2014 Tax Brackets

Schedule X - If your filing status is Single

  • If your taxable income is:
  • 0 to $9,075
  • $9,076 to $36,450
  • $36,901 to $89,350
  • $89,351 to $186,350
  • $186,351 to $405,100
  • $405,101 to $406,750
  • Over $406,750
  • The tax is:
  • 10%
  • $907.50 + 15%
  • $5,081.25 + 25%
  • $18,193.75 + 28%
  • $45,353.75 + 33%
  • $117,541.25 + 35%
  • $118,118.75 + 39.6%

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

  • If your taxable income is:
  • 0 to $18,150
  • $18,151 to $73,800
  • $73,801 to $148,850
  • $148,851 to $226,850
  • $226,851 to $405,100
  • $405,101 to $457,600
  • Over $457,600
  • The tax is:
  • 10%
  • $1,815.00 + 15%
  • $10,162.50 + 25%
  • $28,925.00 + 28%
  • $50,765.00 + 33%
  • $109,587.50 + 35%
  • $127,962.50 + 39.6%

Schedule Y-2—If your filing status is Married filing separately

  • If your taxable income is:
  • 0 to $9,075
  • $9,076 to $36,900
  • $36,901 to $74,425
  • $74,426 to $113,425
  • $113,426 to $202,550
  • $202,551 to $228,800
  • Over $228,800
  • The tax is:
  • 10%
  • $907.50 + 15%
  • $5,081.25 + 25%
  • $14,462.50 + 28%
  • $25,382.55 + 33%
  • $54,793.75 + 35%
  • $63,981.25 + 39.6%

Schedule Z—If your filing status is Head of household

  • If your taxable income is:
  • 0 to $12,950
  • $12,951 to $49,400
  • $49,401 to $127,550
  • $127,551 to $206,600
  • $206,601 to $405,100
  • $405,101 to $432,200
  • Over $432,200
  • The tax is:
  • 10%
  • $1,295.00 + 15%
  • $6,762.50 + 25%
  • $26,300.00 + 28%
  • $48,434.00 + 33%
  • $113,939.00 + 35%
  • $123,424.00 + 39.6%