2014 TAX TABLES

MARRIED FILING JOINT & SURVIVING SPOUSE
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 18150.
10% OF TAXABLE INCOME
$ -0-
$ 18150.
$ 73800.
$ 1815. PLUS 15%
$ 18150.
$ 73800.
$ 148850.
$ 10162.50 PLUS 25%
$ 73800.
$ 148850.
$ 226850.
$ 28925 PLUS 28%
$ 148850.
$ 226850.
$ 405100.
$ 50765 PLUS 33%
$ 226850.
$ 405100.
$ 457600.
$ 109587.50 PLUS 35%
$ 405100.
$ 457600.
....................
$ 127962.50 PLUS 39.6%
$ 457600.
PERSONAL EXEMPTIONS $ 3950.
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 12400.
$ 305050.
$ 427550.

 

HEADS OF HOUSEHOLDS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 12950.
10% OF TAXABLE INCOME
$ -0-
$ 12950.
$ 49490.
$ 1295. PLUS 15%
$ 12950.
$ 49400.
$ 127550.
$ 6762.50 PLUS 25%
$ 49400.
$ 127550.
$ 206600.
$ 26300 PLUS 28%
$ 127550.
$ 206600.
$ 405100.
$ 48434 PLUS 33%
$ 206600.
$ 405100.
$ 432200.
$ 113939 PLUS 35%
$ 405100.
$ 432200.
....................
$ 123424 PLUS 39.6%
$ 432200.
PERSONAL EXEMPTIONS $ 3950.
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 9100.
$ 254200.
$ 376600.

 

UNMARRIED INDIVIDUALS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 9075.
10% OF TAXABLE INCOME
$ -0-
$ 9075.
$ 36900.
$ 907.50 PLUS 15%
$ 9075.
$ 36900.
$ 89350.
$ 5081.25 PLUS 25%
$ 36900.
$ 89350.
$ 186350.
$ 18193.75 PLUS 28%
$ 89350.
$ 186350.
$ 405100.
$ 45353.75 PLUS 33%
$ 186350.
$ 405100.
$ 406750.
$ 117541.25 PLUS 35%
$ 405100.
$ 406750.
....................
$ 118118.75 PLUS 35%
$ 406750.
PERSONAL EXEMPTIONS $ 3950.
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 6200.
$ 254200.
$ 376600.

 

MARRIED INDIVIDUALS FILING SEPARATE RETURNS
IF TAXABLE INCOME IS OVER... BUT NOT OVER...... THE TAX IS.... OF THE AMOUNT OVER.......
$ -0-
$ 9075.
10% OF TAXABLE INCOME
$ -0-
$ 9075.
$ 36900.
$ 907.50 PLUS 15%
$ 9075.
$ 36900.
$ 74425.
$ 5081.25 PLUS 25%
$ 36900.
$ 74425.
$ 113425.
$ 14462.50 PLUS 28%
$ 74425.
$ 113425.
$ 202550.
$ 25382.50 PLUS 33%
$ 113425.
$ 202550.
$ 228800.
$ 54793.75 PLUS 35%
$ 202550.
$ 228800.
....................
$ 63981.25 PLUS 39.6%
$ 228800.
PERSONAL EXEMPTIONS $ 3950.
STANDARD DEDUCTION BEGIN AGI PHASE-OUT AT: FULL PHASE-OUT AT:
$ 6200.
$ 152525.
$ 213775.