Two days ago I wrote about a Paul Krugman column, in which he stated…

Mr. Obama proposes raising rates on only the top two income tax brackets — and the second-highest bracket for a head of household starts at an income, after deductions, of $182,400 a year.

Since posting that, I’ve been meaning to look at what defines the top two brackets for each different filing status. I found them for 2008 here.

If your filing status is single, you hit those top two brackets once you make more than $164,550.

If your filing status is married filing jointly, you hit those top two brackets once you and your spouse make more than $200,300.

If your filing status is married filing separately, you hit those top two brackets once you make more than $100,150.

Now, obviously, once you’re in those brackets you’re doing pretty well — although the cost of living varies a great deal; $200,000 buys you a very different lifestyle in Oklahoma than it does in Manhattan. I’m not sure folks in that bracket think of themselves as “rich,” and I’m not sure incomes at that level fit the public perception of “rich,” either. Notice all of them are well below the $250,000 number we hear endlessly thrown around by Obama and his supporters.