Regular federal rates for 1998 income tax returns after deductions and adjustments:15% Rate

Single: $0-$25,350.

Joint: $0-$42,350.

Head of household: $0-$33,950.

28% Rate

Single: $25,351-$61,400.

Joint: $42,351-$102,300.

Head of household: $33,951-$87,700.

31% Rate

Single: $61,401-$128,100.

Joint: $102,301-$155,950.

Head of household: $87,701-$142,200.

36% Rate

Single: $128,101-$278,450.

Joint: $155,951-$278,450.

Head of household: $142,201-$278,450.

39.6% Rate

Single: Over $278,451.

Joint: Over $278,451.

Head of household: Over $278,451.