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2013 Tax Rate Schedules
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The individual tax rate schedules should only be used to calculate your Federal tax if your taxable income is
over $100,000. If your taxable income is under $100,000, use the IRS tax tables or my
tax calculator
. The IRS provides the following tables to assist taxpayers in understanding
how their tax is calculated.
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Single
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 8,925 | $ 0 + 10.0% | $ 0 | | 8,925 | 36,250 | 892.50 + 15.0% | 8,925 | | 36,250 | 87,850 | 4,991.25 + 25.0% | 36,250 | | 87,850 | 183,250 | 17,891.25 + 28.0% | 87,850 | | 183,250 | 398,350 | 44,603.25 + 33.0% | 183,250 | | 398,350 | 400,000 | 115,586.25 + 35.0% | 398,350 | | 400,000 | --- | 116,163.75 + 39.6% | 400,000 |
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Married filing jointly or Qualifying widow(er)
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 17,850 | $ 0 + 10.0% | $ 0 | | 17,850 | 72,500 | 1,785.00 + 15.0% | 17,850 | | 72,500 | 146,400 | 9,982.50 + 25.0% | 72,500 | | 146,400 | 223,050 | 28,457.50 + 28.0% | 146,400 | | 223,050 | 398,350 | 49,919.50 + 33.0% | 223,050 | | 398,350 | 450,000 | 107,768.50 + 35.0% | 398,350 | | 450,000 | --- | 125,846.00 + 39.6% | 450,000 |
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Married filing separately
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 8,925 | $ 0 + 10.0% | $ 0 | | 8,925 | 36,250 | 892.50 + 15.0% | 8,925 | | 36,250 | 73,200 | 4,991.25 + 25.0% | 36,250 | | 73,200 | 111,525 | 14,228.75 + 28.0% | 73,200 | | 111,525 | 199,175 | 24,959.75 + 33.0% | 111,525 | | 199,175 | 225,000 | 53,884.25 + 35.0% | 199,175 | | 225,000 | --- | 62,923.00 + 39.6% | 225,000 |
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Head of household
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 12,750 | $ 0 + 10.0% | $ 0 | | 12,750 | 48,600 | 1,275.00 + 15.0% | 12,750 | | 48,600 | 125,450 | 6,652.50 + 25.0% | 48,600 | | 125,450 | 203,150 | 25,865.00 + 28.0% | 125,450 | | 203,150 | 398,350 | 47,621.00 + 33.0% | 203,150 | | 398,350 | 425,000 | 112,037.00 + 35.0% | 398,350 | | 425,000 | --- | 121,364.50 + 39.6% | 425,000 |
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C Corporations (Form 1120)
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 50,000 | $ 0 + 15.0% | $ 0 | | 50,000 | 75,000 | 7,500.00 + 25.0% | 50,000 | | 75,000 | 100,000 | 13,750.00 + 34.0% | 75,000 | | 100,000 | 335,000 | 22,250.00 + 39.0% | 100,000 | | 335,000 | 10,000,000 | 113,900.00 + 34.0% | 335,000 | | 10,000,000 | 15,000,000 | 3,400,000.00 + 35.0% | 10,000,000 | | 15,000,000 | 18,333,333 | 5,150,000.00 + 38.0% | 15,000,000 | | 18,333,333 | --- | 6,416,666.54 + 35.0% | 18,333,333 |
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Fiduciary/Estate (Form 1041)
| At least: | But not over: | The tax is: | of the
amount over | | $ 0 | $ 2,450 | $ 0 + 15.0% | $ 0 | | 2,450 | 5,700 | 367.50 + 25.0% | 2,450 | | 5,700 | 8,750 | 1,180.00 + 28.0% | 5,700 | | 8,750 | 11,950 | 2,034.00 + 33.0% | 8,750 | | 11,950 | --- | 3,090.00 + 39.6% | 11,950 |
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Oregon Inheritance Tax After 1/1/12
| At least: | But not over: | The tax is: | of the
amount over | | 1,000,000 | 1,500,000 | 0 + 10.00% | 1,000,000 | | 1,500,000 | 2,500,000 | 50,000 + 10.25% | 1,500,000 | | 2,500,000 | 3,500,000 | 152,500 + 10.50% | 2,500,000 | | 3,500,000 | 4,500,000 | 257,500 + 11.00% | 3,500,000 | | 4,500,000 | 5,500,000 | 367,500 + 11.50% | 4,500,000 | | 5,500,000 | 6,500,000 | 482,500 + 12.00% | 5,500,000 | | 6,500,000 | 7,500,000 | 602,500 + 13.00% | 6,500,000 | | 7,500,000 | 8,500,000 | 732,500 + 14.00% | 7,500,000 | | 8,500,000 | 9,500,000 | 872,500 + 15.00% | 8,500,000 | | 9,500,000 | | 1,022,500 + 16.00% | 9,500,000 |
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