2012 federal individual income tax rate schedules

Single Individuals

Standard deduction $5,950

If taxable income is:

The tax is:

Not over $8,700

10% of the taxable income

Over $8,700 but not over $35,350

15% of the excess over $8,700 plus $870

Over $35,350 but not over $85,650

25% of the excess over $35,350 plus $4,867.50

Over $85,650 but not over $178,650

28% of the excess over $85,650 plus $17,442.50

Over $178,650 but not over $388,350

33% of the excess over $178,650 plus $43,482.50

Over $388,350

35% of the excess over $388,350 plus $112,683.50

Married Individuals Filing Separate Returns

Standard deduction $5,950

If taxable income is:

The tax is:

Not over $8,700

10% of the taxable income

Over $8,700 but not over $35,350

15% of the excess over $8,700 plus $870

Over $35,350 but not over $71,350

25% of the excess over $35,350 plus $4,867.50

Over $71,350 but not over $108,725

28% of the excess over $71,350 plus $13,867.50

Over $108,725 but not over $194,175

33% of the excess over $108,725 plus $24,332.50

Over $194,175

35% of the excess over $194,175 plus $52,531

Married Individuals filing Joint Returns and Surviving Spouses

Standard deduction $11,900

If taxable income is:

The tax is:

Not over $17,400

10% of the taxable income

Over $17,400 but not over $70,700

15% of the excess over $17,400 plus $1,740

Over $70,700 but not over $142,700

25% of the excess over $70,700 plus $9,735

Over $142,700 but not over $217,450

28% of the excess over $142,700 plus $27,735

Over $217,450 but not over $388,350

33% of the excess over $217,450 plus $48,665

Over $388,350

35% of the excess over $388,350 plus $105,062

Heads of Households

Standard deduction $8,700

If taxable income is:

The tax is:

Not over $12,400

10% of the taxable income

Over $12,400 but not over $47,350

15% of the excess over $12,400 plus $1,240

Over $47,350 but not over $122,300

25% of the excess over $47,350 plus $6,482.50

Over $122,300 but not over $198,050

28% of the excess over $122,300 plus $25,220

Over $198,050 but not over $388,350

33% of the excess over $198,050 plus $46,430

Over $388,350

35% of the excess over $388,350 plus $109,229