| Standard Deductions |
| Filing Status |
Standard Deductions |
| Single |
$6,100 |
| Married Filing Jointly |
$12,200 |
| Married Filing Separately |
$6,100 |
| Head of Household |
$8,950 |
| Qualifying Widow(er) |
$12,200 |
| Dependent: |
$1,000-$6,100 |
| 2013 Tax Rate Schedules |
| Single |
| Taxable Income |
Federal Tax Rate |
| $0 - $8,925 |
10% of the amount over $0 |
| $8,926 - $36,250 |
$892.50 plus 15% of the amount over $8,925 |
| $36,251 - $87,850 |
$4,991.25 plus 25% of the amount over $36,250 |
| 8$87,851 - $183,250 |
$17,891.25 plus 28% of the amount over $87,850 |
| $183,251 - $398,350 |
$44,603.25 plus 33% of the amount over $183,250 |
| $398,351 - $400,000 |
$115,586.25 plus 35% of the amount over $398,350 |
| $400,001 - no limit |
$116,163.75 plus 39.6% of the amount over $400,000 |
| Married Filing Jointly or Qualifying Widow (Widower) |
| Taxable Income |
Federal Tax Rate |
| $0 - $17,850 |
10% of the amount over $0 |
| $17,851 - $72,500 |
$1,785 plus 15% of the amount over $17,850 |
| $72,501 - $146,400 |
$9,982.50 plus 25% of the amount over $72,500 |
| $146,401 - $223,050 |
$28,457.50 plus 28% of the amount over $146,400 |
| $223,051 - $398,350 |
$49,919.50 plus 33% of the amount over $223,050 |
| $398,351 - $450,000 |
$107,768.50 plus 35% of the amount over $398,350 |
| $450,001 - no limit |
$125,846 plus 39.6% of the amount over $450,000 |
| Married filing Separately |
| Taxable Income |
Federal Tax Rate |
| $0 - $8,925 |
10% of the amount over $0 |
| $8,926 - $36,250 |
$892.50 plus 15% of the amount over $8,925 |
| $36,251 - $73,200 |
$4,991.25 plus 25% of the amount over $36,250 |
| $73,201 - $111,525 |
$14,228.75 plus 28% of the amount over $73,200 |
| $111,526 - $199,175 |
$24,959.75 plus 33% of the amount over $111,525 |
| $199,176 - $225,000 |
$52,884.25 plus 35% of the amount over $199,175 |
| $225,001 - no limit |
$62,923 plus 39.6% of the amount over $225,000 |
| Head of household |
| Taxable Income |
Federal Tax Rate |
| $0 - $12,750 |
10% of the amount over $0 |
| $12,751- $48,600 |
$1,275 plus 15% of the amount over $12,750 |
| $48,601 - $125,450 |
$6,652.50 plus 25% of the amount over $48,600 |
| $125,451 - $203,150 |
$25,865 plus 28% of the amount over $125,450 |
| $203,151 - $398,350 |
$47,621 plus 33% of the amount over $203,150 |
| $398,351 - $425,000 |
$112,037 plus 35% of the amount over $398,350 |
| $425,001 - no limit |
$121,364.50 plus 39.6% of the amount over $425,000 |
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