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1040

NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS

TAX TABLES

2014

This booklet contains Tax Tables from the


Instructions for Form 1040 only.

Department of the Treasury Internal Revenue Service IRS.gov

Cat. No. 24327A

2014
Tax Table

See the instructions for line 44 to see if you must


use the Tax Table below to figure your tax.

CAUTION

Example. Mr. and Mrs. Brown are filing a joint return. Their
taxable income on Form 1040, line 43, is $25,300. First, they
find the $25,300-25,350 taxable income line. Next, they find
the column for married filing jointly and read down the
column. The amount shown where the taxable income line
and filing status column meet is $2,891. This is the tax
amount they should enter on Form 1040, line 44.
If line 43
(taxable
income) is
At
least

If line 43
(taxable
income) is

And you are

But
less
than

Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

Sample Table
At
But
Least Less
Than

Single

25,200
25,250
25,300
25,350

3,330
3,338
3,345
3,353

Your tax is

Your tax is
2,876 3,330
2,884 3,338
2,891 3,345
2,899 3,353

If line 43
(taxable
income) is

And you are


Single

25,250
25,300
25,350
25,400

Married Married Head


of a
filing
filing
housejointly* sepahold
rately

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

0
5
15
25
50

5
15
25
50
75

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

0
1
2
4
6

75
100
125
150
175

100
125
150
175
200

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

9
11
14
16
19

200
225
250
275
300

225
250
275
300
325

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

21
24
26
29
31

325
350
375
400
425

350
375
400
425
450

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

34
36
39
41
44

450
475
500
525
550

475
500
525
550
575

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

46
49
51
54
56

575
600
625
650
675

600
625
650
675
700

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

59
61
64
66
69

700
725
750
775
800

725
750
775
800
825

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

71
74
76
79
81

825
850
875
900
925

850
875
900
925
950

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

84
86
89
91
94

950
975

975
1,000

96
99

96
99

96
99

96
99

3,136
3,144
3,151
3,159

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

1,000

2,000

1,000
1,025
1,050
1,075
1,100

1,025
1,050
1,075
1,100
1,125

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

101
104
106
109
111

2,000
2,025
2,050
2,075
2,100

2,025
2,050
2,075
2,100
2,125

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

201
204
206
209
211

1,125
1,150
1,175
1,200
1,225

1,150
1,175
1,200
1,225
1,250

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

114
116
119
121
124

2,125
2,150
2,175
2,200
2,225

2,150
2,175
2,200
2,225
2,250

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

214
216
219
221
224

1,250
1,275
1,300
1,325
1,350

1,275
1,300
1,325
1,350
1,375

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

126
129
131
134
136

2,250
2,275
2,300
2,325
2,350

2,275
2,300
2,325
2,350
2,375

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

226
229
231
234
236

1,375
1,400
1,425
1,450
1,475

1,400
1,425
1,450
1,475
1,500

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

139
141
144
146
149

2,375
2,400
2,425
2,450
2,475

2,400
2,425
2,450
2,475
2,500

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

239
241
244
246
249

1,500
1,525
1,550
1,575
1,600

1,525
1,550
1,575
1,600
1,625

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

151
154
156
159
161

2,500
2,525
2,550
2,575
2,600

2,525
2,550
2,575
2,600
2,625

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

251
254
256
259
261

1,625
1,650
1,675
1,700
1,725

1,650
1,675
1,700
1,725
1,750

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

164
166
169
171
174

2,625
2,650
2,675
2,700
2,725

2,650
2,675
2,700
2,725
2,750

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

264
266
269
271
274

1,750
1,775
1,800
1,825
1,850

1,775
1,800
1,825
1,850
1,875

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

176
179
181
184
186

2,750
2,775
2,800
2,825
2,850

2,775
2,800
2,825
2,850
2,875

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

276
279
281
284
286

1,875
1,900
1,925
1,950
1,975

1,900
1,925
1,950
1,975
2,000

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

189
191
194
196
199

2,875
2,900
2,925
2,950
2,975

2,900
2,925
2,950
2,975
3,000

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

289
291
294
296
299

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 76 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

3,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

6,000

9,000

3,000
3,050
3,100
3,150
3,200

3,050
3,100
3,150
3,200
3,250

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

303
308
313
318
323

6,000
6,050
6,100
6,150
6,200

6,050
6,100
6,150
6,200
6,250

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

603
608
613
618
623

9,000
9,050
9,100
9,150
9,200

9,050
9,100
9,150
9,200
9,250

903
908
915
923
930

903
908
913
918
923

903
908
915
923
930

903
908
913
918
923

3,250
3,300
3,350
3,400
3,450

3,300
3,350
3,400
3,450
3,500

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

328
333
338
343
348

6,250
6,300
6,350
6,400
6,450

6,300
6,350
6,400
6,450
6,500

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

628
633
638
643
648

9,250
9,300
9,350
9,400
9,450

9,300
9,350
9,400
9,450
9,500

938
945
953
960
968

928
933
938
943
948

938
945
953
960
968

928
933
938
943
948

3,500
3,550
3,600
3,650
3,700

3,550
3,600
3,650
3,700
3,750

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

353
358
363
368
373

6,500
6,550
6,600
6,650
6,700

6,550
6,600
6,650
6,700
6,750

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

653
658
663
668
673

9,500
9,550
9,600
9,650
9,700

9,550
9,600
9,650
9,700
9,750

975
983
990
998
1,005

953
958
963
968
973

975
983
990
998
1,005

953
958
963
968
973

3,750
3,800
3,850
3,900
3,950

3,800
3,850
3,900
3,950
4,000

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

378
383
388
393
398

6,750
6,800
6,850
6,900
6,950

6,800
6,850
6,900
6,950
7,000

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

678
683
688
693
698

9,750
9,800
9,850
9,900
9,950

9,800
9,850
9,900
9,950
10,000

1,013
1,020
1,028
1,035
1,043

978
983
988
993
998

1,013
1,020
1,028
1,035
1,043

978
983
988
993
998

4,000

7,000

10,000

4,000
4,050
4,100
4,150
4,200

4,050
4,100
4,150
4,200
4,250

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

403
408
413
418
423

7,000
7,050
7,100
7,150
7,200

7,050
7,100
7,150
7,200
7,250

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

703
708
713
718
723

10,000
10,050
10,100
10,150
10,200

10,050
10,100
10,150
10,200
10,250

1,050
1,058
1,065
1,073
1,080

1,003
1,008
1,013
1,018
1,023

1,050
1,058
1,065
1,073
1,080

1,003
1,008
1,013
1,018
1,023

4,250
4,300
4,350
4,400
4,450

4,300
4,350
4,400
4,450
4,500

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

428
433
438
443
448

7,250
7,300
7,350
7,400
7,450

7,300
7,350
7,400
7,450
7,500

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

728
733
738
743
748

10,250
10,300
10,350
10,400
10,450

10,300
10,350
10,400
10,450
10,500

1,088
1,095
1,103
1,110
1,118

1,028
1,033
1,038
1,043
1,048

1,088
1,095
1,103
1,110
1,118

1,028
1,033
1,038
1,043
1,048

4,500
4,550
4,600
4,650
4,700

4,550
4,600
4,650
4,700
4,750

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

453
458
463
468
473

7,500
7,550
7,600
7,650
7,700

7,550
7,600
7,650
7,700
7,750

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

753
758
763
768
773

10,500
10,550
10,600
10,650
10,700

10,550
10,600
10,650
10,700
10,750

1,125
1,133
1,140
1,148
1,155

1,053
1,058
1,063
1,068
1,073

1,125
1,133
1,140
1,148
1,155

1,053
1,058
1,063
1,068
1,073

4,750
4,800
4,850
4,900
4,950

4,800
4,850
4,900
4,950
5,000

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

478
483
488
493
498

7,750
7,800
7,850
7,900
7,950

7,800
7,850
7,900
7,950
8,000

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

778
783
788
793
798

10,750
10,800
10,850
10,900
10,950

10,800
10,850
10,900
10,950
11,000

1,163
1,170
1,178
1,185
1,193

1,078
1,083
1,088
1,093
1,098

1,163
1,170
1,178
1,185
1,193

1,078
1,083
1,088
1,093
1,098

5,000

8,000

11,000

5,000
5,050
5,100
5,150
5,200

5,050
5,100
5,150
5,200
5,250

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

503
508
513
518
523

8,000
8,050
8,100
8,150
8,200

8,050
8,100
8,150
8,200
8,250

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

803
808
813
818
823

11,000
11,050
11,100
11,150
11,200

11,050
11,100
11,150
11,200
11,250

1,200
1,208
1,215
1,223
1,230

1,103
1,108
1,113
1,118
1,123

1,200
1,208
1,215
1,223
1,230

1,103
1,108
1,113
1,118
1,123

5,250
5,300
5,350
5,400
5,450

5,300
5,350
5,400
5,450
5,500

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

528
533
538
543
548

8,250
8,300
8,350
8,400
8,450

8,300
8,350
8,400
8,450
8,500

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

828
833
838
843
848

11,250
11,300
11,350
11,400
11,450

11,300
11,350
11,400
11,450
11,500

1,238
1,245
1,253
1,260
1,268

1,128
1,133
1,138
1,143
1,148

1,238
1,245
1,253
1,260
1,268

1,128
1,133
1,138
1,143
1,148

5,500
5,550
5,600
5,650
5,700

5,550
5,600
5,650
5,700
5,750

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

553
558
563
568
573

8,500
8,550
8,600
8,650
8,700

8,550
8,600
8,650
8,700
8,750

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

853
858
863
868
873

11,500
11,550
11,600
11,650
11,700

11,550
11,600
11,650
11,700
11,750

1,275
1,283
1,290
1,298
1,305

1,153
1,158
1,163
1,168
1,173

1,275
1,283
1,290
1,298
1,305

1,153
1,158
1,163
1,168
1,173

5,750
5,800
5,850
5,900
5,950

5,800
5,850
5,900
5,950
6,000

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

578
583
588
593
598

8,750
8,800
8,850
8,900
8,950

8,800
8,850
8,900
8,950
9,000

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

878
883
888
893
898

11,750
11,800
11,850
11,900
11,950

11,800
11,850
11,900
11,950
12,000

1,313
1,320
1,328
1,335
1,343

1,178
1,183
1,188
1,193
1,198

1,313
1,320
1,328
1,335
1,343

1,178
1,183
1,188
1,193
1,198

(Continued)
* This column must also be used by a qualifying widow(er).

- 77 -

Need more information or forms? Visit IRS.gov.

