Updated for Tax Year: 2013

These tax rate schedules are provided to help you estimate your 2013 federal income tax. Zhagui Solutions Group will apply these rates as you complete your tax return.

Single

[one_fourth]
If taxable income is over—
$0
$8,926
$36,251
$87,851
$183,251
$398,351
$400,001
[/one_fourth]
[one_fourth]
but not over—
$8,925
$36,250
$87,850
$183,250
$398,350
$400,000
no limit
[/one_fourth]
[one_half_last]
the tax is:
10% of the amount over $0
$89.50 plus 15% of the amount over $8,925
$4,991.25 plus 25% of the amount over $36,250
$17,891.25 plus 28% of the amount over $87,850
$44,603.25 plus 33% of the amount over $183,250
$115,586.25 plus 35% of the amount over $398,350
$116,163.75 plus 39.6% of the amount over $400,000
[/one_half_last]

Married Filing Jointly or Qualifying Widow (Widower)

[one_fourth]
If taxable income is over—
$0
$17,851
$72,501
$146,401
$223,051
$398,351
$450,001
[/one_fourth]
[one_fourth]
but not over—
$17,850
$72,500
$146,400
$223,050
$398,350
$450,000
no limit
[/one_fourth]
[one_half_last]
the tax is:
10% of the amount over $0
$1,785 plus 15% of the amount over $17,850
$9,982.50 plus 25% of the amount over $72,500
$28,457.50 plus 28% of the amount over $146,400
$49,919.50 plus 33% of the amount over $223,050
$107,768.50 plus 35% of the amount over $398,350
$125,846 plus 39.6% of the amount over $450,000
[/one_half_last]

Married Filing Separately

[one_fourth]
If taxable income is over—
$0
$8,926
$36,251
$73,201
$111,526
$199,176
$225,001
[/one_fourth]
[one_fourth]
but not over—
$8,925
$36,250
$73,200
$111,525
$199,175
$225,000
no limit
[/one_fourth]
[one_half_last]
the tax is:
10% of the amount over $0
$892.50 plus 15% of the amount over $8,925
$4,991.25 plus 25% of the amount over $36,250
$14,228.75 plus 28% of the amount over $73,200
$24,959.75 plus 33% of the amount over $111,525
$52,884.25 plus 35% of the amount over $199,175
$62,923 plus 39.6% of the amount over $225,000
[/one_half_last]

Head of Household

[one_fourth]
If taxable income is over—
$0
$12,751
$48,601
$125,451
$203,151
$398,351
$425,001
[/one_fourth]
[one_fourth]
but not over—
$12,750
$48,600
$125,450
$203,150
$398,350
$425,000
no limit
[/one_fourth]
[one_half_last]
the tax is:
10% of the amount over $0
$1,275 plus 15% of the amount over $12,750
$6,652.50 plus 25% of the amount over $48,600
$25,865 plus 28% of the amount over $125,450
$47,621 plus 33% of the amount over $203,150
$112,037 plus 35% of the amount over $398,350
$121,364.50 plus 39.6% of the amount over $425,000
[/one_half_last]