|
|
Individual Tax Rates for 2013
Single Person
|
If taxable income is over—
|
but not over—
|
the tax is:
|
|
$0
|
$8,925
|
10% of the amount over $0
|
|
$8,926
|
$36,250
|
$892.50 plus 15% of the amount over
$8,925
|
|
$36,251
|
$87,850
|
$4,991.25 plus 25% of the amount over
$36,250
|
|
$87,851
|
$183,250
|
$17,891.25 plus 28% of the amount over
$87,850
|
|
$183,251
|
$398,350
|
$44,603.25 plus 33% of the amount over
$183,250
|
|
$398,351
|
$400,000
|
$115,586.25 plus 35% of the amount over
$398,350
|
|
$400,001
|
no limit
|
$116,163.75 plus 39.6% of the amount
over $400,000
|
Married Filing
Jointly
|
If taxable income is over—
|
but not over—
|
the tax is:
|
|
$0
|
$17,850
|
10% of the amount over $0
|
|
$17,851
|
$72,500
|
$1,785 plus 15% of the amount over
$17,850
|
|
$72,501
|
$146,400
|
$9,982.50 plus 25% of the amount over
$72,500
|
|
$146,401
|
$223,050
|
$28,457.50 plus 28% of the amount over
$146,400
|
|
$223,051
|
$398,350
|
$49,919.50 plus 33% of the amount over
$223,050
|
|
$398,351
|
$450,000
|
$107,768.50 plus 35% of the amount over
$398,350
|
|
$450,001
|
no limit
|
$125,846 plus 39.6% of the amount over
$450,000
|
Married Filing Separately
|
If
taxable income is over—
|
but not over—
|
the tax is:
|
|
$0
|
$8,925
|
10% of the amount over $0
|
|
$8,926
|
$36,250
|
$892.50 plus 15% of the amount over $8,925
|
|
$36,251
|
$73,200
|
$4,991.25 plus 25% of the amount over $36,250
|
|
$73,201
|
$111,525
|
$14,228.75 plus 28% of the amount over $73,200
|
|
$111,526
|
$199,175
|
$24,959.75 plus 33% of the amount over $111,525
|
|
$199,176
|
$225,000
|
$52,884.25 plus 35% of the amount over $199,175
|
|
$225,001
|
no
limit
|
$62,923 plus 39.6% of the amount over $225,000
|
Head of Household
|
If
taxable income is over—
|
but not over—
|
the tax is:
|
|
$0
|
$12,750
|
10% of the amount over $0
|
|
$12,751
|
$48,600
|
$1,275 plus 15% of the amount over $12,750
|
|
$48,601
|
$125,450
|
$6,652.50 plus 25% of the amount over $48,600
|
|
$125,451
|
$203,150
|
$25,865 plus 28% of the amount over $125,450
|
|
$203,151
|
$398,350
|
$47,621 plus 33% of the amount over $203,150
|
|
$398,351
|
$425,000
|
$112,037 plus 35% of the amount over $398,350
|
|
$425,001
|
no
limit
|
$121,364.50 plus 39.6% of the amount over $425,000
|
|