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

12,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

15,000

18,000

12,000
12,050
12,100
12,150
12,200

12,050
12,100
12,150
12,200
12,250

1,350
1,358
1,365
1,373
1,380

1,203
1,208
1,213
1,218
1,223

1,350
1,358
1,365
1,373
1,380

1,203
1,208
1,213
1,218
1,223

15,000
15,050
15,100
15,150
15,200

15,050
15,100
15,150
15,200
15,250

1,800
1,808
1,815
1,823
1,830

1,503
1,508
1,513
1,518
1,523

1,800
1,808
1,815
1,823
1,830

1,606
1,614
1,621
1,629
1,636

18,000
18,050
18,100
18,150
18,200

18,050
18,100
18,150
18,200
18,250

2,250
2,258
2,265
2,273
2,280

1,803
1,808
1,813
1,819
1,826

2,250
2,258
2,265
2,273
2,280

2,056
2,064
2,071
2,079
2,086

12,250
12,300
12,350
12,400
12,450

12,300
12,350
12,400
12,450
12,500

1,388
1,395
1,403
1,410
1,418

1,228
1,233
1,238
1,243
1,248

1,388
1,395
1,403
1,410
1,418

1,228
1,233
1,238
1,243
1,248

15,250
15,300
15,350
15,400
15,450

15,300
15,350
15,400
15,450
15,500

1,838
1,845
1,853
1,860
1,868

1,528
1,533
1,538
1,543
1,548

1,838
1,845
1,853
1,860
1,868

1,644
1,651
1,659
1,666
1,674

18,250
18,300
18,350
18,400
18,450

18,300
18,350
18,400
18,450
18,500

2,288
2,295
2,303
2,310
2,318

1,834
1,841
1,849
1,856
1,864

2,288
2,295
2,303
2,310
2,318

2,094
2,101
2,109
2,116
2,124

12,500
12,550
12,600
12,650
12,700

12,550
12,600
12,650
12,700
12,750

1,425
1,433
1,440
1,448
1,455

1,253
1,258
1,263
1,268
1,273

1,425
1,433
1,440
1,448
1,455

1,253
1,258
1,263
1,268
1,273

15,500
15,550
15,600
15,650
15,700

15,550
15,600
15,650
15,700
15,750

1,875
1,883
1,890
1,898
1,905

1,553
1,558
1,563
1,568
1,573

1,875
1,883
1,890
1,898
1,905

1,681
1,689
1,696
1,704
1,711

18,500
18,550
18,600
18,650
18,700

18,550
18,600
18,650
18,700
18,750

2,325
2,333
2,340
2,348
2,355

1,871
1,879
1,886
1,894
1,901

2,325
2,333
2,340
2,348
2,355

2,131
2,139
2,146
2,154
2,161

12,750
12,800
12,850
12,900
12,950

12,800
12,850
12,900
12,950
13,000

1,463
1,470
1,478
1,485
1,493

1,278
1,283
1,288
1,293
1,298

1,463
1,470
1,478
1,485
1,493

1,278
1,283
1,288
1,293
1,299

15,750
15,800
15,850
15,900
15,950

15,800
15,850
15,900
15,950
16,000

1,913
1,920
1,928
1,935
1,943

1,578
1,583
1,588
1,593
1,598

1,913
1,920
1,928
1,935
1,943

1,719
1,726
1,734
1,741
1,749

18,750
18,800
18,850
18,900
18,950

18,800
18,850
18,900
18,950
19,000

2,363
2,370
2,378
2,385
2,393

1,909
1,916
1,924
1,931
1,939

2,363
2,370
2,378
2,385
2,393

2,169
2,176
2,184
2,191
2,199

13,000

16,000

19,000

13,000
13,050
13,100
13,150
13,200

13,050
13,100
13,150
13,200
13,250

1,500
1,508
1,515
1,523
1,530

1,303
1,308
1,313
1,318
1,323

1,500
1,508
1,515
1,523
1,530

1,306
1,314
1,321
1,329
1,336

16,000
16,050
16,100
16,150
16,200

16,050
16,100
16,150
16,200
16,250

1,950
1,958
1,965
1,973
1,980

1,603
1,608
1,613
1,618
1,623

1,950
1,958
1,965
1,973
1,980

1,756
1,764
1,771
1,779
1,786

19,000
19,050
19,100
19,150
19,200

19,050
19,100
19,150
19,200
19,250

2,400
2,408
2,415
2,423
2,430

1,946
1,954
1,961
1,969
1,976

2,400
2,408
2,415
2,423
2,430

2,206
2,214
2,221
2,229
2,236

13,250
13,300
13,350
13,400
13,450

13,300
13,350
13,400
13,450
13,500

1,538
1,545
1,553
1,560
1,568

1,328
1,333
1,338
1,343
1,348

1,538
1,545
1,553
1,560
1,568

1,344
1,351
1,359
1,366
1,374

16,250
16,300
16,350
16,400
16,450

16,300
16,350
16,400
16,450
16,500

1,988
1,995
2,003
2,010
2,018

1,628
1,633
1,638
1,643
1,648

1,988
1,995
2,003
2,010
2,018

1,794
1,801
1,809
1,816
1,824

19,250
19,300
19,350
19,400
19,450

19,300
19,350
19,400
19,450
19,500

2,438
2,445
2,453
2,460
2,468

1,984
1,991
1,999
2,006
2,014

2,438
2,445
2,453
2,460
2,468

2,244
2,251
2,259
2,266
2,274

13,500
13,550
13,600
13,650
13,700

13,550
13,600
13,650
13,700
13,750

1,575
1,583
1,590
1,598
1,605

1,353
1,358
1,363
1,368
1,373

1,575
1,583
1,590
1,598
1,605

1,381
1,389
1,396
1,404
1,411

16,500
16,550
16,600
16,650
16,700

16,550
16,600
16,650
16,700
16,750

2,025
2,033
2,040
2,048
2,055

1,653
1,658
1,663
1,668
1,673

2,025
2,033
2,040
2,048
2,055

1,831
1,839
1,846
1,854
1,861

19,500
19,550
19,600
19,650
19,700

19,550
19,600
19,650
19,700
19,750

2,475
2,483
2,490
2,498
2,505

2,021
2,029
2,036
2,044
2,051

2,475
2,483
2,490
2,498
2,505

2,281
2,289
2,296
2,304
2,311

13,750
13,800
13,850
13,900
13,950

13,800
13,850
13,900
13,950
14,000

1,613
1,620
1,628
1,635
1,643

1,378
1,383
1,388
1,393
1,398

1,613
1,620
1,628
1,635
1,643

1,419
1,426
1,434
1,441
1,449

16,750
16,800
16,850
16,900
16,950

16,800
16,850
16,900
16,950
17,000

2,063
2,070
2,078
2,085
2,093

1,678
1,683
1,688
1,693
1,698

2,063
2,070
2,078
2,085
2,093

1,869
1,876
1,884
1,891
1,899

19,750
19,800
19,850
19,900
19,950

19,800
19,850
19,900
19,950
20,000

2,513
2,520
2,528
2,535
2,543

2,059
2,066
2,074
2,081
2,089

2,513
2,520
2,528
2,535
2,543

2,319
2,326
2,334
2,341
2,349

14,000

17,000

20,000

14,000
14,050
14,100
14,150
14,200

14,050
14,100
14,150
14,200
14,250

1,650
1,658
1,665
1,673
1,680

1,403
1,408
1,413
1,418
1,423

1,650
1,658
1,665
1,673
1,680

1,456
1,464
1,471
1,479
1,486

17,000
17,050
17,100
17,150
17,200

17,050
17,100
17,150
17,200
17,250

2,100
2,108
2,115
2,123
2,130

1,703
1,708
1,713
1,718
1,723

2,100
2,108
2,115
2,123
2,130

1,906
1,914
1,921
1,929
1,936

20,000
20,050
20,100
20,150
20,200

20,050
20,100
20,150
20,200
20,250

2,550
2,558
2,565
2,573
2,580

2,096
2,104
2,111
2,119
2,126

2,550
2,558
2,565
2,573
2,580

2,356
2,364
2,371
2,379
2,386

14,250
14,300
14,350
14,400
14,450

14,300
14,350
14,400
14,450
14,500

1,688
1,695
1,703
1,710
1,718

1,428
1,433
1,438
1,443
1,448

1,688
1,695
1,703
1,710
1,718

1,494
1,501
1,509
1,516
1,524

17,250
17,300
17,350
17,400
17,450

17,300
17,350
17,400
17,450
17,500

2,138
2,145
2,153
2,160
2,168

1,728
1,733
1,738
1,743
1,748

2,138
2,145
2,153
2,160
2,168

1,944
1,951
1,959
1,966
1,974

20,250
20,300
20,350
20,400
20,450

20,300
20,350
20,400
20,450
20,500

2,588
2,595
2,603
2,610
2,618

2,134
2,141
2,149
2,156
2,164

2,588
2,595
2,603
2,610
2,618

2,394
2,401
2,409
2,416
2,424

14,500
14,550
14,600
14,650
14,700

14,550
14,600
14,650
14,700
14,750

1,725
1,733
1,740
1,748
1,755

1,453
1,458
1,463
1,468
1,473

1,725
1,733
1,740
1,748
1,755

1,531
1,539
1,546
1,554
1,561

17,500
17,550
17,600
17,650
17,700

17,550
17,600
17,650
17,700
17,750

2,175
2,183
2,190
2,198
2,205

1,753
1,758
1,763
1,768
1,773

2,175
2,183
2,190
2,198
2,205

1,981
1,989
1,996
2,004
2,011

20,500
20,550
20,600
20,650
20,700

20,550
20,600
20,650
20,700
20,750

2,625
2,633
2,640
2,648
2,655

2,171
2,179
2,186
2,194
2,201

2,625
2,633
2,640
2,648
2,655

2,431
2,439
2,446
2,454
2,461

14,750
14,800
14,850
14,900
14,950

14,800
14,850
14,900
14,950
15,000

1,763
1,770
1,778
1,785
1,793

1,478
1,483
1,488
1,493
1,498

1,763
1,770
1,778
1,785
1,793

1,569
1,576
1,584
1,591
1,599

17,750
17,800
17,850
17,900
17,950

17,800
17,850
17,900
17,950
18,000

2,213
2,220
2,228
2,235
2,243

1,778
1,783
1,788
1,793
1,798

2,213
2,220
2,228
2,235
2,243

2,019
2,026
2,034
2,041
2,049

20,750
20,800
20,850
20,900
20,950

20,800
20,850
20,900
20,950
21,000

2,663
2,670
2,678
2,685
2,693

2,209
2,216
2,224
2,231
2,239

2,663
2,670
2,678
2,685
2,693

2,469
2,476
2,484
2,491
2,499

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 78 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

