.487 / 7.103 / 6.424
14 / 10.563 / 9.899 / 9.295 / 8.745 / 8.244 / 7.786 / 7.367 / 6.628
15 / 11.118 / 10.380 / 9.712 / 9.108 / 8.559 / 8.061 / 7.606 / 6.811
16 / 11.652 / 10.838 / 10.106 / 9.447 / 8.851 / 8.313 / 7.824 / 6.974
17 / 12.166 / 11.274 / 10.477 / 9.763 / 9.122 / 8.544 / 8.022 / 7.120
18 / 12.659 / 11.690 / 10.828 / 10.059 / 9.372 / 8.756 / 8.201 / 7.250
19 / 13.134 / 12.085 / 11.158 / 10.336 / 9.604 / 8.950 / 8.365 / 7.366
20 / 13.590 / 12.462 / 11.470 / 10.594 / 9.818 / 9.129 / 8.514 / 7.469
21 / 14.029 / 12.821 / 11.764 / 10.836 / 10.017 / 9.292 / 8.649 / 7.562
22 / 14.451 / 13.163 / 12.042 / 11.061 / 10.201 / 9.442 / 8.772 / 7.645
23 / 14.857 / 13.489 / 12.303 / 11.272 / 10.371 / 9.580 / 8.883 / 7.718
24 / 15.247 / 13.799 / 12.550 / 11.469 / 10.529 / 9.707 / 8.985 / 7.784
25 / 15.622 / 14.094 / 12.783 / 11.654 / 10.675 / 9.823 / 9.077 / 7.843
30 / 17.292 / 15.373 / 13.765 / 12.409 / 11.258 / 10.274 / 9.427 / 8.055
40 / 19.793 / 17.159 / 15.046 / 13.332 / 11.925 / 10.757 / 9.779 / 8.244
Future Value of $1
Periods / 4% / 5% / 6% / 7% / 8% / 9% / 10% / 12%
1 / 1.040 / 1.050 / 1.060 / 1.070 / 1.080 / 1.090 / 1.100 / 1.120
2 / 1.082 / 1.103 / 1.124 / 1.145 / 1.166 / 1.188 / 1.210 / 1.254
3 / 1.125 / 1.158 / 1.191 / 1.225 / 1.260 / 1.295 / 1.331 / 1.405
4 / 1.170 / 1.216 / 1.262 / 1.311 / 1.360 / 1.412 / 1.464 / 1.574
5 / 1.217 / 1.276 / 1.338 / 1.403 / 1.469 / 1.539 / 1.611 / 1.762
6 / 1.265 / 1.340 / 1.419 / 1.501 / 1.587 / 1.677 / 1.772 / 1.974
7 / 1.316 / 1.407 / 1.504 / 1.606 / 1.714 / 1.828 / 1.949 / 2.211
8 / 1.369 / 1.477 / 1.594 / 1.718 / 1.851 / 1.993 / 2.144 / 2.476
9 / 1.423 / 1.551 / 1.689 / 1.838 / 1.999 / 2.172 / 2.358 / 2.773
10 / 1.480 / 1.629 / 1.791 / 1.967 / 2.159 / 2.367 / 2.594 / 3.106
11 / 1.539 / 1.710 / 1.898 / 2.105 / 2.332 / 2.580 / 2.853 / 3.479
12 / 1.601 / 1.796 / 2.012 / 2.252 / 2.518 / 2.813 / 3.138 / 3.896
13 / 1.665 / 1.886 / 2.133 / 2.410 / 2.720 / 3.066 / 3.452 / 4.363
14 / 1.732 / 1.980 / 2.261 / 2.579 / 2.937 / 3.342 / 3.798 / 4.887
15 / 1.801 / 2.079 / 2.397 / 2.759 / 3.172 / 3.642 / 4.177 / 5.474
16 / 1.873 / 2.183 / 2.540 / 2.952 / 3.426 / 3.970 / 4.595 / 6.130
17 / 1.948 / 2.292 / 2.693 / 3.159 / 3.700 / 4.328 / 5.054 / 6.866
18 / 2.026 / 2.407 / 2.854 / 3.380 / 3.996 / 4.717 / 5.560 / 7.690
19 / 2.107 / 2.527 / 3.026 / 3.617 / 4.316 / 5.142 / 6.116 / 8.613
