2014 federal individual income tax rate schedules

Single Individuals

Standard deduction $6,200

If taxable income is:

The tax is:

Not over $9,075

10% of the taxable income

Over $9,075 but not over $36,900

15% of the excess over $9,075 plus $907.50

Over $36,900 but not over $89,350

25% of the excess over $36,900 plus $5,081.25

Over $89,350 but not over $186,350

28% of the excess over $89,350 plus $18,193.75

Over $186,350 but not over $405,100

33% of the excess over $186,250 plus $45,353.75

Over $405,100 but not over $406,750

35% of the excess over $405,100 plus $117,541.25

Over $406,750

39.6% of the excess over $400,000 plus $118,188.75

Married Individuals Filing Separate Returns

Standard deduction $6,200

If taxable income is:

The tax is:

Not over $9,075

10% of the taxable income

Over $9,075 but not over $36,900

15% of the excess over $9,075 plus $907.50

Over $36,900 but not over $74,425

25% of the excess over $36,900 plus $5,081.25

Over $74,425 but not over $113,425

28% of the excess over $74,425 plus $14,462.50

Over $113,425 but not over $202,550

33% of the excess over $113,425 plus $25,382.50

Over $202,550 but not over $228,800

35% of the excess over $202,550 plus $54,793.75

Over $228,800

39.6% of the excess over $228,800 plus $63,981

Married Individuals filing Joint Returns and Surviving Spouses

Standard deduction $12,400

If taxable income is:

The tax is:

Not over $18,150

10% of the taxable income

Over $18,150 but not over $73,800

15% of the excess over $18,150 plus $1,815

Over $73,800 but not over $148,850

25% of the excess over $73,800 plus $10,162.50

Over $148,850 but not over $226,850

28% of the excess over $148,850 plus $28,925

Over $226,850 but not over $405,100

33% of the excess over $226,850 plus $50,765

Over $405,100 but not over $457,600

35% of the excess over $405,100 plus $109,587.50

Over $457,600

39.6% of the excess over $457,600 plus $127,962.50

Heads of Households

Standard deduction $9,100

If taxable income is:

The tax is:

Not over $12,950

10% of the taxable income

Over $12,950 but not over $49,400

15% of the excess over $12,950 plus $1,295

Over $49,400 but not over $127,550

25% of the excess over $49,400 plus $6,762.50

Over $127,550 but not over $206,600

28% of the excess over $127.550 plus $26,300

Over $206,600 but not over $405,100

33% of the excess over $206,600 plus $48,434

Over $405,100 but not over $432,200

35% of the excess over $405,100 plus $113,939

Over $432,200

39.6% of the excess over $432,200 plus $123,424

Personal exemption:$3,950. Standard deduction add-ons: $1,550 if 65 or over plus $1,200

if blind. Also see deductions and exemption phaseouts for high income individuals.