2014 Federal Income Tax Brackets
Find out your 2014 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 | 2014 Tax |
Not over $18,150
| 10% of the taxable income |
Over 18,150 but not over $73,800
| $1,815 plus $15% of the excess over $18,150 |
Over $73,800 but not over $148,850
| $10,162.50 plus 25% of the excess over $73,800 |
Over $148,850 but not over $226,850
| $28,925 plus 28% of the excess over $148,850 |
Over $226,850 but not over $405,100
| $50,765 plus 33% of the excess over $226,850 |
Over $405,100 but not over $457,600
| $109,587.50 plus 35% of the excess over $405,100 |
Over $457,600 | $127,962.50 plus 39.6% of the excess Over $457,600 |
Heads of Households
Taxable Income | 2014 Tax |
Not over $12,950 | 10% of the taxable income |
Over $12,950 but not over $49,400
| $1,295 plus 15% of the excess over $12,950 |
Over $49,400 but not over $127,550
| $6,762.50 plus 25% of the excess over $49,400 |
Over $127,550 but not over $206,600
| $26,300 plus 28% of the excess over $127,550 |
Over $206,600 but not over $405,100
| $48,434 plus 33% of the excess over $206,600 |
Over $405,100 but not over $432,200
| $113,939 plus 35% of the excess over $405,100 |
Over $432,200 | $123,424 plus 39.6% of the excess over $432,200 |
Unmarried Individuals (other than surviving spouses and heads of households)
Taxable Income | 2014 Tax |
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $89,350 | $5,081.25 plus 25% of the excess over $36,900 |
Over $89,350 but not over $186,350 | $18,193.75 plus 28% of the excess over $89,350 |
Over $186,350 but not over $405,100 | $45,353.75 plus 33% of the excess over $186,350 |
Over $405,100 but not over $406,750 | $117,541.25 plus 35% of the excess over $405,100 |
Over $406,750 | $118,118.75 plus 39.6% of the excess over $406,750 |
Married Individuals Filing Separate Returns
Taxable Income | 2014 Tax |
Not over $9,075 | 10% of the taxable income |
Over $9,075 but not over $36,900 | $907.50 plus 15% of the excess over $9,075 |
Over $36,900 but not over $74,425
| $5,081.25 plus 25% of the excess over $36,900 |
Over $74,425 but not over $113,425
| $14,462.50 plus 28% of the excess over $74,425 |
Over $113,425 but not over $202,550
| $25,382.50 plus 33% of the excess over $113,425 |
Over $202,550 but not over $228,800
| $54,793.75 plus 35% of the excess over $202,550 |
Over $228,800 | $63,981.25 plus 39.6% of the excess |
Estates & Trusts
Taxable Income | 2014 Tax |
Not over $2,500 | 15% of the taxable income |
Over $2,500 but not over $5,800 | $375 plus 25% of the excess over $2,500 |
Over $5,800 but not over $8,900
| $1,260 plus 28% of the excess over $5,800 |
Over $8,900 but not over $12,150
| $2,068 plus 33% of the excess over $8,900 |
Over $12,150
| $3,140.50 plus 39.6% of the excess |
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. 2013-35.
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