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Filing Basics

Tax Year 2013 Tax Rates and Brackets

Tax rate schedules help you estimate your federal income tax. The tax tables are based on your expected filing status.

The actual amount of your income tax is figured on Form 1040, 1040A, or 1040EZ.

Single

If taxable income is more than …but not
more than …
the tax is …
$0 $8,925 10% of the taxable income
$8,925 $36,250 $892.50 plus 15% of the amount over $8,925
$36,250 $87,850 $4,991.25 plus 25% of the amount over $36,250
$87,850 $183,250 $17,891.25 plus 28% of the amount over $87,850
$183,250 $398,350 $44,603.25 plus 33% of the amount over $183,250
$398,350 $400,000 $115,586.25 plus 35% of the amount over $398,350
$400,000 no limit $116,163.75 plus 39.6% of the amount over $400,000

Married Filing Jointly or Qualifying Widow(er)

If taxable income is more than …but not
more than …
the tax is …
$0 $17,850 10% of the taxable income
$17,850 $72,500 $1,785 plus 15% of the amount over $17,850
$72,500 $146,400 $9,982.50 plus 25% of the amount over $72,500
$146,400 $223,050 $28,457.50 plus 28% of the amount over $146,400
$223,050 $398,350 $49,919.50 plus 33% of the amount over $223,050
$398,350 $400,000 $107,768.50 plus 35% of the amount over $398,350
$400,000 no limit $125,846 plus 39.6% of the amount over $400,000

Married Filing Separately

If taxable income is more than …but not
more than …
the tax is …
$0 $8,925 10% of the taxable income
$8,925 $36,250 $892.50 plus 15% of the amount over $8,925
$36,250 $73,200 $4,991.25 plus 25% of the amount over $36,250
$73,200 $111,525 $14,228.75 plus 28% of the amount over $73,200
$111,525 $199,175 $24,959.75 plus 33% of the amount over $111,525
$199,175 $225,000 $53,884.25 plus 35% of the amount over $199,175
$255,000 no limit $62,923 + 39.6% of the amount over $225,000

Head of Household

If taxable income is more than …but not
more than …
the tax is …
$0 $12,750 10% of the taxable income
$12,750 $48,600 $1,275 plus 15% of the amount over $12,750
$48,600 $125,450 $6,652.50 plus 25% of the amount over $48,600
$125,450 $203,150 $25,865 plus 28% of the amount over $125,450
$203,150 $398,350 $47,621 plus 33% of the amount over $203,150
$398,350 425,000 $112,037 plus 35% of the amount over $398,350
$425,000 no limit $121,364.50 + 39.6% of the amount over 425,000