2014 Tax Rate Schedules

Summary: The Tax Rate Schedules are shown so you can see the tax rate that applies to all levels of taxable income. Do not use them to figure you tax. Instead, see the instructions for line 44.

Schedule X—Use if your filing status is Single.

If your taxable income is: Over--But not over--The tax is:
$0$9,07510% of the amount over $0
9,07536,900$907.50 plus 15% of the amount over 9,075
36,90089,3505,081.25 plus 25% of the amount over 36,900
89,350186,35018,193.75 plus 28% of the amount over 89,350
186,350405,10045,353.75 plus 33% of the amount over 186,350
405,100406,750117,541.25 plus 35% of the amount over 405,100
406,750no limit118,118.75 plus 39.6% of the amount over 406,750

Schedule Y-1—Use if your filing status is Married filing jointly or Qualifying widow(er).

If your taxable income is: Over--But not over--The tax is:
$018,15010% of the amount over $0
18,15073,800$1,815.00 plus 15% of the amount over 18,150
73,800148,85010,162.50 plus 25% of the amount over 73,800
148,850226,85028,925.00 plus 28% of the amount over 148,850
226,850405,10050,765.00 plus 33% of the amount over 226,850
405,100457,600109,587.50 plus 35% of the amount over 405,100
457,600no limit127,962.50 plus 39.6% of the amount over 457,600

Schedule Y-2—Use if your filing status is Married filing separately.

If your taxable income is: Over--But not over--The tax is:
$09,07510% of the amount over $0
9,07536,900$907.50 plus 15% of the amount over 9,075
36,90074,4255,081.25 plus 25% of the amount over 36,900
74,425113,42514,462.50 plus 28% of the amount over 74,425
113,425202,55025,382.50 plus 33% of the amount over 113,425
202,550228,80054,793.75 plus 35% of the amount over 202,550
228,800no limit63,981.25 plus 39.6% of the amount over 228,800

Schedule Z—Use if your filing status is Head of household.

If your taxable income is: Over--But not over--The tax is:
$012,95010% of the amount over $0
12,95049,400$1,295.00 plus 15% of the amount over 12,950
49,400127,5506,762.50 plus 25% of the amount over 49,400
127,550206,60026,300.00 plus 28% of the amount over 127,550
206,600405,10048,434.00 plus 33% of the amount over 206,600
405,100432,200113,939.00 plus 35% of the amount over 405,100
432,200no limit123,424.00 plus 39.6% of the amount over 432,200

Close Window