CFLR FAMILY LAW TAX RATE CHART

2007

2008

Change

OASDI

HI

OASDI

HI

OASDI

HI

FICA

ceiling/annual

$97,000

NO CAP

$102,000

NO CAP

$5,000

N/A

ceiling/monthly

$8,083

NO CAP

$8,325

NO CAP

$242

N/A

rate

6.20%

1.45%

6.20%

1.45%

0.0%

0.0%

max tax/annual

$6,014

NO CAP

$6,194

NO CAP

$180

N/A

max tax/monthly (annualized)

$501

NO CAP

$516

NO CAP

$15

N/A

Self-employment tax

ceiling/annual

$97,000

NO CAP

$102,000

NO CAP

$5,000

N/A

ceiling/monthly

$8,083

NO CAP

$8,325

NO CAP

$242

N/A

rate

12.40%

2.90%

12.40%

2.90%

0.0%

0.0%

max tax/annual

$12,028

NO CAP

$12,388

NO CAP

$360

N/A

max tax/monthly (annualized)

$1,002

NO CAP

$1,032

NO CAP

$30

N/A

CASDI

ceiling/annual

$83,389

$85,891

$2,502

ceiling/monthly

$6,949

$7,158

$209

rate

0.6%

0.6%

0.0%

max tax/annual

$500

$515

$15

max tax/monthly (annualized)

$42

$43

$1

FIT

Personal exemption/annual

$3,400

$3,500

$100

SIT

Personal exemption credit/annual

$94

$97

$3

Dependent credit/annual

$294

$303

$9

Figures are exactly calculated as of January 1, 2008, and individually rounded. Exemptions and credits are subject to phase-outs.