Instructions for Form 1040-C - Notices

Table of Contents

2013 Tax Rate Schedules (Groups I and II)

 Do not use these Tax Rate Schedules to figure your 2012 taxes. Use only to figure your 2013 taxes.
Schedule X—Single Taxpayers (Groups I and II) Schedule Z—Head of Household (Group I only)
   
If the amount on Schedule D, line 5 or 13, is: The tax is:   If the amount on Schedule D, line 5, is: The tax is:  
 
Over—		 But not  
over—		   of the 
amount 
over—		  
Over—		 But not  
over—		   of the 
amount 
over—
$0 $8,925 - - - - - -10.0% $0 $0 $12,750 - - - - - -10.0% $0
8,925 36,250 $892.50 + 15.0% 8,925 12,750 48,600 $1,275.00 + 15.0% 12,750
36,250 87,850 4,991.25 + 25.0% 36,250 48,600 125,450 6,652.50 + 25.0% 48,600
87,850 183,250 17,891.25 + 28.0% 87,850 125,450 203,150 25,865.00 + 28.0% 125,450
183,250 398,350 44,603.25 + 33.0% 183,250 203,150 398,350 47,621.00 + 33.0% 203,150
398,350 400,000 115,586.25 + 35.0% 398,350 398,350 425,000 112,037.00 + 35.0% 398,350
400,000 - - - - - - 116,163.75 + 39.6% 400,000 425,000 - - - - - - 121,364.50 + 39.6% 425,000
Schedule Y—Married Filing Joint Return  
(Group I only) and Qualifying Widow  
or Widower (Groups I and II) 		Schedule Y—Married Filing Separate Return 
(Groups I and II)
   
If the amount on Schedule D, line 5 or 13, is: The tax is:   If the amount on Schedule D, line 5 or 13, is: The tax is:  
 
Over—		 But not  
over—		   of the 
amount 
over—		  
Over—		 But not  
over—		   of the 
amount 
over—
$0 $17,850 - - - - - -10.0% $0 $0 $8,925 - - - - - -10.0% $0
17,850 72,500 $1,785.00 + 15.0% 17,850 8,925 36,250 $892.50 + 15.0% 8,925
72,500 146,400 9,982.50 + 25.0% 72,500 36,250 73,200 4,991.25 + 25.0% 36,250
146,400 223,050 28,457.50 + 28.0% 146,400 73,200 111,525 14,228.75 + 28.0% 73,200
223,050 398,350 49,919.50 + 33.0% 223,050 111,525 199,175 24,959.75 + 33.0% 111,525
398,350 450,000 107,768.50 + 35.0% 398,350 199,175 225,000 53,884.25 + 35.0% 199,175
450,000 - - - - - - 125,846.00 + 39.6% 450,000 225,000 - - - - - - 62,923.00 + 39.6% 225,000
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