2013 Federal Income Tax Rates

  • Below are the 2013 federal tax rates for each income level and filing status. Do not use them to figure your tax.  

     

    Schedule X - Single  

    If your taxable income is over

              But not over

       The tax is

         of the amount over

    $0

    $8,500

    10%

    $0

    $8,925

      $36,250

    $892.50 + 15%

    $8,925

    $36,250

      $87,850

    $4,991.25 + 25%

    $36,250

    $87,850

        $183,250

    $17,891.25 + 28%

    $87,850

    $183,250

        $398,350

    $44,603.25 + 33%

    $183,250

    $398,350

        $400,000

              $115,586.25 + 35%

    $398,350

    $400,000

     no limit

          $116,163.75 + 39.6%

    $400,000

     

    Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

    If your taxable income is over

              But not over

       The tax is

         of the amount over

    $0

      $17,850

    10%

    $0

    $17,850

      $72,500

    $1,785 + 15%

    $17,850

    $72,500

        $146,400

    $9,982.50 + 25%

    $72,500

    $146,400

        $223,050

    $28,457.50 + 28%

    $146,400

    $223,050

        $398,350

    $49,919.50 + 33%

    $223,050

    $398,350

        $450,000

              $107,768.50 + 35%

    $398,350

    $450,000

     no limit

          $125,846 + 39.6%

    $450,000

     

    Schedule Y-2 - Married Filing Separately

    If your taxable income is over

              But not over

       The tax is

         of the amount over

    $0

    $8,925

    10%

    $0

    $8,925

      $36,250

    $892.50 + 15%

    $8,925

    $36,250

      $73,200

    $4,991.25 + 25%

    $36,250

    $73,200

        $111,525

    $14,228.75 + 28%

    $73,200

    $111,525

        $199,175

    $24,959.75 + 33%

    $111,525

    $199,175

        $225,000

              $53,884.25 + 35%

    $199,175

    $225,000

     no limit

          $62,923 + 39.6%

    $225,000

     

    Schedule Z—Head of Household

    If your taxable income is over

              But not over

       The tax is

         of the amount over

    $0

      $12,750

    10%

    $0

    $12,750

      $48,600

    $1,275 + 15%

    $12,750

    $48,600

        $125,450

    $6,652.50 + 25%

    $48,600

    $125,450

        $203,150

    $25,865 + 28%

    $125,450

    $203,150

        $398,350

    $47,621 + 33%

    $203,150

    $398,350

        $425,000

              $112,037 + 35%

    $398,350

    $425,000

     no limit

          $121,364.50 + 39.6%

    $425,000