21,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

24,000

27,000

21,000
21,050
21,100
21,150
21,200

21,050
21,100
21,150
21,200
21,250

2,700
2,708
2,715
2,723
2,730

2,246
2,254
2,261
2,269
2,276

2,700
2,708
2,715
2,723
2,730

2,506
2,514
2,521
2,529
2,536

24,000
24,050
24,100
24,150
24,200

24,050
24,100
24,150
24,200
24,250

3,150
3,158
3,165
3,173
3,180

2,696
2,704
2,711
2,719
2,726

3,150
3,158
3,165
3,173
3,180

2,956
2,964
2,971
2,979
2,986

27,000
27,050
27,100
27,150
27,200

27,050
27,100
27,150
27,200
27,250

3,600
3,608
3,615
3,623
3,630

3,146
3,154
3,161
3,169
3,176

3,600
3,608
3,615
3,623
3,630

3,406
3,414
3,421
3,429
3,436

21,250
21,300
21,350
21,400
21,450

21,300
21,350
21,400
21,450
21,500

2,738
2,745
2,753
2,760
2,768

2,284
2,291
2,299
2,306
2,314

2,738
2,745
2,753
2,760
2,768

2,544
2,551
2,559
2,566
2,574

24,250
24,300
24,350
24,400
24,450

24,300
24,350
24,400
24,450
24,500

3,188
3,195
3,203
3,210
3,218

2,734
2,741
2,749
2,756
2,764

3,188
3,195
3,203
3,210
3,218

2,994
3,001
3,009
3,016
3,024

27,250
27,300
27,350
27,400
27,450

27,300
27,350
27,400
27,450
27,500

3,638
3,645
3,653
3,660
3,668

3,184
3,191
3,199
3,206
3,214

3,638
3,645
3,653
3,660
3,668

3,444
3,451
3,459
3,466
3,474

21,500
21,550
21,600
21,650
21,700

21,550
21,600
21,650
21,700
21,750

2,775
2,783
2,790
2,798
2,805

2,321
2,329
2,336
2,344
2,351

2,775
2,783
2,790
2,798
2,805

2,581
2,589
2,596
2,604
2,611

24,500
24,550
24,600
24,650
24,700

24,550
24,600
24,650
24,700
24,750

3,225
3,233
3,240
3,248
3,255

2,771
2,779
2,786
2,794
2,801

3,225
3,233
3,240
3,248
3,255

3,031
3,039
3,046
3,054
3,061

27,500
27,550
27,600
27,650
27,700

27,550
27,600
27,650
27,700
27,750

3,675
3,683
3,690
3,698
3,705

3,221
3,229
3,236
3,244
3,251

3,675
3,683
3,690
3,698
3,705

3,481
3,489
3,496
3,504
3,511

21,750
21,800
21,850
21,900
21,950

21,800
21,850
21,900
21,950
22,000

2,813
2,820
2,828
2,835
2,843

2,359
2,366
2,374
2,381
2,389

2,813
2,820
2,828
2,835
2,843

2,619
2,626
2,634
2,641
2,649

24,750
24,800
24,850
24,900
24,950

24,800
24,850
24,900
24,950
25,000

3,263
3,270
3,278
3,285
3,293

2,809
2,816
2,824
2,831
2,839

3,263
3,270
3,278
3,285
3,293

3,069
3,076
3,084
3,091
3,099

27,750
27,800
27,850
27,900
27,950

27,800
27,850
27,900
27,950
28,000

3,713
3,720
3,728
3,735
3,743

3,259
3,266
3,274
3,281
3,289

3,713
3,720
3,728
3,735
3,743

3,519
3,526
3,534
3,541
3,549

22,000

25,000

28,000

22,000
22,050
22,100
22,150
22,200

22,050
22,100
22,150
22,200
22,250

2,850
2,858
2,865
2,873
2,880

2,396
2,404
2,411
2,419
2,426

2,850
2,858
2,865
2,873
2,880

2,656
2,664
2,671
2,679
2,686

25,000
25,050
25,100
25,150
25,200

25,050
25,100
25,150
25,200
25,250

3,300
3,308
3,315
3,323
3,330

2,846
2,854
2,861
2,869
2,876

3,300
3,308
3,315
3,323
3,330

3,106
3,114
3,121
3,129
3,136

28,000
28,050
28,100
28,150
28,200

28,050
28,100
28,150
28,200
28,250

3,750
3,758
3,765
3,773
3,780

3,296
3,304
3,311
3,319
3,326

3,750
3,758
3,765
3,773
3,780

3,556
3,564
3,571
3,579
3,586

22,250
22,300
22,350
22,400
22,450

22,300
22,350
22,400
22,450
22,500

2,888
2,895
2,903
2,910
2,918

2,434
2,441
2,449
2,456
2,464

2,888
2,895
2,903
2,910
2,918

2,694
2,701
2,709
2,716
2,724

25,250
25,300
25,350
25,400
25,450

25,300
25,350
25,400
25,450
25,500

3,338
3,345
3,353
3,360
3,368

2,884
2,891
2,899
2,906
2,914

3,338
3,345
3,353
3,360
3,368

3,144
3,151
3,159
3,166
3,174

28,250
28,300
28,350
28,400
28,450

28,300
28,350
28,400
28,450
28,500

3,788
3,795
3,803
3,810
3,818

3,334
3,341
3,349
3,356
3,364

3,788
3,795
3,803
3,810
3,818

3,594
3,601
3,609
3,616
3,624

22,500
22,550
22,600
22,650
22,700

22,550
22,600
22,650
22,700
22,750

2,925
2,933
2,940
2,948
2,955

2,471
2,479
2,486
2,494
2,501

2,925
2,933
2,940
2,948
2,955

2,731
2,739
2,746
2,754
2,761

25,500
25,550
25,600
25,650
25,700

25,550
25,600
25,650
25,700
25,750

3,375
3,383
3,390
3,398
3,405

2,921
2,929
2,936
2,944
2,951

3,375
3,383
3,390
3,398
3,405

3,181
3,189
3,196
3,204
3,211

28,500
28,550
28,600
28,650
28,700

28,550
28,600
28,650
28,700
28,750

3,825
3,833
3,840
3,848
3,855

3,371
3,379
3,386
3,394
3,401

3,825
3,833
3,840
3,848
3,855

3,631
3,639
3,646
3,654
3,661

22,750
22,800
22,850
22,900
22,950

22,800
22,850
22,900
22,950
23,000

2,963
2,970
2,978
2,985
2,993

2,509
2,516
2,524
2,531
2,539

2,963
2,970
2,978
2,985
2,993

2,769
2,776
2,784
2,791
2,799

25,750
25,800
25,850
25,900
25,950

25,800
25,850
25,900
25,950
26,000

3,413
3,420
3,428
3,435
3,443

2,959
2,966
2,974
2,981
2,989

3,413
3,420
3,428
3,435
3,443

3,219
3,226
3,234
3,241
3,249

28,750
28,800
28,850
28,900
28,950

28,800
28,850
28,900
28,950
29,000

3,863
3,870
3,878
3,885
3,893

3,409
3,416
3,424
3,431
3,439

3,863
3,870
3,878
3,885
3,893

3,669
3,676
3,684
3,691
3,699

23,000

26,000

29,000

23,000
23,050
23,100
23,150
23,200

23,050
23,100
23,150
23,200
23,250

3,000
3,008
3,015
3,023
3,030

2,546
2,554
2,561
2,569
2,576

3,000
3,008
3,015
3,023
3,030

2,806
2,814
2,821
2,829
2,836

26,000
26,050
26,100
26,150
26,200

26,050
26,100
26,150
26,200
26,250

3,450
3,458
3,465
3,473
3,480

2,996
3,004
3,011
3,019
3,026

3,450
3,458
3,465
3,473
3,480

3,256
3,264
3,271
3,279
3,286

29,000
29,050
29,100
29,150
29,200

29,050
29,100
29,150
29,200
29,250

3,900
3,908
3,915
3,923
3,930

3,446
3,454
3,461
3,469
3,476

3,900
3,908
3,915
3,923
3,930

3,706
3,714
3,721
3,729
3,736

23,250
23,300
23,350
23,400
23,450

23,300
23,350
23,400
23,450
23,500

3,038
3,045
3,053
3,060
3,068

2,584
2,591
2,599
2,606
2,614

3,038
3,045
3,053
3,060
3,068

2,844
2,851
2,859
2,866
2,874

26,250
26,300
26,350
26,400
26,450

26,300
26,350
26,400
26,450
26,500

3,488
3,495
3,503
3,510
3,518

3,034
3,041
3,049
3,056
3,064

3,488
3,495
3,503
3,510
3,518

3,294
3,301
3,309
3,316
3,324

29,250
29,300
29,350
29,400
29,450

29,300
29,350
29,400
29,450
29,500

3,938
3,945
3,953
3,960
3,968

3,484
3,491
3,499
3,506
3,514

3,938
3,945
3,953
3,960
3,968

3,744
3,751
3,759
3,766
3,774

23,500
23,550
23,600
23,650
23,700

23,550
23,600
23,650
23,700
23,750

3,075
3,083
3,090
3,098
3,105

2,621
2,629
2,636
2,644
2,651

3,075
3,083
3,090
3,098
3,105

2,881
2,889
2,896
2,904
2,911

26,500
26,550
26,600
26,650
26,700

26,550
26,600
26,650
26,700
26,750

3,525
3,533
3,540
3,548
3,555

3,071
3,079
3,086
3,094
3,101

3,525
3,533
3,540
3,548
3,555

3,331
3,339
3,346
3,354
3,361

29,500
29,550
29,600
29,650
29,700

29,550
29,600
29,650
29,700
29,750

3,975
3,983
3,990
3,998
4,005

3,521
3,529
3,536
3,544
3,551

3,975
3,983
3,990
3,998
4,005

3,781
3,789
3,796
3,804
3,811

23,750
23,800
23,850
23,900
23,950

23,800
23,850
23,900
23,950
24,000

3,113
3,120
3,128
3,135
3,143

2,659
2,666
2,674
2,681
2,689

3,113
3,120
3,128
3,135
3,143

2,919
2,926
2,934
2,941
2,949

26,750
26,800
26,850
26,900
26,950

26,800
26,850
26,900
26,950
27,000

3,563
3,570
3,578
3,585
3,593

3,109
3,116
3,124
3,131
3,139

3,563
3,570
3,578
3,585
3,593

3,369
3,376
3,384
3,391
3,399

29,750
29,800
29,850
29,900
29,950

29,800
29,850
29,900
29,950
30,000

4,013
4,020
4,028
4,035
4,043

3,559
3,566
3,574
3,581
3,589

4,013
4,020
4,028
4,035
4,043

3,819
3,826
3,834
3,841
3,849

(Continued)
* This column must also be used by a qualifying widow(er).

