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