2012 Federal Income Tax Rates
Below are the 2012 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 |
$8,700 |
10% |
$0 |
$8,700 |
$35,530 |
$870 + 15% |
$8,700 |
$35,530 |
$85,650 |
$4,867.50 + 25% |
$35,530 |
$85,650 |
$178,650 |
$17,442.50 + 28% |
$85,650 |
$178,650 |
$388,350 |
$43,482.50 + 33% |
$178,650 |
$388,350 |
no limit |
$112,683.50 + 35% |
$388,350 |
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 |
$17,400 |
10% |
$0 |
$17,400 |
$70,700 |
$1,740 + 15% |
$17,400 |
$70,700 |
$142,700 |
$9,735 + 25% |
$70,700 |
$142,700 |
$217,450 |
$27,735 + 28% |
$142,700 |
$217,450 |
$388,350 |
$48,665 + 33% |
$217 450 |
$388,350 |
no limit |
$105,062 + 35% |
$388,350 |
Schedule Y-2 - Married Filing Separately
If your taxable income is over |
But not over |
The tax is |
of the amount over |
$0 |
$8,700 |
10% |
$0 |
$8,700 |
$35,350 |
$870 + 15% |
$8,700 |
$35,350 |
$71,350 |
$4,867.50 + 25% |
$35,350 |
$71,350 |
$108,725 |
$13,867.50 + 28% |
$71,350 |
$108,725 |
$194,175 |
$24,332.50 + 33% |
$108,725 |
$194,175 |
no limit |
$52,531 + 35% |
$194,175 |
Schedule Z—Head of Household
If your taxable income is over |
But not over |
The tax is |
of the amount over |
$0 |
$12,400 |
10% |
$0 |
$12,400 |
$47,350 |
$1,240 + 15% |
$12,400 |
$47,350 |
$122,300 |
$6,482.50 + 25% |
$47,350 |
$122,300 |
$198,050 |
$25,220 + 28% |
$122,300 |
$198,050 |
$398,350 |
$46,430 + 33% |
$198,050 |
$388,350 |
no limit |
$109,229 + 35% |
$388,350 |