2013 Federal Individual Income Tax Rates

Filing Status: Married Filing Jointly and Surviving Spouse

If Taxable Income Is: The Tax Is:
Not Over $17,850 10% of the taxable income
Over $17,850 but not over $72,500 $1,785 plus 15% of the excess over $17,850
Over $72,500 but not over $146,400 $9,983 plus 25% of the excess over $72,500
Over $146,400 but not over $223,050 $28,458 plus 28% of the excess over $146,400
Over $223,050 but not over $398,350 $49,920 plus 33% of the excess over $223,050
Over $398,350 but not over $450,000 $107,769 plus 35% of the excess over $398,350
Over $450,000 $125,847 plus 39.6% of the excess over $450,000

Filing Status: Head of Household

If Taxable Income Is: The Tax Is:
Not Over $12,750 10% of the taxable income
Over $12,750 but not over $48,600 $1,275 plus 15% of the excess over $12,750
Over $48,600 but not over $125,450 $6652.50 plus 25% of the excess over $48,600
Over $125,450 but not over $203,150 $25,865 plus 28% of the excess over $125,450
Over $203,150 but not over $398,350 $47,621 plus 33% of the excess over $203,150
Over $398,350 but not over $425,000 $112,037 plus 35% of the excess over $398,350
Over $425,000 $121,365 plus 39.6% of the excess over $425,000

Filing Status: Unmarried Individual (Other than Surviving Spouses and Heads of Households)

If Taxable Income Is: The Tax Is:
Not Over $8,925 10% of the taxable income
Over $8,925 but not over $36,250 $892.50 plus 15% of the excess over $8,925
Over $36,250 but not over $87,850 $4,991.25 plus 25% of the excess over $36,250
Over $87,850 but not over $183,250 $17,891.50 plus 28% of the excess over $87,851
Over $183,250 but not over $398,350 $44,603.50 plus 33% of the excess over $183,251
Over $398,350 but not over $400,000 $115,586.50 plus 35% of the excess over $398351
Over $400,000 $116,164 plus 39.6% of the excess over $400,000

Filing Status: Married Individual Filing Separate

If Taxable Income Is: The Tax Is:
Not Over $8,925 10% of the taxable income
Over $8,925 but not over $36,250 $892.50 plus 15% of the excess over $8,925
Over $36,250 but not over $73,200 $4,991.25 plus 25% of the excess over $36,250
Over $73,200 but not over $111,525 $14,228.75 plus 28% of the excess over $73,200
Over $111,525 but not over $199,175 $24,959.75 plus 33% of the excess over $111,525
Over $199,175 but not over $225,000 $53,884.25 plus 35% of the excess over $199,175
Over $225,000 $62,923 plus 39.6% of the excess over $225,000

 

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2012 Federal Individual Income Tax Rates

Filing Status: Married Filing Jointly and Surviving Spouse

If Taxable Income Is: The Tax Is:
Not Over $17,400 10% of the taxable income
Over $17,400 but not over $70,700 $1,740 plus 15% of the excess over $17,400
Over $70,700 but not over $142,700 $9,735 plus 25% of the excess over $70,700
Over $142,700 but not over $217,450 $27,735 plus 28% of the excess over $142,700
Over $217,450 but not over $388,350 $48,665 plus 33% of the excess over $217,450
Over $388,350 $105, 062 plus 35% of the excess over $388,350

Filing Status: Head of Household

If Taxable Income Is: The Tax Is:
Not Over $12,400 10% of the taxable income
Over $12,400 but not over $47,350 $1,240 plus 15% of the excess over $12,400
Over $47,350 but not over $122,300 $6,482.50 plus 25% of the excess over $47,350
Over $122,300 but not over $198,050 $25,220 plus 28% of the excess over $122,300
Over $198,050 but not over $388,350 $46,430 plus 33% of the excess over $198,050
Over $388,350 $109, 229 plus 35% of the excess over $388,350

Filing Status: Unmarried Individual (Other than Surviving Spouses and Heads of Households)

If Taxable Income Is: The Tax Is:
Not Over $8,700 10% of the taxable income
Over $8,700 but not over $35,350 $870 plus 15% of the excess over $8,700
Over $35,350 but not over $85,650 $4,867.50 plus 25% of the excess over $35,350
Over $85,650 but not over $178,650 $17,442.50 plus 28% of the excess over $85,650
Over $178,650 but not over $388,350 $43,482.50 plus 33% of the excess over $178,650
Over $388,350 $112,683.50 plus 35% of the excess over $388,350

Filing Status: Married Individual Filing Separate

If Taxable Income Is: The Tax Is:
Not Over $8,700 10% of the taxable income
Over $8,700 but not over $35,350 $870 plus 15% of the excess over $8,700
Over $35,350 but not over $71,350 $4,867.50 plus 25% of the excess over $35,350
Over $71,350 but not over $108,725 $13,867.50 plus 28% of the excess over $71,350
Over $108,725 but not over $194,175 $24,332.50 plus 33% of the excess over $108,725
Over $194,175 $52,531 plus 35% of the excess over $194,175