Tax Rates

2014 Tax Rates

Single

If Taxable Income Is: The Tax Is:
$0 to $9,075 10% of taxable income
$9,075 to $36,900 $907.50 + 15% of the amount over $9,075
$36,900 to $89,350 $5,081.25 + 25% of the amount over $36,900
$89,350 to $186,350 $18,193.75 + 28% of the amount over $89,350
$186,350 to $405,100 $45,353.75 + 33% of the amount over $186,350
$405,100 to $406,750 $117,541.25 + 35% of the amount over $405,100
Over $406,750 $118,118.75 + 39.6% of the amount over $406,750

Head of Household

If Taxable Income Is: The Tax Is:
$0 to $12,950 10% of taxable income
$12,950 to $49,400 $1,295 + 15% of the amount over $12,950
$49,400 to $127,550 $6,762.50 + 25% of the amount over $49,400
$127,550 to $206,600 $26,300 + 28% of the amount over $127,550
$206,600 to $405,100 $48,434 + 33% of the amount over $206,600
$405,100 to $432,200 $113,939 + 35% of the amount over $405,100
Over $432,200 $123,424 + 39.6% of the amount over $432,200

Married Filing Jointly

If Taxable Income Is: The Tax Is:
$0 to $18,150 10% of taxable income
$18,150 to $73,800 $1,815 + 15% of the amount over $18,150
$73,800 to $148,850 $10,162.50 + 25% of the amount over $73,800
$148,850 to $226,850 $28,925 + 28% of the amount over $148,850
$226,850 to $405,100 $50,765 + 33% of the amount over $226,850
$405,100 to $457,600 $109,587.50 + 35% of the amount over $405,100
Over $457,600 $127,962.50 + 39.6% of the amount over $457,600

Married Filing Separately

If Taxable Income Is: The Tax Is:
$0 to $9,075 10% of taxable income
$9,075 to $36,900 $907.50 + 15% of the amount over $9,075
$36,900 to $74,425 $5,081.25 + 25% of the amount over $36,900
$74,425 to $113,425 $14,462.50 + 28% of the amount over $74,425
$113,425 to $202,550 $25,382.50 + 33% of the amount over $113,425
$202,550 to $228,800 $54,793.75 + 35% of the amount over $202,550
Over $228,800 $63,981 + 39.6% of the amount over $228,800

 

Standard Mileage Rate

Use Rate
Business 56 cents
Medical Care or Move 23.5 cents
Charitible 14 cents

2013 Tax Rates

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
$398,351 to $400,000 $115,586.25 + 35% of the excess over $398,350
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