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U.S. Federal Personal Income Tax Rates—2013
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 8,925
10%
$ 0
8,925
36,250
$ 892.50 + 15%
8,925
36,250
87,850
4,991.25 + 25%
36,250
87,850
183,250
17,891.25 + 28%
87,850
183,250
398,350
44,603.25 + 33%
183,250
398,350
400,000
115,586.25 + 35%
398,350
400,000
116,163.75 + 39.6%
400,000
If Taxable Income
Is Over
But Not Over
The Tax
Rate Is
Of the
Amount Over
$ 0
$ 17,850
10%
$ 0
17,850
72,500
$ 1,785 + 15%
17,850
72,500
146,400
9,982.50 + 25%
72,500
146,400
223,050
28,457.50 + 28%
146,400
223,050
398,350
49,919.50 + 33%
223,050
398,350
450,000
107,768.50 + 35%
398,350
450,000
125,846 + 39.6%
450,000
Single taxpayers
Married individuals filing joint returns
Refer to notes on the following pages.
Current as of June 30, 2013
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