- 79 -

Need more information or forms? Visit IRS.gov.

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

30,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

33,000

36,000

30,000
30,050
30,100
30,150
30,200

30,050
30,100
30,150
30,200
30,250

4,050
4,058
4,065
4,073
4,080

3,596
3,604
3,611
3,619
3,626

4,050
4,058
4,065
4,073
4,080

3,856
3,864
3,871
3,879
3,886

33,000
33,050
33,100
33,150
33,200

33,050
33,100
33,150
33,200
33,250

4,500
4,508
4,515
4,523
4,530

4,046
4,054
4,061
4,069
4,076

4,500
4,508
4,515
4,523
4,530

4,306
4,314
4,321
4,329
4,336

36,000
36,050
36,100
36,150
36,200

36,050
36,100
36,150
36,200
36,250

4,950
4,958
4,965
4,973
4,980

4,496
4,504
4,511
4,519
4,526

4,950
4,958
4,965
4,973
4,980

4,756
4,764
4,771
4,779
4,786

30,250
30,300
30,350
30,400
30,450

30,300
30,350
30,400
30,450
30,500

4,088
4,095
4,103
4,110
4,118

3,634
3,641
3,649
3,656
3,664

4,088
4,095
4,103
4,110
4,118

3,894
3,901
3,909
3,916
3,924

33,250
33,300
33,350
33,400
33,450

33,300
33,350
33,400
33,450
33,500

4,538
4,545
4,553
4,560
4,568

4,084
4,091
4,099
4,106
4,114

4,538
4,545
4,553
4,560
4,568

4,344
4,351
4,359
4,366
4,374

36,250
36,300
36,350
36,400
36,450

36,300
36,350
36,400
36,450
36,500

4,988
4,995
5,003
5,010
5,018

4,534
4,541
4,549
4,556
4,564

4,988
4,995
5,003
5,010
5,018

4,794
4,801
4,809
4,816
4,824

30,500
30,550
30,600
30,650
30,700

30,550
30,600
30,650
30,700
30,750

4,125
4,133
4,140
4,148
4,155

3,671
3,679
3,686
3,694
3,701

4,125
4,133
4,140
4,148
4,155

3,931
3,939
3,946
3,954
3,961

33,500
33,550
33,600
33,650
33,700

33,550
33,600
33,650
33,700
33,750

4,575
4,583
4,590
4,598
4,605

4,121
4,129
4,136
4,144
4,151

4,575
4,583
4,590
4,598
4,605

4,381
4,389
4,396
4,404
4,411

36,500
36,550
36,600
36,650
36,700

36,550
36,600
36,650
36,700
36,750

5,025
5,033
5,040
5,048
5,055

4,571
4,579
4,586
4,594
4,601

5,025
5,033
5,040
5,048
5,055

4,831
4,839
4,846
4,854
4,861

30,750
30,800
30,850
30,900
30,950

30,800
30,850
30,900
30,950
31,000

4,163
4,170
4,178
4,185
4,193

3,709
3,716
3,724
3,731
3,739

4,163
4,170
4,178
4,185
4,193

3,969
3,976
3,984
3,991
3,999

33,750
33,800
33,850
33,900
33,950

33,800
33,850
33,900
33,950
34,000

4,613
4,620
4,628
4,635
4,643

4,159
4,166
4,174
4,181
4,189

4,613
4,620
4,628
4,635
4,643

4,419
4,426
4,434
4,441
4,449

36,750
36,800
36,850
36,900
36,950

36,800
36,850
36,900
36,950
37,000

5,063
5,070
5,078
5,088
5,100

4,609
4,616
4,624
4,631
4,639

5,063
5,070
5,078
5,088
5,100

4,869
4,876
4,884
4,891
4,899

31,000

34,000

37,000

31,000
31,050
31,100
31,150
31,200

31,050
31,100
31,150
31,200
31,250

4,200
4,208
4,215
4,223
4,230

3,746
3,754
3,761
3,769
3,776

4,200
4,208
4,215
4,223
4,230

4,006
4,014
4,021
4,029
4,036

34,000
34,050
34,100
34,150
34,200

34,050
34,100
34,150
34,200
34,250

4,650
4,658
4,665
4,673
4,680

4,196
4,204
4,211
4,219
4,226

4,650
4,658
4,665
4,673
4,680

4,456
4,464
4,471
4,479
4,486

37,000
37,050
37,100
37,150
37,200

37,050
37,100
37,150
37,200
37,250

5,113
5,125
5,138
5,150
5,163

4,646
4,654
4,661
4,669
4,676

5,113
5,125
5,138
5,150
5,163

4,906
4,914
4,921
4,929
4,936

31,250
31,300
31,350
31,400
31,450

31,300
31,350
31,400
31,450
31,500

4,238
4,245
4,253
4,260
4,268

3,784
3,791
3,799
3,806
3,814

4,238
4,245
4,253
4,260
4,268

4,044
4,051
4,059
4,066
4,074

34,250
34,300
34,350
34,400
34,450

34,300
34,350
34,400
34,450
34,500

4,688
4,695
4,703
4,710
4,718

4,234
4,241
4,249
4,256
4,264

4,688
4,695
4,703
4,710
4,718

4,494
4,501
4,509
4,516
4,524

37,250
37,300
37,350
37,400
37,450

37,300
37,350
37,400
37,450
37,500

5,175
5,188
5,200
5,213
5,225

4,684
4,691
4,699
4,706
4,714

5,175
5,188
5,200
5,213
5,225

4,944
4,951
4,959
4,966
4,974

31,500
31,550
31,600
31,650
31,700

31,550
31,600
31,650
31,700
31,750

4,275
4,283
4,290
4,298
4,305

3,821
3,829
3,836
3,844
3,851

4,275
4,283
4,290
4,298
4,305

4,081
4,089
4,096
4,104
4,111

34,500
34,550
34,600
34,650
34,700

34,550
34,600
34,650
34,700
34,750

4,725
4,733
4,740
4,748
4,755

4,271
4,279
4,286
4,294
4,301

4,725
4,733
4,740
4,748
4,755

4,531
4,539
4,546
4,554
4,561

37,500
37,550
37,600
37,650
37,700

37,550
37,600
37,650
37,700
37,750

5,238
5,250
5,263
5,275
5,288

4,721
4,729
4,736
4,744
4,751

5,238
5,250
5,263
5,275
5,288

4,981
4,989
4,996
5,004
5,011

31,750
31,800
31,850
31,900
31,950

31,800
31,850
31,900
31,950
32,000

4,313
4,320
4,328
4,335
4,343

3,859
3,866
3,874
3,881
3,889

4,313
4,320
4,328
4,335
4,343

4,119
4,126
4,134
4,141
4,149

34,750
34,800
34,850
34,900
34,950

34,800
34,850
34,900
34,950
35,000

4,763
4,770
4,778
4,785
4,793

4,309
4,316
4,324
4,331
4,339

4,763
4,770
4,778
4,785
4,793

4,569
4,576
4,584
4,591
4,599

37,750
37,800
37,850
37,900
37,950

37,800
37,850
37,900
37,950
38,000

5,300
5,313
5,325
5,338
5,350

4,759
4,766
4,774
4,781
4,789

5,300
5,313
5,325
5,338
5,350

5,019
5,026
5,034
5,041
5,049

32,000

35,000

38,000

32,000
32,050
32,100
32,150
32,200

32,050
32,100
32,150
32,200
32,250

4,350
4,358
4,365
4,373
4,380

3,896
3,904
3,911
3,919
3,926

4,350
4,358
4,365
4,373
4,380

4,156
4,164
4,171
4,179
4,186

35,000
35,050
35,100
35,150
35,200

35,050
35,100
35,150
35,200
35,250

4,800
4,808
4,815
4,823
4,830

4,346
4,354
4,361
4,369
4,376

4,800
4,808
4,815
4,823
4,830

4,606
4,614
4,621
4,629
4,636

38,000
38,050
38,100
38,150
38,200

38,050
38,100
38,150
38,200
38,250

5,363
5,375
5,388
5,400
5,413

4,796
4,804
4,811
4,819
4,826

5,363
5,375
5,388
5,400
5,413

5,056
5,064
5,071
5,079
5,086

32,250
32,300
32,350
32,400
32,450

32,300
32,350
32,400
32,450
32,500

4,388
4,395
4,403
4,410
4,418

3,934
3,941
3,949
3,956
3,964

4,388
4,395
4,403
4,410
4,418

4,194
4,201
4,209
4,216
4,224

35,250
35,300
35,350
35,400
35,450

35,300
35,350
35,400
35,450
35,500

4,838
4,845
4,853
4,860
4,868

4,384
4,391
4,399
4,406
4,414

4,838
4,845
4,853
4,860
4,868

4,644
4,651
4,659
4,666
4,674

38,250
38,300
38,350
38,400
38,450

38,300
38,350
38,400
38,450
38,500

5,425
5,438
5,450
5,463
5,475

4,834
4,841
4,849
4,856
4,864

5,425
5,438
5,450
5,463
5,475

5,094
5,101
5,109
5,116
5,124

32,500
32,550
32,600
32,650
32,700

32,550
32,600
32,650
32,700
32,750

4,425
4,433
4,440
4,448
4,455

3,971
3,979
3,986
3,994
4,001

4,425
4,433
4,440
4,448
4,455

4,231
4,239
4,246
4,254
4,261

35,500
35,550
35,600
35,650
35,700

35,550
35,600
35,650
35,700
35,750

4,875
4,883
4,890
4,898
4,905

4,421
4,429
4,436
4,444
4,451

4,875
4,883
4,890
4,898
4,905

4,681
4,689
4,696
4,704
4,711

38,500
38,550
38,600
38,650
38,700

38,550
38,600
38,650
38,700
38,750

5,488
5,500
5,513
5,525
5,538

4,871
4,879
4,886
4,894
4,901

5,488
5,500
5,513
5,525
5,538

5,131
5,139
5,146
5,154
5,161

32,750
32,800
32,850
32,900
32,950

32,800
32,850
32,900
32,950
33,000

4,463
4,470
4,478
4,485
4,493

4,009
4,016
4,024
4,031
4,039

4,463
4,470
4,478
4,485
4,493

4,269
4,276
4,284
4,291
4,299

35,750
35,800
35,850
35,900
35,950

35,800
35,850
35,900
35,950
36,000

4,913
4,920
4,928
4,935
4,943

4,459
4,466
4,474
4,481
4,489

4,913
4,920
4,928
4,935
4,943

4,719
4,726
4,734
4,741
4,749

38,750
38,800
38,850
38,900
38,950

38,800
38,850
38,900
38,950
39,000

5,550
5,563
5,575
5,588
5,600

4,909
4,916
4,924
4,931
4,939

5,550
5,563
5,575
5,588
5,600

5,169
5,176
5,184
5,191
5,199

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 80 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

