Federal Income Tax Rates

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.