Here are the taxable income rates for the 2013 tax year (returns filed in 2014).
Single
Federal taxable income
| Tax rate
|
$0 - $8,925
| 10% of the amount over $0
|
$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 |
Over $400,000
| $116,163.75 plus 39.6% of the amount over $400,000 |
Married filing jointly or qualifying widow(er)
Federal taxable income
| Tax rate
|
$0 - $17,850
| 10% of the amount over $0
|
$17,850 - $72,500
| $1,785.00 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 - $450,000
| $107,768.50 plus 35% of the amount over $398,350 |
| Over $450,000 | $125,846.00 plus 39.6% of the amount over $450,000 |
Married filing separately
Federal taxable income
| Tax rate
|
$0 - $8,925
| 10% of the amount over $0
|
$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 |
| Over $225,000 | $62,923.00 plus 39.6% of the amount over $225,000 |
Head of household
Federal taxable income
| Tax rate
|
$0 - $12,750
| 10% of the amount over $0
|
$12,750 - $48,600
| $1,275.00 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
| $25,865.00 plus 28% of the amount over $125,450
|
$203,150 - $398,350
| $47,621.00 plus 33% of the amount over $203,150
|
$398,350 - $425,000
| $112,037.00 plus 35% of the amount over $398,350 |
| Over $425,000 | $121,364.50 plus 39.6% of the amount over $425,000 |
Long-term capital gains and qualified dividends
Tax bracket
| Tax rate
|
10% to 15%
| 0%
|
25% to 35%
| 15% |
| 39.6% | 20% |
Alternative minimum tax rates
| Federal taxable income | Tax rate
|
$0 - $179,500
| 26%
|
$179,500 and up
| 28%
|
Special capital gains rates may apply to collectibles, qualified small business stock and unrecaptured section 1250 gain.