39,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

42,000

45,000

39,000
39,050
39,100
39,150
39,200

39,050
39,100
39,150
39,200
39,250

5,613
5,625
5,638
5,650
5,663

4,946
4,954
4,961
4,969
4,976

5,613
5,625
5,638
5,650
5,663

5,206
5,214
5,221
5,229
5,236

42,000
42,050
42,100
42,150
42,200

42,050
42,100
42,150
42,200
42,250

6,363
6,375
6,388
6,400
6,413

5,396
5,404
5,411
5,419
5,426

6,363
6,375
6,388
6,400
6,413

5,656
5,664
5,671
5,679
5,686

45,000
45,050
45,100
45,150
45,200

45,050
45,100
45,150
45,200
45,250

7,113
7,125
7,138
7,150
7,163

5,846
5,854
5,861
5,869
5,876

7,113
7,125
7,138
7,150
7,163

6,106
6,114
6,121
6,129
6,136

39,250
39,300
39,350
39,400
39,450

39,300
39,350
39,400
39,450
39,500

5,675
5,688
5,700
5,713
5,725

4,984
4,991
4,999
5,006
5,014

5,675
5,688
5,700
5,713
5,725

5,244
5,251
5,259
5,266
5,274

42,250
42,300
42,350
42,400
42,450

42,300
42,350
42,400
42,450
42,500

6,425
6,438
6,450
6,463
6,475

5,434
5,441
5,449
5,456
5,464

6,425
6,438
6,450
6,463
6,475

5,694
5,701
5,709
5,716
5,724

45,250
45,300
45,350
45,400
45,450

45,300
45,350
45,400
45,450
45,500

7,175
7,188
7,200
7,213
7,225

5,884
5,891
5,899
5,906
5,914

7,175
7,188
7,200
7,213
7,225

6,144
6,151
6,159
6,166
6,174

39,500
39,550
39,600
39,650
39,700

39,550
39,600
39,650
39,700
39,750

5,738
5,750
5,763
5,775
5,788

5,021
5,029
5,036
5,044
5,051

5,738
5,750
5,763
5,775
5,788

5,281
5,289
5,296
5,304
5,311

42,500
42,550
42,600
42,650
42,700

42,550
42,600
42,650
42,700
42,750

6,488
6,500
6,513
6,525
6,538

5,471
5,479
5,486
5,494
5,501

6,488
6,500
6,513
6,525
6,538

5,731
5,739
5,746
5,754
5,761

45,500
45,550
45,600
45,650
45,700

45,550
45,600
45,650
45,700
45,750

7,238
7,250
7,263
7,275
7,288

5,921
5,929
5,936
5,944
5,951

7,238
7,250
7,263
7,275
7,288

6,181
6,189
6,196
6,204
6,211

39,750
39,800
39,850
39,900
39,950

39,800
39,850
39,900
39,950
40,000

5,800
5,813
5,825
5,838
5,850

5,059
5,066
5,074
5,081
5,089

5,800
5,813
5,825
5,838
5,850

5,319
5,326
5,334
5,341
5,349

42,750
42,800
42,850
42,900
42,950

42,800
42,850
42,900
42,950
43,000

6,550
6,563
6,575
6,588
6,600

5,509
5,516
5,524
5,531
5,539

6,550
6,563
6,575
6,588
6,600

5,769
5,776
5,784
5,791
5,799

45,750
45,800
45,850
45,900
45,950

45,800
45,850
45,900
45,950
46,000

7,300
7,313
7,325
7,338
7,350

5,959
5,966
5,974
5,981
5,989

7,300
7,313
7,325
7,338
7,350

6,219
6,226
6,234
6,241
6,249

40,000

43,000

46,000

40,000
40,050
40,100
40,150
40,200

40,050
40,100
40,150
40,200
40,250

5,863
5,875
5,888
5,900
5,913

5,096
5,104
5,111
5,119
5,126

5,863
5,875
5,888
5,900
5,913

5,356
5,364
5,371
5,379
5,386

43,000
43,050
43,100
43,150
43,200

43,050
43,100
43,150
43,200
43,250

6,613
6,625
6,638
6,650
6,663

5,546
5,554
5,561
5,569
5,576

6,613
6,625
6,638
6,650
6,663

5,806
5,814
5,821
5,829
5,836

46,000
46,050
46,100
46,150
46,200

46,050
46,100
46,150
46,200
46,250

7,363
7,375
7,388
7,400
7,413

5,996
6,004
6,011
6,019
6,026

7,363
7,375
7,388
7,400
7,413

6,256
6,264
6,271
6,279
6,286

40,250
40,300
40,350
40,400
40,450

40,300
40,350
40,400
40,450
40,500

5,925
5,938
5,950
5,963
5,975

5,134
5,141
5,149
5,156
5,164

5,925
5,938
5,950
5,963
5,975

5,394
5,401
5,409
5,416
5,424

43,250
43,300
43,350
43,400
43,450

43,300
43,350
43,400
43,450
43,500

6,675
6,688
6,700
6,713
6,725

5,584
5,591
5,599
5,606
5,614

6,675
6,688
6,700
6,713
6,725

5,844
5,851
5,859
5,866
5,874

46,250
46,300
46,350
46,400
46,450

46,300
46,350
46,400
46,450
46,500

7,425
7,438
7,450
7,463
7,475

6,034
6,041
6,049
6,056
6,064

7,425
7,438
7,450
7,463
7,475

6,294
6,301
6,309
6,316
6,324

40,500
40,550
40,600
40,650
40,700

40,550
40,600
40,650
40,700
40,750

5,988
6,000
6,013
6,025
6,038

5,171
5,179
5,186
5,194
5,201

5,988
6,000
6,013
6,025
6,038

5,431
5,439
5,446
5,454
5,461

43,500
43,550
43,600
43,650
43,700

43,550
43,600
43,650
43,700
43,750

6,738
6,750
6,763
6,775
6,788

5,621
5,629
5,636
5,644
5,651

6,738
6,750
6,763
6,775
6,788

5,881
5,889
5,896
5,904
5,911

46,500
46,550
46,600
46,650
46,700

46,550
46,600
46,650
46,700
46,750

7,488
7,500
7,513
7,525
7,538

6,071
6,079
6,086
6,094
6,101

7,488
7,500
7,513
7,525
7,538

6,331
6,339
6,346
6,354
6,361

40,750
40,800
40,850
40,900
40,950

40,800
40,850
40,900
40,950
41,000

6,050
6,063
6,075
6,088
6,100

5,209
5,216
5,224
5,231
5,239

6,050
6,063
6,075
6,088
6,100

5,469
5,476
5,484
5,491
5,499

43,750
43,800
43,850
43,900
43,950

43,800
43,850
43,900
43,950
44,000

6,800
6,813
6,825
6,838
6,850

5,659
5,666
5,674
5,681
5,689

6,800
6,813
6,825
6,838
6,850

5,919
5,926
5,934
5,941
5,949

46,750
46,800
46,850
46,900
46,950

46,800
46,850
46,900
46,950
47,000

7,550
7,563
7,575
7,588
7,600

6,109
6,116
6,124
6,131
6,139

7,550
7,563
7,575
7,588
7,600

6,369
6,376
6,384
6,391
6,399

41,000

44,000

47,000

41,000
41,050
41,100
41,150
41,200

41,050
41,100
41,150
41,200
41,250

6,113
6,125
6,138
6,150
6,163

5,246
5,254
5,261
5,269
5,276

6,113
6,125
6,138
6,150
6,163

5,506
5,514
5,521
5,529
5,536

44,000
44,050
44,100
44,150
44,200

44,050
44,100
44,150
44,200
44,250

6,863
6,875
6,888
6,900
6,913

5,696
5,704
5,711
5,719
5,726

6,863
6,875
6,888
6,900
6,913

5,956
5,964
5,971
5,979
5,986

47,000
47,050
47,100
47,150
47,200

47,050
47,100
47,150
47,200
47,250

7,613
7,625
7,638
7,650
7,663

6,146
6,154
6,161
6,169
6,176

7,613
7,625
7,638
7,650
7,663

6,406
6,414
6,421
6,429
6,436

41,250
41,300
41,350
41,400
41,450

41,300
41,350
41,400
41,450
41,500

6,175
6,188
6,200
6,213
6,225

5,284
5,291
5,299
5,306
5,314

6,175
6,188
6,200
6,213
6,225

5,544
5,551
5,559
5,566
5,574

44,250
44,300
44,350
44,400
44,450

44,300
44,350
44,400
44,450
44,500

6,925
6,938
6,950
6,963
6,975

5,734
5,741
5,749
5,756
5,764

6,925
6,938
6,950
6,963
6,975

5,994
6,001
6,009
6,016
6,024

47,250
47,300
47,350
47,400
47,450

47,300
47,350
47,400
47,450
47,500

7,675
7,688
7,700
7,713
7,725

6,184
6,191
6,199
6,206
6,214

7,675
7,688
7,700
7,713
7,725

6,444
6,451
6,459
6,466
6,474

41,500
41,550
41,600
41,650
41,700

41,550
41,600
41,650
41,700
41,750

6,238
6,250
6,263
6,275
6,288

5,321
5,329
5,336
5,344
5,351

6,238
6,250
6,263
6,275
6,288

5,581
5,589
5,596
5,604
5,611

44,500
44,550
44,600
44,650
44,700

44,550
44,600
44,650
44,700
44,750

6,988
7,000
7,013
7,025
7,038

5,771
5,779
5,786
5,794
5,801

6,988
7,000
7,013
7,025
7,038

6,031
6,039
6,046
6,054
6,061

47,500
47,550
47,600
47,650
47,700

47,550
47,600
47,650
47,700
47,750

7,738
7,750
7,763
7,775
7,788

6,221
6,229
6,236
6,244
6,251

7,738
7,750
7,763
7,775
7,788

6,481
6,489
6,496
6,504
6,511

41,750
41,800
41,850
41,900
41,950

41,800
41,850
41,900
41,950
42,000

6,300
6,313
6,325
6,338
6,350

5,359
5,366
5,374
5,381
5,389

6,300
6,313
6,325
6,338
6,350

5,619
5,626
5,634
5,641
5,649

44,750
44,800
44,850
44,900
44,950

44,800
44,850
44,900
44,950
45,000

7,050
7,063
7,075
7,088
7,100

5,809
5,816
5,824
5,831
5,839

7,050
7,063
7,075
7,088
7,100

6,069
6,076
6,084
6,091
6,099

47,750
47,800
47,850
47,900
47,950

47,800
47,850
47,900
47,950
48,000

7,800
7,813
7,825
7,838
7,850

6,259
6,266
6,274
6,281
6,289

7,800
7,813
7,825
7,838
7,850

6,519
6,526
6,534
6,541
6,549

(Continued)
* This column must also be used by a qualifying widow(er).

