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.
| 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 |
| 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 |
| 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 |
| 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 |