2013 Federal Income Tax Rate Schedules

The 2013 Federal income tax rates are listed below. Each tax rate applies to a specific range of taxable income. Taxable income is total income after various deductions have been subtracted.

SINGLE FILING STATUS

$0 to $8,925 x 10% minus $0 = tax
$8,926 to $36,250 = $893 plus 15% of the amount over $8,925
$36,251 to $87,850 = $4,991 plus 25% of the amount over $36,250
$87,851 to $183,250 = $17,891 plus 28% of the amount over $87,850
$183,251 to $398,350 = $44,603 plus 33% of the amount over $183,250
$398,351 to $400,000 = $115,586 plus 35% of the amount over $$398,350
$400,001+ = $116,164 plus 39.6% of the amount over $400,000

MARRIED, FILING JOINTLY or QUALIFYING WIDOW(ER)

$0 to $17,850 x 10% minus $0 = tax
$17,851 to $72,500 = $1,785 plus 15% of the amount over $17,850
$72,501 to $146,400 = $9,983 plus 25% of the amount over $72,500
$146,401 to $223,050 = $28,458 plus 28% of the amount over $146,400
$223,051 to $398,350 = $49,920 plus 33% of the amount over $223,050
$398,351 to $450,000 = $107,769 plus 35% of the amount over $398,350
$450,001+ = $125,846 plus 39.6% of the amount over $450,000

MARRIED, FILING SEPARATELY

$0 to $8,925 x 10% minus $0 = tax
$8,926 to $36,250 = $893 plus 15% of the amount over $8,925
$36,251 to $73,200 = $4,991 plus 25% of the amount over $36,250
$73,201 to $111,525 = $14,229 plus 28% of the amount over $73,200
$111,526 to $199,175 = $24,960 plus 33% of the amount over $111,525
$199,176 to $225,000 = $53,884 plus 35% of the amount over $199,275
$225,001+ = $62,923 plus 39.6% of the amount over $225,000

HEAD OF HOUSEHOLD

$0 to $12,750 x 10% minus $0 = tax
$12,751 to $48,600 = $1,275 plus 15% of the amount over $12,750
$48,601 to $125,450 = $6,653 plus 25% of the amount over $48,600
$125,451 to $203,150 = $25,865 plus 28% of the amount over $125,450
$203,151 to $398,350 = $47,621 plus 33% of the amount over $$203,150
$398,351 to $425,000 = $112,037 plus 35% of the amount over $398,350
$425,001+ = $121,365 plus 39.6% of the amount over $425,000