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 |