- 81 -

Need more information or forms? Visit IRS.gov.

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

48,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

51,000

54,000

48,000
48,050
48,100
48,150
48,200

48,050
48,100
48,150
48,200
48,250

7,863
7,875
7,888
7,900
7,913

6,296
6,304
6,311
6,319
6,326

7,863
7,875
7,888
7,900
7,913

6,556
6,564
6,571
6,579
6,586

51,000
51,050
51,100
51,150
51,200

51,050
51,100
51,150
51,200
51,250

8,613
8,625
8,638
8,650
8,663

6,746
6,754
6,761
6,769
6,776

8,613
8,625
8,638
8,650
8,663

7,169
7,181
7,194
7,206
7,219

54,000
54,050
54,100
54,150
54,200

54,050
54,100
54,150
54,200
54,250

9,363
9,375
9,388
9,400
9,413

7,196
7,204
7,211
7,219
7,226

9,363
9,375
9,388
9,400
9,413

7,919
7,931
7,944
7,956
7,969

48,250
48,300
48,350
48,400
48,450

48,300
48,350
48,400
48,450
48,500

7,925
7,938
7,950
7,963
7,975

6,334
6,341
6,349
6,356
6,364

7,925
7,938
7,950
7,963
7,975

6,594
6,601
6,609
6,616
6,624

51,250
51,300
51,350
51,400
51,450

51,300
51,350
51,400
51,450
51,500

8,675
8,688
8,700
8,713
8,725

6,784
6,791
6,799
6,806
6,814

8,675
8,688
8,700
8,713
8,725

7,231
7,244
7,256
7,269
7,281

54,250
54,300
54,350
54,400
54,450

54,300
54,350
54,400
54,450
54,500

9,425
9,438
9,450
9,463
9,475

7,234
7,241
7,249
7,256
7,264

9,425
9,438
9,450
9,463
9,475

7,981
7,994
8,006
8,019
8,031

48,500
48,550
48,600
48,650
48,700

48,550
48,600
48,650
48,700
48,750

7,988
8,000
8,013
8,025
8,038

6,371
6,379
6,386
6,394
6,401

7,988
8,000
8,013
8,025
8,038

6,631
6,639
6,646
6,654
6,661

51,500
51,550
51,600
51,650
51,700

51,550
51,600
51,650
51,700
51,750

8,738
8,750
8,763
8,775
8,788

6,821
6,829
6,836
6,844
6,851

8,738
8,750
8,763
8,775
8,788

7,294
7,306
7,319
7,331
7,344

54,500
54,550
54,600
54,650
54,700

54,550
54,600
54,650
54,700
54,750

9,488
9,500
9,513
9,525
9,538

7,271
7,279
7,286
7,294
7,301

9,488
9,500
9,513
9,525
9,538

8,044
8,056
8,069
8,081
8,094

48,750
48,800
48,850
48,900
48,950

48,800
48,850
48,900
48,950
49,000

8,050
8,063
8,075
8,088
8,100

6,409
6,416
6,424
6,431
6,439

8,050
8,063
8,075
8,088
8,100

6,669
6,676
6,684
6,691
6,699

51,750
51,800
51,850
51,900
51,950

51,800
51,850
51,900
51,950
52,000

8,800
8,813
8,825
8,838
8,850

6,859
6,866
6,874
6,881
6,889

8,800
8,813
8,825
8,838
8,850

7,356
7,369
7,381
7,394
7,406

54,750
54,800
54,850
54,900
54,950

54,800
54,850
54,900
54,950
55,000

9,550
9,563
9,575
9,588
9,600

7,309
7,316
7,324
7,331
7,339

9,550
9,563
9,575
9,588
9,600

8,106
8,119
8,131
8,144
8,156

49,000

52,000

55,000

49,000
49,050
49,100
49,150
49,200

49,050
49,100
49,150
49,200
49,250

8,113
8,125
8,138
8,150
8,163

6,446
6,454
6,461
6,469
6,476

8,113
8,125
8,138
8,150
8,163

6,706
6,714
6,721
6,729
6,736

52,000
52,050
52,100
52,150
52,200

52,050
52,100
52,150
52,200
52,250

8,863
8,875
8,888
8,900
8,913

6,896
6,904
6,911
6,919
6,926

8,863
8,875
8,888
8,900
8,913

7,419
7,431
7,444
7,456
7,469

55,000
55,050
55,100
55,150
55,200

55,050
55,100
55,150
55,200
55,250

9,613
9,625
9,638
9,650
9,663

7,346
7,354
7,361
7,369
7,376

9,613
9,625
9,638
9,650
9,663

8,169
8,181
8,194
8,206
8,219

49,250
49,300
49,350
49,400
49,450

49,300
49,350
49,400
49,450
49,500

8,175
8,188
8,200
8,213
8,225

6,484
6,491
6,499
6,506
6,514

8,175
8,188
8,200
8,213
8,225

6,744
6,751
6,759
6,769
6,781

52,250
52,300
52,350
52,400
52,450

52,300
52,350
52,400
52,450
52,500

8,925
8,938
8,950
8,963
8,975

6,934
6,941
6,949
6,956
6,964

8,925
8,938
8,950
8,963
8,975

7,481
7,494
7,506
7,519
7,531

55,250
55,300
55,350
55,400
55,450

55,300
55,350
55,400
55,450
55,500

9,675
9,688
9,700
9,713
9,725

7,384
7,391
7,399
7,406
7,414

9,675
9,688
9,700
9,713
9,725

8,231
8,244
8,256
8,269
8,281

49,500
49,550
49,600
49,650
49,700

49,550
49,600
49,650
49,700
49,750

8,238
8,250
8,263
8,275
8,288

6,521
6,529
6,536
6,544
6,551

8,238
8,250
8,263
8,275
8,288

6,794
6,806
6,819
6,831
6,844

52,500
52,550
52,600
52,650
52,700

52,550
52,600
52,650
52,700
52,750

8,988
9,000
9,013
9,025
9,038

6,971
6,979
6,986
6,994
7,001

8,988
9,000
9,013
9,025
9,038

7,544
7,556
7,569
7,581
7,594

55,500
55,550
55,600
55,650
55,700

55,550
55,600
55,650
55,700
55,750

9,738
9,750
9,763
9,775
9,788

7,421
7,429
7,436
7,444
7,451

9,738
9,750
9,763
9,775
9,788

8,294
8,306
8,319
8,331
8,344

49,750
49,800
49,850
49,900
49,950

49,800
49,850
49,900
49,950
50,000

8,300
8,313
8,325
8,338
8,350

6,559
6,566
6,574
6,581
6,589

8,300
8,313
8,325
8,338
8,350

6,856
6,869
6,881
6,894
6,906

52,750
52,800
52,850
52,900
52,950

52,800
52,850
52,900
52,950
53,000

9,050
9,063
9,075
9,088
9,100

7,009
7,016
7,024
7,031
7,039

9,050
9,063
9,075
9,088
9,100

7,606
7,619
7,631
7,644
7,656

55,750
55,800
55,850
55,900
55,950

55,800
55,850
55,900
55,950
56,000

9,800
9,813
9,825
9,838
9,850

7,459
7,466
7,474
7,481
7,489

9,800
9,813
9,825
9,838
9,850

8,356
8,369
8,381
8,394
8,406

50,000

53,000

56,000

50,000
50,050
50,100
50,150
50,200

50,050
50,100
50,150
50,200
50,250

8,363
8,375
8,388
8,400
8,413

6,596
6,604
6,611
6,619
6,626

8,363
8,375
8,388
8,400
8,413

6,919
6,931
6,944
6,956
6,969

53,000
53,050
53,100
53,150
53,200

53,050
53,100
53,150
53,200
53,250

9,113
9,125
9,138
9,150
9,163

7,046
7,054
7,061
7,069
7,076

9,113
9,125
9,138
9,150
9,163

7,669
7,681
7,694
7,706
7,719

56,000
56,050
56,100
56,150
56,200

56,050
56,100
56,150
56,200
56,250

9,863
9,875
9,888
9,900
9,913

7,496
7,504
7,511
7,519
7,526

9,863
9,875
9,888
9,900
9,913

8,419
8,431
8,444
8,456
8,469

50,250
50,300
50,350
50,400
50,450

50,300
50,350
50,400
50,450
50,500

8,425
8,438
8,450
8,463
8,475

6,634
6,641
6,649
6,656
6,664

8,425
8,438
8,450
8,463
8,475

6,981
6,994
7,006
7,019
7,031

53,250
53,300
53,350
53,400
53,450

53,300
53,350
53,400
53,450
53,500

9,175
9,188
9,200
9,213
9,225

7,084
7,091
7,099
7,106
7,114

9,175
9,188
9,200
9,213
9,225

7,731
7,744
7,756
7,769
7,781

56,250
56,300
56,350
56,400
56,450

56,300
56,350
56,400
56,450
56,500

9,925
9,938
9,950
9,963
9,975

7,534
7,541
7,549
7,556
7,564

9,925
9,938
9,950
9,963
9,975

8,481
8,494
8,506
8,519
8,531

50,500
50,550
50,600
50,650
50,700

50,550
50,600
50,650
50,700
50,750

8,488
8,500
8,513
8,525
8,538

6,671
6,679
6,686
6,694
6,701

8,488
8,500
8,513
8,525
8,538

7,044
7,056
7,069
7,081
7,094

53,500
53,550
53,600
53,650
53,700

53,550
53,600
53,650
53,700
53,750

9,238
9,250
9,263
9,275
9,288

7,121
7,129
7,136
7,144
7,151

9,238
9,250
9,263
9,275
9,288

7,794
7,806
7,819
7,831
7,844

56,500
56,550
56,600
56,650
56,700

56,550
56,600
56,650
56,700
56,750

9,988
10,000
10,013
10,025
10,038

7,571
7,579
7,586
7,594
7,601

9,988
10,000
10,013
10,025
10,038

8,544
8,556
8,569
8,581
8,594

50,750
50,800
50,850
50,900
50,950

50,800
50,850
50,900
50,950
51,000

8,550
8,563
8,575
8,588
8,600

6,709
6,716
6,724
6,731
6,739

8,550
8,563
8,575
8,588
8,600

7,106
7,119
7,131
7,144
7,156

53,750
53,800
53,850
53,900
53,950

53,800
53,850
53,900
53,950
54,000

9,300
9,313
9,325
9,338
9,350

7,159
7,166
7,174
7,181
7,189

9,300
9,313
9,325
9,338
9,350

7,856
7,869
7,881
7,894
7,906

56,750
56,800
56,850
56,900
56,950

56,800
56,850
56,900
56,950
57,000

10,050
10,063
10,075
10,088
10,100

7,609
7,616
7,624
7,631
7,639

10,050
10,063
10,075
10,088
10,100

8,606
8,619
8,631
8,644
8,656

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 82 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

