2014 Federal Income Tax Rates
Below are the 2014 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 |
$9,075 |
10% |
$0 |
|
$9,075 |
$36,900 |
$907.50 + 15% |
$9,075 |
|
$36,900 |
$89,350 |
$5,081.25 + 25% |
$36,900 |
|
$89,350 |
$186,350 |
$18,193.75 + 28% |
$89,350 |
|
$186,350 |
$405,100 |
$45,353.75 + 33% |
$186,350 |
|
$405,100 |
$406,750 |
$117,541.25 + 35% |
$405,100 |
|
$406,750 |
no limit |
$118,118.75 + 39.6% |
$406,750 |
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 |
$18,150 |
10% |
$0 |
|
$18,150 |
$73,800 |
$1,815 + 15% |
$18,150 |
|
$73,800 |
$148,850 |
$10,162.50 + 25% |
$73,800 |
|
$148,850 |
$226,850 |
$28,925 + 28% |
$148,850 |
|
$226,850 |
$405,100 |
$50,765 + 33% |
$226,850 |
|
$405,100 |
$457,600 |
$109,587.50 + 35% |
$405,100 |
|
$457,600 |
no limit |
$127,962.50 + 39.6% |
$457,600 |
Schedule Y-2 - Married Filing Separately
|
If your taxable income is over |
But not over |
The tax is |
of the amount over |
|
$0 |
$9,075 |
10% |
$0 |
|
$9,075 |
$36,900 |
$907.50 + 15% |
$9,075 |
|
$36,900 |
$74,425 |
$5,081.25 + 25% |
$36,900 |
|
$74,425 |
$113,425 |
$14,462.50 + 28% |
$74,425 |
|
$113,425 |
$202,550 |
$25,382.50 + 33% |
$113,425 |
|
$202,550 |
$228,800 |
$54,793.75 + 35% |
$202,550 |
|
$228,800 |
no limit |
$63,981.25 + 39.6% |
$223,800 |
Schedule Z—Head of Household
|
If your taxable income is over |
But not over |
The tax is |
of the amount over |
|
$0 |
$12,950 |
10% |
$0 |
|
$12,950 |
$49,400 |
$1,295 + 15% |
$12,950 |
|
$49,400 |
$127,550 |
$6,762.50 + 25% |
$49,400 |
|
$127,550 |
$206,600 |
$26,300 + 28% |
$127,550 |
|
$206,600 |
$405,100 |
$48,434 + 33% |
$206,600 |
|
$405,100 |
$432,200 |
$113,939 + 35% |
$405,100 |
|
$432,200 |
no limit |
$123,424 + 39.6% |
$432,200 |
