2013 Tax Rates in USA
For 2013 , there will be six tax rates of:
10%,
15%,
25%,
28%,
33%, and
35%.
The tax rates for 2013 are scheduled to change as
a result of the American Taxpayer Relief Act. There will be a new 39.6%
top tax rate following after the 35% rate. Additionally, starting in 2013 there
will be a new Medicare surtax of 3.8% on net investment income and
0.9% on wage and self-employment incomes for individuals with incomes over a
certain level. Capital gain income might be taxed at different rates. There are
special capital gains tax rates that apply for dividends, long-term
investments, collectibles, and certain types of real estate.
Note: These tax rate schedules are provided for tax
planning purposes. To compute your actual income tax, please see the 2013 Instructions
for Form 1040and the 2013 Tax Tables.
Each tax rate applies to a range of income, which is called
a tax bracket. Each tax rate applies to a specific range of taxable income,
which is income after various deductions have been subtracted.
Single Filing Status
[Tax Rate Schedule X, Internal Revenue Code section 1(c)]
10% on taxable income from $0 to $8,700, plus
15% on taxable income over $8,700 to $35,350, plus
25% on taxable income over $35,350 to $85,650, plus
28% on taxable income over $85,650 to $178,650, plus
33% on taxable income over $178,650 to $388,350, plus
35% on taxable income over $388,350.
Married Filing Jointly or Qualifying Widow(er)
Filing Status
[Tax Rate Schedule Y-1, Internal Revenue Code section 1(a)]
10% on taxable income from $0 to $17,400, plus
15% on taxable income over $17,400 to $70,700, plus
25% on taxable income over $70,700 to $142,700, plus
28% on taxable income over $142,700 to $217,450, plus
33% on taxable income over $217,450 to $388,350, plus
35% on taxable income over $388,350.
Married Filing Separately Filing Status
[Tax Rate Schedule Y-2, Internal Revenue Code section 1(d)]
10% on taxable income from $0 to $8,700, plus
15% on taxable income over $8,700 to $35,350, plus
25% on taxable income over $35,350 to $71,350, plus
28% on taxable income over $71,350 to $108,725, plus
33% on taxable income over $108,725 to $194,175, plus
35% on taxable income over $194,175.
Head of Household Filing Status
[Tax Rate Schedule Z, Internal Revenue Code section 1(b)]
10% on taxable income from $0 to $12,400, plus
15% on taxable income over $12,400 to $47,350, plus
25% on taxable income over $47,350 to $122,300, plus
28% on taxable income over $122,300 to $198,050, plus
33% on taxable income over $198,050 to $388,350, plus
35% on taxable income over $388,350.
How Marginal Tax Rates are Used
Individuals can use the tax rate schedules in a number of
ways to help plan their finances. You can use these tax rates to figure out how
much tax you will pay on extra income you earn. For a taxpayer in the 25% tax
bracket, extra income will be taxed at that rate until the taxpayer reaches the
next tax bracket.
Alternatively, you can use these tax rates to figure out how
much tax you will save by increasing your deductions. A taxpayer in the 28% tax
bracket, for example, will save 28 cents in federal tax for every dollar spent
on a tax-deductible expense, such as mortgage interest or charity.
Be aware that marginal tax rates interact with other tax
rates, including the alternative minimum tax, Social Security tax, and Medicare
tax rates. In particular, the alternative minimum tax can push income into a
higher tax rate or eliminate the tax savings of deductions.
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