57,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

60,000

63,000

57,000
57,050
57,100
57,150
57,200

57,050
57,100
57,150
57,200
57,250

10,113
10,125
10,138
10,150
10,163

7,646
7,654
7,661
7,669
7,676

10,113
10,125
10,138
10,150
10,163

8,669
8,681
8,694
8,706
8,719

60,000
60,050
60,100
60,150
60,200

60,050
60,100
60,150
60,200
60,250

10,863
10,875
10,888
10,900
10,913

8,096
8,104
8,111
8,119
8,126

10,863
10,875
10,888
10,900
10,913

9,419
9,431
9,444
9,456
9,469

63,000
63,050
63,100
63,150
63,200

63,050
63,100
63,150
63,200
63,250

11,613
11,625
11,638
11,650
11,663

8,546
8,554
8,561
8,569
8,576

11,613
11,625
11,638
11,650
11,663

10,169
10,181
10,194
10,206
10,219

57,250
57,300
57,350
57,400
57,450

57,300
57,350
57,400
57,450
57,500

10,175
10,188
10,200
10,213
10,225

7,684
7,691
7,699
7,706
7,714

10,175
10,188
10,200
10,213
10,225

8,731
8,744
8,756
8,769
8,781

60,250
60,300
60,350
60,400
60,450

60,300
60,350
60,400
60,450
60,500

10,925
10,938
10,950
10,963
10,975

8,134
8,141
8,149
8,156
8,164

10,925
10,938
10,950
10,963
10,975

9,481
9,494
9,506
9,519
9,531

63,250
63,300
63,350
63,400
63,450

63,300
63,350
63,400
63,450
63,500

11,675
11,688
11,700
11,713
11,725

8,584
8,591
8,599
8,606
8,614

11,675
11,688
11,700
11,713
11,725

10,231
10,244
10,256
10,269
10,281

57,500
57,550
57,600
57,650
57,700

57,550
57,600
57,650
57,700
57,750

10,238
10,250
10,263
10,275
10,288

7,721
7,729
7,736
7,744
7,751

10,238
10,250
10,263
10,275
10,288

8,794
8,806
8,819
8,831
8,844

60,500
60,550
60,600
60,650
60,700

60,550
60,600
60,650
60,700
60,750

10,988
11,000
11,013
11,025
11,038

8,171
8,179
8,186
8,194
8,201

10,988
11,000
11,013
11,025
11,038

9,544
9,556
9,569
9,581
9,594

63,500
63,550
63,600
63,650
63,700

63,550
63,600
63,650
63,700
63,750

11,738
11,750
11,763
11,775
11,788

8,621
8,629
8,636
8,644
8,651

11,738
11,750
11,763
11,775
11,788

10,294
10,306
10,319
10,331
10,344

57,750
57,800
57,850
57,900
57,950

57,800
57,850
57,900
57,950
58,000

10,300
10,313
10,325
10,338
10,350

7,759
7,766
7,774
7,781
7,789

10,300
10,313
10,325
10,338
10,350

8,856
8,869
8,881
8,894
8,906

60,750
60,800
60,850
60,900
60,950

60,800
60,850
60,900
60,950
61,000

11,050
11,063
11,075
11,088
11,100

8,209
8,216
8,224
8,231
8,239

11,050
11,063
11,075
11,088
11,100

9,606
9,619
9,631
9,644
9,656

63,750
63,800
63,850
63,900
63,950

63,800
63,850
63,900
63,950
64,000

11,800
11,813
11,825
11,838
11,850

8,659
8,666
8,674
8,681
8,689

11,800
11,813
11,825
11,838
11,850

10,356
10,369
10,381
10,394
10,406

58,000

61,000

64,000

58,000
58,050
58,100
58,150
58,200

58,050
58,100
58,150
58,200
58,250

10,363
10,375
10,388
10,400
10,413

7,796
7,804
7,811
7,819
7,826

10,363
10,375
10,388
10,400
10,413

8,919
8,931
8,944
8,956
8,969

61,000
61,050
61,100
61,150
61,200

61,050
61,100
61,150
61,200
61,250

11,113
11,125
11,138
11,150
11,163

8,246
8,254
8,261
8,269
8,276

11,113
11,125
11,138
11,150
11,163

9,669
9,681
9,694
9,706
9,719

64,000
64,050
64,100
64,150
64,200

64,050
64,100
64,150
64,200
64,250

11,863
11,875
11,888
11,900
11,913

8,696
8,704
8,711
8,719
8,726

11,863
11,875
11,888
11,900
11,913

10,419
10,431
10,444
10,456
10,469

58,250
58,300
58,350
58,400
58,450

58,300
58,350
58,400
58,450
58,500

10,425
10,438
10,450
10,463
10,475

7,834
7,841
7,849
7,856
7,864

10,425
10,438
10,450
10,463
10,475

8,981
8,994
9,006
9,019
9,031

61,250
61,300
61,350
61,400
61,450

61,300
61,350
61,400
61,450
61,500

11,175
11,188
11,200
11,213
11,225

8,284
8,291
8,299
8,306
8,314

11,175
11,188
11,200
11,213
11,225

9,731
9,744
9,756
9,769
9,781

64,250
64,300
64,350
64,400
64,450

64,300
64,350
64,400
64,450
64,500

11,925
11,938
11,950
11,963
11,975

8,734
8,741
8,749
8,756
8,764

11,925
11,938
11,950
11,963
11,975

10,481
10,494
10,506
10,519
10,531

58,500
58,550
58,600
58,650
58,700

58,550
58,600
58,650
58,700
58,750

10,488
10,500
10,513
10,525
10,538

7,871
7,879
7,886
7,894
7,901

10,488
10,500
10,513
10,525
10,538

9,044
9,056
9,069
9,081
9,094

61,500
61,550
61,600
61,650
61,700

61,550
61,600
61,650
61,700
61,750

11,238
11,250
11,263
11,275
11,288

8,321
8,329
8,336
8,344
8,351

11,238
11,250
11,263
11,275
11,288

9,794
9,806
9,819
9,831
9,844

64,500
64,550
64,600
64,650
64,700

64,550
64,600
64,650
64,700
64,750

11,988
12,000
12,013
12,025
12,038

8,771
8,779
8,786
8,794
8,801

11,988
12,000
12,013
12,025
12,038

10,544
10,556
10,569
10,581
10,594

58,750
58,800
58,850
58,900
58,950

58,800
58,850
58,900
58,950
59,000

10,550
10,563
10,575
10,588
10,600

7,909
7,916
7,924
7,931
7,939

10,550
10,563
10,575
10,588
10,600

9,106
9,119
9,131
9,144
9,156

61,750
61,800
61,850
61,900
61,950

61,800
61,850
61,900
61,950
62,000

11,300
11,313
11,325
11,338
11,350

8,359
8,366
8,374
8,381
8,389

11,300
11,313
11,325
11,338
11,350

9,856
9,869
9,881
9,894
9,906

64,750
64,800
64,850
64,900
64,950

64,800
64,850
64,900
64,950
65,000

12,050
12,063
12,075
12,088
12,100

8,809
8,816
8,824
8,831
8,839

12,050
12,063
12,075
12,088
12,100

10,606
10,619
10,631
10,644
10,656

59,000

62,000

65,000

59,000
59,050
59,100
59,150
59,200

59,050
59,100
59,150
59,200
59,250

10,613
10,625
10,638
10,650
10,663

7,946
7,954
7,961
7,969
7,976

10,613
10,625
10,638
10,650
10,663

9,169
9,181
9,194
9,206
9,219

62,000
62,050
62,100
62,150
62,200

62,050
62,100
62,150
62,200
62,250

11,363
11,375
11,388
11,400
11,413

8,396
8,404
8,411
8,419
8,426

11,363
11,375
11,388
11,400
11,413

9,919
9,931
9,944
9,956
9,969

65,000
65,050
65,100
65,150
65,200

65,050
65,100
65,150
65,200
65,250

12,113
12,125
12,138
12,150
12,163

8,846
8,854
8,861
8,869
8,876

12,113
12,125
12,138
12,150
12,163

10,669
10,681
10,694
10,706
10,719

59,250
59,300
59,350
59,400
59,450

59,300
59,350
59,400
59,450
59,500

10,675
10,688
10,700
10,713
10,725

7,984
7,991
7,999
8,006
8,014

10,675
10,688
10,700
10,713
10,725

9,231
9,244
9,256
9,269
9,281

62,250
62,300
62,350
62,400
62,450

62,300
62,350
62,400
62,450
62,500

11,425
11,438
11,450
11,463
11,475

8,434
8,441
8,449
8,456
8,464

11,425
11,438
11,450
11,463
11,475

9,981
9,994
10,006
10,019
10,031

65,250
65,300
65,350
65,400
65,450

65,300
65,350
65,400
65,450
65,500

12,175
12,188
12,200
12,213
12,225

8,884
8,891
8,899
8,906
8,914

12,175
12,188
12,200
12,213
12,225

10,731
10,744
10,756
10,769
10,781

59,500
59,550
59,600
59,650
59,700

59,550
59,600
59,650
59,700
59,750

10,738
10,750
10,763
10,775
10,788

8,021
8,029
8,036
8,044
8,051

10,738
10,750
10,763
10,775
10,788

9,294
9,306
9,319
9,331
9,344

62,500
62,550
62,600
62,650
62,700

62,550
62,600
62,650
62,700
62,750

11,488
11,500
11,513
11,525
11,538

8,471
8,479
8,486
8,494
8,501

11,488
11,500
11,513
11,525
11,538

10,044
10,056
10,069
10,081
10,094

65,500
65,550
65,600
65,650
65,700

65,550
65,600
65,650
65,700
65,750

12,238
12,250
12,263
12,275
12,288

8,921
8,929
8,936
8,944
8,951

12,238
12,250
12,263
12,275
12,288

10,794
10,806
10,819
10,831
10,844

59,750
59,800
59,850
59,900
59,950

59,800
59,850
59,900
59,950
60,000

10,800
10,813
10,825
10,838
10,850

8,059
8,066
8,074
8,081
8,089

10,800
10,813
10,825
10,838
10,850

9,356
9,369
9,381
9,394
9,406

62,750
62,800
62,850
62,900
62,950

62,800
62,850
62,900
62,950
63,000

11,550
11,563
11,575
11,588
11,600

8,509
8,516
8,524
8,531
8,539

11,550
11,563
11,575
11,588
11,600

10,106
10,119
10,131
10,144
10,156

65,750
65,800
65,850
65,900
65,950

65,800
65,850
65,900
65,950
66,000

12,300
12,313
12,325
12,338
12,350

8,959
8,966
8,974
8,981
8,989

12,300
12,313
12,325
12,338
12,350

10,856
10,869
10,881
10,894
10,906

(Continued)
* This column must also be used by a qualifying widow(er).

