2013 Tax Rate Schedules

This page is part of the Fairmark.com Reference Room, offering an easy way to find figures that are adjusted from time to time. These rate schedules are for tax year 2013 (returns filed in 2014). It reflects changes made by the American Taxpayer Relief Act of 2012.

 

2013 – Single
Taxable income is over But not over The tax is Plus Of the amount over
$0 8,925 $0.00 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
400,000 116,163.75 39.6% 400,000

 

2013 – Married Filing Jointly
Taxable income is over But not over The tax is Plus Of the amount over
$0 17,850 $0.00 10% $0
17,850 72,500 1,785.00 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
450,000 125,846.00 39.6% 450,000

 

2013 – Head of Household
Taxable income is over But not over The tax is Plus Of the amount over
$0 12,750 $0.00 10% $0
12,750 48,600 1,275.00 15% 12,750
48,600 125,450 6,652.50 25% 48,600
125,450 203,150 25,865.00 28% 125,450
203,150 398,350 47,621.00 33% 203,150
398,350 425,000 112,037.00 35% 398,350
425,000 121,364.50 39.6% 425,000

 

2013 – Married Filing Separately
Taxable income is over But not over The tax is Plus Of the amount over
$0 8,925 $0.00 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 62,923.00 39.6% 225,000