41 C.F.R. Appendix D to Part 302–17—Puerto Rico Tax Tables for RIT Allowance
Title 41 - Public Contracts and Property Management
[FTR Amdt. 2006–01, 71 FR 9263, Feb. 23, 2006]
Title 41: Public Contracts and Property Management
PART 302–17—RELOCATION INCOME TAX (RIT) ALLOWANCE
Appendix D to Part 302–17—Puerto Rico Tax Tables for RIT Allowance
Puerto Rico Marginal Tax Rates by Earned Income Level_Tax Year 2005 [The following table is to be used to determine the Puerto Rico marginal tax rate for computation of the RIT allowance as prescribed in § 302-17.8(e)(4)(i).]---------------------------------------------------------------------------------------------------------------- Marginal tax rate For married person For married person------------------------------------------------------------- living with spouse and living with spouse and filing jointly, married filing separately person not living with ------------------------- spouse, single person, Percent or head of household -------------------------- Over But not But not over Over over----------------------------------------------------------------------------------------------------------------10.......................................................... $2,000 $17,000 $1,000 $8,50015.......................................................... 17,000 30,000 8,500 15,00028.......................................................... 30,000 50,000 15,000 25,00033.......................................................... 50,000 ........... 25,000 ...........----------------------------------------------------------------------------------------------------------------Source: Individual Income Tax Return 2005_Long Form; Commonwealth of Puerto Rico, Department of the Treasury, P.O. Box 9022501, San Juan, PR 00902-2501; http://www.hacienda.gobierno.pr/planillas_individuo.asp.
