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Helpful Tax Information
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Tax Rate Tables for 2012

Single

If Taxable Income Is
The Tax Is
Not over $8,700
10% of the taxable income
Over $8,700 but not over $35,350
$870 plus 15% of the excess over $8,700
Over $35,350 but not over $85,650
$4,867.50 plus 25% of the excess over $35,350
Over $85,650 but not over $178,650
$17,442.50 plus 28% of the excess over $85,650
Over $178,650 but not over $388,350
$43,482.50 plus 33% of the excess over $178,650
Over $388,350
$112,683.50 plus 35% of the excess over $388,350


Married Filing Joint/Surviving Spouse

If Taxable Income Is
The Tax Is
Not Over $17,400
10% of the taxable income
Over $17,400 but not over $70,700
$1,740 plus 15% of excess over $17,400
Over $70,700 but not over $142,700
$9,735 plus 25% of the excess over $70,700
Over $142,700 but not over $217,450
$27,735 plus 28% of the excess over $142,700
Over $217,450 but not over $388,350
$48,665 plus 33% of the excess over $217,450
Over $388,350
$105,062 plus 35% of the excess over $388,350


Head of Household

If Taxable Income Is
The Tax Is
Not Over $12,400
10% of the taxable income
Over $12,400 but not over $47,350
$1,240 plus 15% of excess over $12,400
Over $47,350 but not over $122,300
$6,482.50 plus 25% of the excess over $47,350
Over $122,300 but not over $198,050
$25,220 plus 28% of the excess over $122,300
Over $198,050 but not over $388,350
$46,430 plus 33% of the excess over $198,050
Over $388,350
$109,229 plus 35% of the excess over $388,350


Married Filing Separate Returns

If Taxable Income Is
The Tax Is
Not Over $8,700
10% of the taxable income
Over $8,700 but not over $35,350
$870 plus 15% of the excess over $8,700
Over $35,350 but not over $71,350
$4,867.50 plus 25% of the excess over $35,350
Over $71,350 but not over $108,725
$13,867.50 plus 28% of the excess over $71,350
Over $108,725 but not over $194,175
$24,332.50 plus 33% of the excess over $108,725
Over $194,175
$52,531 plus 35% of the excess over $194,175


Estates and Trusts

If Taxable Income Is
The Tax Is
Not Over $2,400
15% of the taxable income
Over $2,400 but not over $5,600
$360 plus 25% of the excess over $2,400
Over $5,600 but not over $8,500
$1,160 plus 28% of the excess of $5,600
Over $8,500 but not over $11,650
$1,972 plus 33% of the excess of $8,500
Over $11,650
$3,011.50 plus 35% of the excess over $11,650


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.
CRN201302-157854
 

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