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document.writeln('<style>td padding:0; margin:0; line-height: 1em;</style><table CELLSPACING="0" cellpadding="4" BORDER="1" WIDTH="550">\n    <td WIDTH="15%" colspan="2" height="21">\n      <table width="100%"><tr><td>\n      <font class="text"><font size="1"><font color="blue"><b>2009 Tax Rates<\/font> - Single Taxpayers - <\/b>Standard Deduction $5,700<\/font><\/font><\/td>\n      <td align="right"><font class="text"><font size="1">\n       <a href="http:\/\/www.acctsite.com\/articles\/2008taxrates.html" onclick="NewWindow(this.href,\'name\',\'600\',\'600\',\'yes\');return false;">2008 Rates<\/a><\/font>\n        <\/font>\n       <\/td><\/tr><\/table>\n    <\/td>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">10%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21"><font class="text"><font size="1">0 to $8,350<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$8,350 to $33,950<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$33,950 to $82,250<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$82,250 to $171,550<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">33%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$171,550 to $372,950<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">35%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">Over $372,950<\/font><\/font><\/td>\n\n  <\/tr>\n    <td colspan=2 height="28">\n      <font class="text"><font size="1"><font color="blue"><b>2009 Tax Rates<\/font> - Married Jointly &amp; Surviving Spouses - <\/b>Standard Deduction $11,400<\/font><\/font><\/td>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">10%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">0 to $16,700<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$16,700 to $67,900<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$67,900 to $137,050<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$137,050 to $208,850<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">33%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$208,850 to $372,950<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">35%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">Over $372,950<\/font><\/font><\/td>\n\n  <\/tr>\n    <td colspan="2" height="21">\n      <font class="text"><font size="1"><font color="blue"><b>2009 Tax Rates<\/font> - Married Filing Separately - <\/b>Standard Deduction $5,700<\/font><\/font><\/td>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">10%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">0 to $8,350<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$8,350 to $33,950<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$33,950 to $68,525<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$68,525 to $104,425<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">33%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$104,425 to $186,475<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">35%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">Over $186,475<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>  \n    <td WIDTH="15%" colspan="2" height="21">\n      <font class="text"><font size="1"><font color="blue"><b>2009 Tax Rates<\/font> - Head of Household - <\/b>Standard Deduction $8,350<\/font><\/font><\/td>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">10%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">1 to $11,950<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$11,950 to $45,500<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$45,500 to $117,450<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$117,450 to $190,200<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">33%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$190,200 to $372,950<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">35%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">Over $372,950<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>  \n    <td WIDTH="15%" colspan="2" height="21">\n      <font class="text"><font size="1"><font color="blue"><b>2009 Tax Rates<\/font> - Estates &amp; Trusts<\/b><\/font><\/font><\/td>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">0 to $2,300<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$2,300 to $5,350<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$5,350 to $8,200<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">33%<\/font><\/font><\/td>\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">$8,200 to $11,150<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="15%" height="21">\n      <font class="text"><font size="1">35%<\/font><\/font><\/td>\n\n    <td WIDTH="30%" height="21">\n      <font class="text"><font size="1">Over $11,150<\/font><\/font><\/td>\n  <\/tr>\n<\/table>\n  <\/center>\n<\/div>\n\n&nbsp;<br>\n\n<div align="center">\n  <center>\n<table CELLSPACING="0" BORDER="1" WIDTH="550" cellpadding="4">\n  <tr>\n    <td WIDTH="34%" valign="top" height="16">\n      <b><font face="Verdana" size="2">Social Security<\/font> <\/b><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="16">\n      <b><font class="text"><font color="blue">2009 Tax Rates<\/font><\/b><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Base Salary<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$106,800<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Social Security Tax Rate<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">6.2%<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Maximum Social Security Tax<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$6,621.60<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Medicare Base Salary<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">Unlimited<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Medicare Tax Rate<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">1.45%<\/font><\/td>\n  <\/tr>\n <\/table>\n\n&nbsp;<br>\n\n<table CELLSPACING="0" BORDER="1" WIDTH="550" cellpadding="4">\n  <tr>\n    <td WIDTH="34%" valign="top" height="16">\n      <b><font face="Verdana" size="2">Miscellaneous<\/font> <\/b><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="16">\n      <b><font class="text"><font color="blue">2009 Tax Rates<\/font><\/b><\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Personal Exemption<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">$3,650<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Business equipment expensing deduction<\/font><\/font><\/td>\n\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">$250,000<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Prior-year safe harbor for estimated taxes of higher-income<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">110% of your 2008 tax liability<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="10">\n      <font class="text"><font size="1">Standard mileage rate for business driving<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="10">\n      <font class="text"><font size="1">55 cents<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Standard mileage rate for medical\/moving\n      driving<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">24 cents<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Standard mileage rate for charitable driving<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">14 cents<\/font><\/font><\/td>\n  <\/tr>\n\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Child Tax Credit<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">$1,000<\/font><\/font><\/td>\n  <\/tr>\n\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Unearned income maximum for children under 19 before kiddie tax applies<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">$950<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket<\/font><\/font><\/td>\n\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">0%<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Maximum capital gains tax rate for taxpayers above the 15% bracket<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">15%<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Capital gains tax rate for unrecaptured Sec. 1250 gains<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">25%<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Capital gains tax rate on collectibles<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">28%<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Maximum contribution for Traditional\/Roth IRA<\/font><\/font><\/td>\n\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">$5,000 if under age 50<br>\n      $6,000 if 50 or older<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Maximum employee contribution to SIMPLE\n      IRA<\/font><\/font><\/td>\n\n    <td WIDTH="33%" align="left" valign="top" height="26">\n      <font class="text"><font size="1">$11,500 if under age 50<br>$14,000 if 50 or older<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">Maximum Contribution to SEP IRA<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n\n      <font class="text"><font size="1">25% of eligible compensation<br>\n      up to $49,000<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="26">\n      <font class="text"><font size="1">401(k) maximum employee contribution limit<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="26">\n\n      <font class="text"><font size="1">$16,500 if under age 50<br>$22,000 if 50 or older<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Self-employed health insurance deduction<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">100%<\/font><\/font><\/td>\n\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Estate tax exemption<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">$3,500,000<\/font><\/font><\/td>\n  <\/tr>\n  <tr>\n\n    <td WIDTH="34%" valign="top" height="13">\n      <font class="text"><font size="1">Annual Exclusion for Gifts<\/font><\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="13">\n      <font class="text"><font size="1">$13,000<\/font><\/td>\n  <\/tr>\n<\/table>\n\n&nbsp;<br \/>\n\n<table CELLSPACING="0" BORDER="1" WIDTH="550" cellpadding="4">\n  <tr>\n    <td WIDTH="34%" valign="top" height="16">\n      <b><font face="Verdana" size="2">Education<\/font> <\/b><\/td>\n    <td WIDTH="33%" align="left" valign="top" height="16">\n      <b><font class="text"><font color="blue">2009 Tax Rates<\/font><\/b><\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Hope Credit<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$1,800<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Lifetime Learning Credit<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$2,000<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Student Loan Interest Deduction<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$2,500<\/font><\/td>\n  <\/tr>\n  <tr>\n    <td WIDTH="34%" valign="top">\n      <font class="text"><font size="1">Coverdell Education Savings Contribution<\/font><\/td>\n    <td WIDTH="33%" align="left" valign="top">\n      <font class="text"><font size="1">$2,000<\/font><\/td>\n  <\/tr>\n<\/table>');