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All tax ratesW(All figures are estimates based on samples--money amounts are in thousands of dollars) 5 percent 10 percent 15 percent 25 percent 25 percent (capital gains) 28 percent 28 percent (capital gains) 33 percent 35 percentNumber of returnsIncome taxed at rateIncome tax generated at rateAll returns.Joint returns and returns of surviving spouses,Returns of married persons filing separatelyReturns of heads of householdsReturns of single personsTax rate classNumber of returns [1] 0 percent�Table 3. Returns with Modified Taxable Income: Taxable Income and Tax, Classified by Tax Rate and by Filing Status, Tax Year 2008 10 percent (Form 8814) [1] 15 percent (capital gains) [2] Form 8615 [3]u[1] Form 8814 was filed for a dependent child under age 18 for whom the parents made an election to report the child's investment income (if it was from interest, dividends, or capital gains totaling between $900 and $9,000) on the parents' income tax return. 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