2013 Tax Rates

Caution. Do not use these Tax Rate Schedules to figure your 2012 taxes. Use only to figure your 2013 estimated taxes.

Single

If taxable income is:	The tax is:
$0 to $8,925	10% of taxable income
$8,925 to $36,250	$892.50 + 15% of the excess over $8,925
$36,251 to $87,850	$4,991.25 + 25% of the excess over $36,250
$87,851 to $183,250	$17,891.25 + 28% of the excess over $87,850
$183,251 to $398,350	$44,603.25 + 33% of the excess over $183,250
Over $400,000	$116,163.75 + 39.6% of the excess over $400,000

Head of Household

If taxable income is:	The tax is:
$0 to $12,750	10% of taxable income
$12,751 to $48,600	$1,275 + 15% of the excess over $12,750
$48,601 to $125,450	$6,652.50 + 25% of the excess over $48,600
$125,451 to $203,150	$25,865 + 28% of the excess over $125,450
$203,051 to $398.350	$47,621 + 33% of the excess over $203,150
$398,351 to $425,000	$112,037 + 35% of the excess over $398,350
Over $425,000	$121,364.50 + 39.6% of the excess over $425,000

Married Filing Jointly

If taxable income is:	The tax is:
$0 to $17,850	10% of taxable income
$17,851 to $72,500	$1,785 + 15% of the excess over $17,850
$72,501 to $146,400	$9,982.50 + 25% of the excess over $72,500
$146,401 to $223,050	$28,457.50 + 28% of the excess over $146,400
$223,051 to $398,350	$49,919.50 + 33% of the excess over $223,050
$398,351 to $450,000	$107,768.50 + 35% of the excess over $398,350
Over $450,000	$125,846 + 39.6% of the excess over $450,000

Married Filing Separately

If taxable income is:	The tax is:
$0 to $8,925	10% of taxable income
$8,926 to $36,250	$892.50 + 15% of the excess over $8,925
$36,251 to $73,200	$4,991.25 + 25% of the excess over $36,250
$73,201 to $111,525	$14,228.75 + 28% of the excess over $73,200
$111,526 to $199,175	$24,959.25 + 33% of the excess over $111,525
$199,176 to $225,000	$53,884.25 + 35% of the excess over $199,175
Over $225,000	$62,923 + 39.6% of the excess over $225,000

 

Standard Mileage Rate

Use	Rate
Business	56.5 cents
Medical Care or Move	24 cents
Charitible	14 cents

2012 Tax Rates

Caution. Do not use these Tax Rate Schedules to figure your 2011 taxes. Use only to figure your 2012 estimated taxes.

Schedule X - Single

Over--	But not over--	The tax is:	Of the amount over--
0	8,700	----------- 10%	0
8,700	35,350	870.00 + 15%	8,700
35,350	85,650	4,867.50 + 25%	35,350
85,650	178,650	17,442.50 + 28%	85,650
178,650	388,350	43,482.50 + 33%	178,650
388,350	------------	112,683.50 + 35%	388,350

Schedule Y-1 - Married filing jointly or Qualifying widow(er)

Over--	But not over--	The tax is:	Of the amount over--
0	17,400	----------- 10%	0
17,400	70,700	1,740.00 + 15%	17,400
70,700	142,700	9,735.00 + 25%	70,700
142,700	217,450	27,735.00 + 28%	142,700
217,450	388,350	48,665.00 + 33%	217,450
388,350	------------	105,062.00 + 35%	388,350

Schedule Z - Head of household

Over--	But not over--	The tax is:	Of the amount over--
0	12,400	----------- 10%	0
12,400	47,350	1,240.00 + 15%	12,400
47,350	122,300	6,482.50 + 25%	47,350
122,300	198,050	25,220.00 + 28%	122,300
198,050	388,350	46,430.00 + 33%	198,050
388,350	------------	109,229.00 + 35%	388,350

Schedule Y-2 - Married filing separately

Over--	But not over--	The tax is:	Of the amount over--
0	8,700	----------- 10%	0
8,700	35,350	870.00 + 15%	8,700
35,350	71,350	4,867.50 + 25%	35,350
71,350	108,725	13,867.50 + 28%	71,350
108,725	194,175	24,332.50 + 33%	108,725
194,175	------------	52,531.00 + 35%	194,175

 

Standard Mileage Rate

Use	Rate
Business	55.5 cents
Medical Care or Move	23 cents
Charitible	14 cents