2013 Instruction 1040 - TAX TABLE - IRS Tax Forms

2013Tax TableSee the instructions for line 44 to see if you mustuse the Tax Table below to figure your tax.!CAUTIONExample. Mr. and Mrs. Brown are filing a joint return. Theirtaxable income on Form 1040, line 43, is 25,300. First, theyfind the 25,300-25,350 taxable income line. Next, they findthe column for married filing jointly and read down thecolumn. The amount shown where the taxable income lineand filing status column meet is 2,906. This is the taxamount they should enter on Form 1040, line 44.If line 43(taxableincome) 19496999194969991949699Atleast.Your tax is—012469Head ofa 00Marriedfilingjointly *.0515255075Single.Butlessthan.AtleastIf line 43(taxableincome) is—And you are—SingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—1,000AtButLeast 3533,36025,25025,30025,35025,400If line 43(taxableincome) is—And you are—ButlessthanSample TableAtleastMarried Married Headof afilingfilinghousejointly * sepaholdratelyYour tax is—2,891 3,3382,899 3,3452,906 3,3532,914 3,3603,1463,1543,1613,169And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 94296299291294296299(Continued)* This column must also be used by a qualifying widow(er).Need more information or forms? Visit IRS.gov.-74-

2013 Tax Table—ContinuedIf line 43(taxableincome) is—AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—3,000AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—6,000AtleastAnd you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 51,3431,3501,1831,1881,1931,198(Continued)* This column must also be used by a qualifying widow(er).-75-Need more information or forms? Visit IRS.gov.

2013 Tax Table—ContinuedIf line 43(taxableincome) is—AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—12,000AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—15,000AtleastAnd you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 012,509(Continued)* This column must also be used by a qualifying widow(er).Need more information or forms? Visit IRS.gov.-76-

2013 Tax Table—ContinuedIf line 43(taxableincome) is—AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—21,000AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—24,000AtleastAnd you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 513,859(Continued)* This column must also be used by a qualifying widow(er).-77-Need more information or forms? Visit IRS.gov.

2013 Tax Table—ContinuedIf line 43(taxableincome) is—AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—30,000AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—33,000AtleastAnd you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 015,209(Continued)* This column must also be used by a qualifying widow(er).Need more information or forms? Visit IRS.gov.-78-

2013 Tax Table—ContinuedIf line 43(taxableincome) is—AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—39,000AtleastIf line 43(taxableincome) is—And you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax is—42,000AtleastAnd you are—ButlessthanSingleMarriedfilingjointly *MarriedfilingseparatelyHead ofa householdYour tax 5395,5465,5546,635

1,750 1,775 176 176 176 176 1,775 1,800 179 179 179 179 1,800 1,825 181 181 181 181 1,825 1,850 184 184 184 184 1,850 1,875 186 186 186 186 1,875 1,900 189 189 189 189 1,900 1,925 191 191 191 191 1,925 1,950 194 194 194 194 1,950 1,975 196 196 196 196 1,975 2,000 199 199 199 199 If line 43 (taxable income) is— And you are— At least But less .