With the enactment Jan. 2, 2013, of the American Taxpayer Relief Act of 2012, the six income tax brackets that were created more than a decade ago and which had been scheduled to expire at the end of 2012 were made permanent. In addition, a new top tax rate was added. For the 2013 tax year (returns due April 15, 2014), the seven individual income tax rates and the earnings to which they apply are shown in the table below.

2013 tax brackets
Tax rate Single filers Married filing jointly or qualifying widow/widower Married filing separately Head of household
Tax rate: 10% Single filers: Up to $8,925 Married filing jointly or qualifying widow/widower: Up to $17,850 Married filing separately: Up to $8,925 Head of household: Up to $12,750
Tax rate: 15% Single filers: $8,926 – $36,250 Married filing jointly or qualifying widow/widower: $17,851 – $72,500 Married filing separately: $8,926- $36,250 Head of household: $12,751 – $48,600
Tax rate: 25% Single filers: $36,251 – $87,850 Married filing jointly or qualifying widow/widower: $72,501 – $146,400 Married filing separately: $36,251 – $73,200 Head of household: $48,601 – $125,450
Tax rate: 28% Single filers: $87,851 – $183,250 Married filing jointly or qualifying widow/widower: $146,401 – $223,050 Married filing separately: $73,201 – $111,525 Head of household: $125,451 – $203,150
Tax rate: 33% Single filers: $183,251 – $398,350 Married filing jointly or qualifying widow/widower: $223,051 – $398,350 Married filing separately: $111,526 – $199,175 Head of household: $203,151 – $398,350
Tax rate: 35% Single filers: $398,351 – $400,000 Married filing jointly or qualifying widow/widower: $398,351 – $450,000 Married filing separately: $199,176 – $225,000 Head of household: $398,351 – $425,000
Tax rate:

39.6%

Single filers: $400,001 or more Married filing jointly or qualifying widow/widower: $450,001 or more Married filing separately: $225,001 or more Head of household: $425,001 or more


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