Print this page
Go back
 

Helpful Tax Information



 

text size - / + | print

 


Tax Rate Tables for 2013

Single

If Taxable Income Is
The Tax Is
Not over $8,925
10% of the taxable income
Over $8,925 but not over $36,250
$892.50 plus 15% of the excess over $8,925
Over $36,250 but not over $87,850
$4,991.25 plus 25% of the excess over $36,250
Over $87,850 but not over $183,250
$17,891.25 plus 28% of the excess over $87,850
Over $183,250 but not over $398,350
$44,603.25 plus 33% of the excess over $183,250
Over $398,350 but not over $400,000
$115,586.25 plus 35% of the excess over $398,350
Over $400,000
$116,163.75 plus 39.6% of the excess over $400,000


Married Filing Joint/Surviving Spouse

If Taxable Income Is
The Tax Is
Not Over $17,850
10% of the taxable income
Over $17,850 but not over $72,500
$1,785 plus 15% of excess over $17,850
Over $72,500 but not over $146,400
$9,982.50 plus 25% of the excess over $72,500
Over $146,400 but not over $223,050
$28,457.50 plus 28% of the excess over $146,400
Over $223,050 but not over $398,350
$49,919.50 plus 33% of the excess over $223,050
Over $398,350 but not over $450,000
$107,768.50 plus 35% of the excess over $398,350
Over $450,000
$125,846 plus 39.6% of the excess over $450,000


Head of Household

If Taxable Income Is
The Tax Is
Not Over $12,750
10% of the taxable income
Over $12,750 but not over $48,600
$1,275 plus 15% of excess over $12,750
Over $48,600 but not over $125,450
$6,652.50 plus 25% of the excess over $48,600
Over $125,450 but not over $203,150
$25,865 plus 28% of the excess over $125,450
Over $203,150 but not over $398,350
$47,621 plus 33% of the excess over $203,150
Over $398,350 but not over $425,000
$112,037 plus 35% of the excess over $398,350
Over $425,000
$121,364.50 plus 39.6% of the excess over $425,000


Married Filing Separate Returns

If Taxable Income Is
The Tax Is
Not over $8,925
10% of the taxable income
Over $8,925 but not over $36,250
$892.50 plus 15% of the excess over $8,925
Over $36,250 but not over $73,200
$4,991.25 plus 25% of the excess over $36,250
Over $73,200 but not over $111,525
$14,228.75 plus 28% of the excess over $73,200
Over $111,525 but not over $199,175
$24,959.75 plus 33% of the excess over $111,525
Over $199,175 but not over $225,000
$53,884.25 plus 35% of the excess over $199,175
Over $225,000
$62,923 plus 39.6% of the excess over $225,000


Estates and Trusts

If Taxable Income Is
The Tax Is
Not over $2,450
15% of the taxable income
Over $2,450 but not over $5,700
$367.50 plus 25% of the excess over $2,450
Over $5,700 but not over $8,750
$1,180 plus 28% of the excess over $5,700
Over $8,750 but not over $11,950
$2,034 plus 33% of the excess over $8,750
Over $11,950
$3,090 plus 39.6% of the excess over $11,950


The information provided is not written or intended as tax or legal advice and may not be relied on for purposes of avoiding any Federal tax penalties. MassMutual, its employees and representatives are not authorized to give tax or legal advice. Individuals are encouraged to seek advice from their own tax or legal counsel. Individuals involved in the estate planning process should work with an estate planning team, including their own personal legal or tax counsel.

CRN201412-174878
 


Find Us Here: LinkedIn Twitter Facebook YouTube GooglePlus
© 2014 Massachusetts Mutual Life Insurance Company, Springfield, MA 01111-0001. All rights reserved.