Instructions for Form 1040-C - Notices


2014 Tax Rate Schedules (Groups I and II)

Do not use these Tax Rate Schedules to figure your 2013 taxes. Use only to figure your 2014 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 $9,075 - - - - - -10.0% $0 $0 $12,950 - - - - - -10.0% $0
9,075 36,900 $907.50 + 15.0% 9,075 12,950 49,400 $1,295 + 15.0% 12,950
36,900 89,350 5,081.25 + 25.0% 36,900 49,400 127,550 6,762.50 + 25.0% 49,400
89,350 186,350 18,193.75 + 28.0% 89,350 127,550 206,600 26,300 + 28.0% 127,550
186,350 405,100 45,353.75 + 33.0% 186,350 206,600 405,100 48,434 + 33.0% 206,600
405,100 406,750 117,541.25 + 35.0% 405,100 405,100 432,200 113,939 + 35.0% 405,100
406,750 - - - - - - 118,118.75 + 39.6% 406,750 432,200 - - - - - - 123,424 + 39.6% 432,200
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 $18,150 - - - - - -10.0% $0 $0 $9,075 - - - - - -10.0% $0
18,150 73,800 $1,815 + 15.0% 18,150 9,075 36,900 $907.50 + 15.0% 9,075
73,800 148,850 10,162.50 + 25.0% 73,800 36,900 74,425 5,081.25 + 25.0% 36,900
148,850 226,850 28,925 + 28.0% 148,850 74,425 113,425 14,462.50 + 28.0% 74,425
226,850 405,100 50,765 + 33.0% 226,850 113,425 202,550 25,382.50 + 33.0% 113,425
405,100 457,600 109,587.50 + 35.0% 405,100 202,550 228,800 54,793.75 + 35.0% 202,550
457,600 - - - - - - 127,962.50 + 39.6% 457,600 228,800 - - - - - - 63,981.25 + 39.6% 228,800

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