20 / 2.191 / 2.653 / 3.207 / 3.870 / 4.661 / 5.604 / 6.728 / 9.646
21 / 2.279 / 2.786 / 3.400 / 4.141 / 5.034 / 6.109 / 7.400 / 10.80
22 / 2.370 / 2.925 / 3.604 / 4.430 / 5.437 / 6.659 / 8.140 / 12.10
23 / 2.465 / 3.072 / 3.820 / 4.741 / 5.871 / 7.258 / 8.954 / 13.55
24 / 2.563 / 3.225 / 4.049 / 5.072 / 6.341 / 7.911 / 9.850 / 15.18
25 / 2.666 / 3.386 / 4.292 / 5.427 / 6.848 / 8.623 / 10.83 / 17.00
30 / 3.243 / 4.322 / 5.743 / 7.612 / 10.06 / 13.27 / 17.45 / 29.96
40 / 4.801 / 7.040 / 10.29 / 14.97 / 21.72 / 31.41 / 45.26 / 93.05
Future Value of Annuity of $1
Periods / 4% / 5% / 6% / 7% / 8% / 9% / 10% / 12%
1 / 1.000 / 1.000 / 1.000 / 1.000 / 1.000 / 1.000 / 1.000 / 1.000
2 / 2.040 / 2.050 / 2.060 / 2.070 / 2.080 / 2.090 / 2.100 / 2.120
3 / 3.122 / 3.153 / 3.184 / 3.215 / 3.246 / 3.278 / 3.310 / 3.374
4 / 4.246 / 4.310 / 4.375 / 4.440 / 4.506 / 4.573 / 4.641 / 4.779
5 / 5.416 / 5.526 / 5.637 / 5.751 / 5.867 / 5.985 / 6.105 / 6.353
6 / 6.633 / 6.802 / 6.975 / 7.153 / 7.336 / 7.523 / 7.716 / 8.115
7 / 7.898 / 8.142 / 8.394 / 8.654 / 8.923 / 9.200 / 9.487 / 10.09
8 / 9.214 / 9.549 / 9.897 / 10.26 / 10.64 / 11.03 / 11.44 / 12.30
9 / 10.58 / 11.03 / 11.49 / 11.98 / 12.49 / 13.02 / 13.58 / 14.78
10 / 12.01 / 12.58 / 13.18 / 13.82 / 14.49 / 15.19 / 15.94 / 17.55
11 / 13.49 / 14.21 / 14.97 / 15.78 / 16.65 / 17.56 / 18.53 / 20.65
12 / 15.03 / 15.92 / 16.87 / 17.89 / 18.98 / 20.14 / 21.38 / 24.13
13 / 16.63 / 17.71 / 18.88 / 20.14 / 21.50 / 22.95 / 24.52 / 28.03
14 / 18.29 / 19.60 / 21.02 / 22.55 / 24.21 / 26.02 / 27.98 / 32.39
15 / 20.02 / 21.58 / 23.28 / 25.13 / 27.15 / 29.36 / 31.77 / 37.28
16 / 21.82 / 23.66 / 25.67 / 27.89 / 30.32 / 33.00 / 35.95 / 42.75
17 / 23.70 / 25.84 / 28.21 / 30.84 / 33.75 / 36.97 / 40.54 / 48.88
18 / 25.65 / 28.13 / 30.91 / 34.00 / 37.45 / 41.30 / 45.60 / 55.75
19 / 27.67 / 30.54 / 33.76 / 37.38 / 41.45 / 46.02 / 51.16 / 63.44
20 / 29.78 / 33.07 / 36.79 / 41.00 / 45.76 / 51.16 / 57.28 / 72.05
21 / 31.97 / 35.72 / 39.99 / 44.87 / 50.42 / 56.76 / 64.00 / 81.70
22 / 34.25 / 38.51 / 43.39 / 49.01 / 55.46 / 62.87 / 71.40 / 92.50
23 / 36.62 / 41.43 / 47.00 / 53.44 / 60.89 / 69.53 / 79.54 / 104.6
24 / 39.08 / 44.50 / 50.82 / 58.18 / 66.76 / 76.79 / 88.50 / 118.2
25 / 41.65 / 47.73 / 54.86 / 63.25 / 73.11 / 84.70 / 98.35 / 133.3
30 / 56.08 / 66.44 / 79.06 / 94.46 / 113.3 / 136.3 / 164.5 / 241.3
40 / 95.03 / 120.8 / 154.8 / 199.6 / 259.1 / 337.9 / 442.6 / 767.1