2013 Federal Income Tax Brackets
Find out your 2013 federal income tax bracket with user friendly IRS tax tables for married individuals filing joint returns, heads of households, unmarried individuals, married individuals filing separate returns, and estates and trusts.1
Married Individuals Filing Joint Returns, & Surviving Spouses
Taxable Income | 2013 Tax |
Not over $17,850 | 10% of the taxable income |
Over $17,850 but not over $72,500 | $1,785 plus 15% of the excess over $17,850 |
Over $72,500 but not over $146,400 | $9,982.50 plus 25% of the excess over $72,500 |
Over $146,400 but not over $223,050
| $28,457.50 plus 28% of the excess over $146,400 |
Over $223,050 but not over $398,350
| $49,919.50 plus 33% of the excess over $223,050 |
Over $398,350 but not over $450,000
| $107,768.50 plus 35% of the excess over $398,350 |
Over $450,000 | $125,846 plus 39.6% of the excess over $450,000 |
Heads of Households
Taxable Income | 2013 Tax |
Not over $12,750 | 10% of the taxable income |
Over $12,750 but not over $48,600
| $1,275 plus 15% of the excess over $12,750 |
Over $48,600 but not over $125,450
| $6,652.50 plus 25% of the excess over $48,600 |
Over $125,450 but not over $203,150
| $25,865 plus 28% of the excess over $125,450 |
Over $203,150 but not over $398,350
| $47,621 plus 33% of the excess over $203,150 |
Over $398,350 but not over $425,000
| $112,037 plus 35% of the excess over $398,350 |
Over $425,000 | $121,364.50 plus 39.6% of the excess over $425,000 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2013 Tax |
Not over $8,925 | 10% of the taxable income |
Over $8,925 but not over $36,250 | $892.50 plus 15% of the excess over $8,925 |
Over $36,250 but not over $87,850 | $4,991.25 plus 25% of the excess over $36,250 |
Over $87,850 but not over $183,250 | $17,891.25 plus 28% of the excess over $87,850 |
Over $183,250 but not over $398,350 | $44,603.25 plus 33% of the excess over $183,250 |
Over $398,350 but not over $400,000 | $115,586.25 plus 35% of the excess over $398,350 |
Over $400,000 | $116,163.75 plus 39.6% of the excess over $400,000 |
Married Individuals Filing Separate Returns
Taxable Income | 2013 Tax |
Not over $8,925 | 10% of the taxable income |
Over $8,925 but not over $36,250 | $892.50 plus 15% of the excess over $8,925 |
Over $36,250 but not over $73,200
| $4,991.25 plus 25% of the excess over $36,250 |
Over $73,200 but not over $111,525
| $14,228.75 plus 28% of the excess over $73,200 |
Over $111,525 but not over $199,175
| $24,959.75 plus 33% of the excess over $111,525 |
Over $199,175 but not over $225,000
| $53,884.25 plus 35% of the excess over $199,175 |
Over $225,000 | $62,923 plus 39.6% of the excess over $225,000 |
Estates & Trusts
Taxable Income | 2013 Tax |
Not over $2,450 | 15% of the taxable income |
Over $2,450 but not over $5,700 | $367.50 plus 25% of the excess over $2,450 |
Over $5,700 but not over $8,750
| $1,180 plus 28% of the excess over $5,700 |
Over $8,750 but not over $11,950
| $2,034 plus 33% of the excess over $8,750 |
Over $11,950
| $3,090 plus 39.6% of the excess over $11,950 |
Planning Tip
When looking at your federal income tax bracket, pay attention first to your last bracket. Why? That’s where you start to pocket cash when you find a new or additional tax deduction.
Example. You are married. You and your spouse have taxable income of $110,000. That puts the two of you in the 25 percent federal income tax bracket. If you can find $10,000 in new deductions, you pocket $2,500.
To find more practical tax strategies, we suggest that you read the monthly articles published online at the Bradford Tax Institute. We provide cutting-edge tax information for the self-employed, the one owner business, and the husband and wife owned business.
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1 Rev Proc 2013-15
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