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Personal Income Tax Rates for 2013

2013 Tax Rates—Single
If taxable income is overbut not overthe tax is
$0$8,92510% of the taxable amount
$8,926$36,250$892.50 + 15% of the amount over $8,925
$36,251$87,850$4,991.25 + 25% of the amount over $36,250
$87,851$183,250$17,891.25 + 28% of the amount over $87,850
$183,251$398,350$44,603.25 + 33% of the amount over $183,250
$398,391$400,000$115,586.25 + 35% of the amount over $398,350
$400,001$116,163.75 + 39.6% of the excess over $400,000
2013 Tax Rates—Married Filing Jointly or Qualifying Widow(er)
If taxable income is overbut not overthe tax is
$0$17,85010% of the taxable amount
$17,851$72,500$1,785 + 15% of the amount over $17,850
$72,501$146,400$9,982.50 + 25% of the amount over $72,500
$146,401$233,050$28,457.50 + 28% of the amount over $146,400
$233,051$398,350$49,919.50 + 33% of the amount over $223,050
$398,351$450,000$107,768.50 + 35% of the amount over $398,350
$450,001$125,846 + 39.6% of the excess over $450,000
2013 Tax Rates—Married Filing Separately
If taxable income is overbut not overthe tax is
$0$8,92510% of the taxable amount
$8,926$36,250$892.50 + 15% of the amount over $8,925
$36,251$73,200$4,991.25 + 25% of the amount over $36,250
$73,201$111,525$14,228.75 + 28% of the amount over $73,200
$111,525$199,175$24,959.25 + 33% of the amount over $111,525
$199,176$225,000$52,531 plus 35% of the amount over $194,175
$225,001$62,923 + 39.6% of the amount over $225,000

Personal exemptions and itemized deductions will be phased out for those with AGI in excess of $250,000 for individuals and $300,000 for married couples filing jointly.