2013 Federal Tax Brackets

Marginal Tax Rate

Single

Married Filing Jointly or Qualifying Widow(er)

Married Filing Separately

39.6%

$400,001 and more

$450,001 and more

$225,001 and more

35%

$398,351 – $400,000

$398,351 – $450,000

$199,176 – $225,000

33%

$183,251 – $398,350

$223,051 – $398,350

$111,526 – $199,175

28%

$87,851 – $183,250

$146,401 – $223,050

$73,201 – $111,525

25%

$36,251 – $87,850

$72,501 – $146,400

$36,251 – $73,200

15%

$8,926 – $36,250

$17,851 – $72,500

$8,926 – $36,250

10%

$0 – $8,925

$0 – $17,850

$0 – $8,925