Janel C. Borne, CPA

J. Borne, CPA, LLC
(941) 795-8776 (Office) • (941) 592-5498 (Cell)

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2013 Tax Rates

Caution: Do not use these Tax Rate Schedules to figure your 2012 taxes. Use only to figure your 2013 estimated taxes.

Single | Head of Household | Married Filing Jointly | Married Filing Separately | Standard Mileage Rate

Single
If taxable income is: The tax is:
$0 to $8,925 10% of taxable income
$8,925 to $36,250 $892.50 + 15% of the excess over $8,925
$36,251 to $87,850 $4,991.25 + 25% of the excess over $36,250
$87,851 to $183,250 $17,891.25 + 28% of the excess over $87,850
$183,251 to $398,350 $44,603.25 + 33% of the excess over $183,250
Over $400,000 $116,163.75 + 39.6% of the excess over $400,000

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Head of Household
If taxable income is: The tax is:
$0 to $12,750 10% of taxable income
$12,751 to $48,600 $1,275 + 15% of the excess over $12,750
$48,601 to $125,450 $6,652.50 + 25% of the excess over $48,600
$125,451 to $203,150 $25,865 + 28% of the excess over $125,450
$203,051 to $398.350 $47,621 + 33% of the excess over $203,150
$398,351 to $425,000 $112,037 + 35% of the excess over $398,350
Over $425,000 $121,364.50 + 39.6% of the excess over $425,000

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Married Filing Jointly
If taxable income is: The tax is:
$0 to $17,850 10% of taxable income
$17,851 to $72,500 $1,785 + 15% of the excess over $17,850
$72,501 to $146,400 $9,982.50 + 25% of the excess over $72,500
$146,401 to $223,050 $28,457.50 + 28% of the excess over $146,400
$223,051 to $398,350 $49,919.50 + 33% of the excess over $223,050
$398,351 to $450,000 $107,768.50 + 35% of the excess over $398,350
Over $450,000 $125,846 + 39.6% of the excess over $450,000

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Married Filing Separately
If taxable income is: The tax is:
$0 to $8,925 10% of taxable income
$8,926 to $36,250 $892.50 + 15% of the excess over $8,925
$36,251 to $73,200 $4,991.25 + 25% of the excess over $36,250
$73,201 to $111,525 $14,228.75 + 28% of the excess over $73,200
$111,526 to $199,175 $24,959.25 + 33% of the excess over $111,525
$199,176 to $225,000 $53,884.25 + 35% of the excess over $199,175
Over $225,000 $62,923 + 39.6% of the excess over $225,000

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Standard Mileage Rate
Use: Rate:
Business 56.5 cents
Medical Care or Move 24 cents
Charitible 14 cents

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Quick Contact

Phone: (941) 795-8776

Cell: (941) 592-5498

Mail: PO Box 14512
Bradenton, FL 34280