- 83 -

Need more information or forms? Visit IRS.gov.

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

66,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

69,000

72,000

66,000
66,050
66,100
66,150
66,200

66,050
66,100
66,150
66,200
66,250

12,363
12,375
12,388
12,400
12,413

8,996
9,004
9,011
9,019
9,026

12,363
12,375
12,388
12,400
12,413

10,919
10,931
10,944
10,956
10,969

69,000
69,050
69,100
69,150
69,200

69,050
69,100
69,150
69,200
69,250

13,113
13,125
13,138
13,150
13,163

9,446
9,454
9,461
9,469
9,476

13,113
13,125
13,138
13,150
13,163

11,669
11,681
11,694
11,706
11,719

72,000
72,050
72,100
72,150
72,200

72,050
72,100
72,150
72,200
72,250

13,863
13,875
13,888
13,900
13,913

9,896
9,904
9,911
9,919
9,926

13,863
13,875
13,888
13,900
13,913

12,419
12,431
12,444
12,456
12,469

66,250
66,300
66,350
66,400
66,450

66,300
66,350
66,400
66,450
66,500

12,425
12,438
12,450
12,463
12,475

9,034
9,041
9,049
9,056
9,064

12,425
12,438
12,450
12,463
12,475

10,981
10,994
11,006
11,019
11,031

69,250
69,300
69,350
69,400
69,450

69,300
69,350
69,400
69,450
69,500

13,175
13,188
13,200
13,213
13,225

9,484
9,491
9,499
9,506
9,514

13,175
13,188
13,200
13,213
13,225

11,731
11,744
11,756
11,769
11,781

72,250
72,300
72,350
72,400
72,450

72,300
72,350
72,400
72,450
72,500

13,925
13,938
13,950
13,963
13,975

9,934
9,941
9,949
9,956
9,964

13,925
13,938
13,950
13,963
13,975

12,481
12,494
12,506
12,519
12,531

66,500
66,550
66,600
66,650
66,700

66,550
66,600
66,650
66,700
66,750

12,488
12,500
12,513
12,525
12,538

9,071
9,079
9,086
9,094
9,101

12,488
12,500
12,513
12,525
12,538

11,044
11,056
11,069
11,081
11,094

69,500
69,550
69,600
69,650
69,700

69,550
69,600
69,650
69,700
69,750

13,238
13,250
13,263
13,275
13,288

9,521
9,529
9,536
9,544
9,551

13,238
13,250
13,263
13,275
13,288

11,794
11,806
11,819
11,831
11,844

72,500
72,550
72,600
72,650
72,700

72,550
72,600
72,650
72,700
72,750

13,988
14,000
14,013
14,025
14,038

9,971
9,979
9,986
9,994
10,001

13,988
14,000
14,013
14,025
14,038

12,544
12,556
12,569
12,581
12,594

66,750
66,800
66,850
66,900
66,950

66,800
66,850
66,900
66,950
67,000

12,550
12,563
12,575
12,588
12,600

9,109
9,116
9,124
9,131
9,139

12,550
12,563
12,575
12,588
12,600

11,106
11,119
11,131
11,144
11,156

69,750
69,800
69,850
69,900
69,950

69,800
69,850
69,900
69,950
70,000

13,300
13,313
13,325
13,338
13,350

9,559
9,566
9,574
9,581
9,589

13,300
13,313
13,325
13,338
13,350

11,856
11,869
11,881
11,894
11,906

72,750
72,800
72,850
72,900
72,950

72,800
72,850
72,900
72,950
73,000

14,050
14,063
14,075
14,088
14,100

10,009
10,016
10,024
10,031
10,039

14,050
14,063
14,075
14,088
14,100

12,606
12,619
12,631
12,644
12,656

67,000

70,000

73,000

67,000
67,050
67,100
67,150
67,200

67,050
67,100
67,150
67,200
67,250

12,613
12,625
12,638
12,650
12,663

9,146
9,154
9,161
9,169
9,176

12,613
12,625
12,638
12,650
12,663

11,169
11,181
11,194
11,206
11,219

70,000
70,050
70,100
70,150
70,200

70,050
70,100
70,150
70,200
70,250

13,363
13,375
13,388
13,400
13,413

9,596
9,604
9,611
9,619
9,626

13,363
13,375
13,388
13,400
13,413

11,919
11,931
11,944
11,956
11,969

73,000
73,050
73,100
73,150
73,200

73,050
73,100
73,150
73,200
73,250

14,113
14,125
14,138
14,150
14,163

10,046
10,054
10,061
10,069
10,076

14,113
14,125
14,138
14,150
14,163

12,669
12,681
12,694
12,706
12,719

67,250
67,300
67,350
67,400
67,450

67,300
67,350
67,400
67,450
67,500

12,675
12,688
12,700
12,713
12,725

9,184
9,191
9,199
9,206
9,214

12,675
12,688
12,700
12,713
12,725

11,231
11,244
11,256
11,269
11,281

70,250
70,300
70,350
70,400
70,450

70,300
70,350
70,400
70,450
70,500

13,425
13,438
13,450
13,463
13,475

9,634
9,641
9,649
9,656
9,664

13,425
13,438
13,450
13,463
13,475

11,981
11,994
12,006
12,019
12,031

73,250
73,300
73,350
73,400
73,450

73,300
73,350
73,400
73,450
73,500

14,175
14,188
14,200
14,213
14,225

10,084
10,091
10,099
10,106
10,114

14,175
14,188
14,200
14,213
14,225

12,731
12,744
12,756
12,769
12,781

67,500
67,550
67,600
67,650
67,700

67,550
67,600
67,650
67,700
67,750

12,738
12,750
12,763
12,775
12,788

9,221
9,229
9,236
9,244
9,251

12,738
12,750
12,763
12,775
12,788

11,294
11,306
11,319
11,331
11,344

70,500
70,550
70,600
70,650
70,700

70,550
70,600
70,650
70,700
70,750

13,488
13,500
13,513
13,525
13,538

9,671
9,679
9,686
9,694
9,701

13,488
13,500
13,513
13,525
13,538

12,044
12,056
12,069
12,081
12,094

73,500
73,550
73,600
73,650
73,700

73,550
73,600
73,650
73,700
73,750

14,238
14,250
14,263
14,275
14,288

10,121
10,129
10,136
10,144
10,151

14,238
14,250
14,263
14,275
14,288

12,794
12,806
12,819
12,831
12,844

67,750
67,800
67,850
67,900
67,950

67,800
67,850
67,900
67,950
68,000

12,800
12,813
12,825
12,838
12,850

9,259
9,266
9,274
9,281
9,289

12,800
12,813
12,825
12,838
12,850

11,356
11,369
11,381
11,394
11,406

70,750
70,800
70,850
70,900
70,950

70,800
70,850
70,900
70,950
71,000

13,550
13,563
13,575
13,588
13,600

9,709
9,716
9,724
9,731
9,739

13,550
13,563
13,575
13,588
13,600

12,106
12,119
12,131
12,144
12,156

73,750
73,800
73,850
73,900
73,950

73,800
73,850
73,900
73,950
74,000

14,300
14,313
14,325
14,338
14,350

10,159
10,169
10,181
10,194
10,206

14,300
14,313
14,325
14,338
14,350

12,856
12,869
12,881
12,894
12,906

68,000

71,000

74,000

68,000
68,050
68,100
68,150
68,200

68,050
68,100
68,150
68,200
68,250

12,863
12,875
12,888
12,900
12,913

9,296
9,304
9,311
9,319
9,326

12,863
12,875
12,888
12,900
12,913

11,419
11,431
11,444
11,456
11,469

71,000
71,050
71,100
71,150
71,200

71,050
71,100
71,150
71,200
71,250

13,613
13,625
13,638
13,650
13,663

9,746
9,754
9,761
9,769
9,776

13,613
13,625
13,638
13,650
13,663

12,169
12,181
12,194
12,206
12,219

74,000
74,050
74,100
74,150
74,200

74,050
74,100
74,150
74,200
74,250

14,363
14,375
14,388
14,400
14,413

10,219
10,231
10,244
10,256
10,269

14,363
14,375
14,388
14,400
14,413

12,919
12,931
12,944
12,956
12,969

68,250
68,300
68,350
68,400
68,450

68,300
68,350
68,400
68,450
68,500

12,925
12,938
12,950
12,963
12,975

9,334
9,341
9,349
9,356
9,364

12,925
12,938
12,950
12,963
12,975

11,481
11,494
11,506
11,519
11,531

71,250
71,300
71,350
71,400
71,450

71,300
71,350
71,400
71,450
71,500

13,675
13,688
13,700
13,713
13,725

9,784
9,791
9,799
9,806
9,814

13,675
13,688
13,700
13,713
13,725

12,231
12,244
12,256
12,269
12,281

74,250
74,300
74,350
74,400
74,450

74,300
74,350
74,400
74,450
74,500

14,425
14,438
14,450
14,463
14,475

10,281
10,294
10,306
10,319
10,331

14,425
14,438
14,450
14,463
14,477

12,981
12,994
13,006
13,019
13,031

68,500
68,550
68,600
68,650
68,700

68,550
68,600
68,650
68,700
68,750

12,988
13,000
13,013
13,025
13,038

9,371
9,379
9,386
9,394
9,401

12,988
13,000
13,013
13,025
13,038

11,544
11,556
11,569
11,581
11,594

71,500
71,550
71,600
71,650
71,700

71,550
71,600
71,650
71,700
71,750

13,738
13,750
13,763
13,775
13,788

9,821
9,829
9,836
9,844
9,851

13,738
13,750
13,763
13,775
13,788

12,294
12,306
12,319
12,331
12,344

74,500
74,550
74,600
74,650
74,700

74,550
74,600
74,650
74,700
74,750

14,488
14,500
14,513
14,525
14,538

10,344
10,356
10,369
10,381
10,394

14,491
14,505
14,519
14,533
14,547

13,044
13,056
13,069
13,081
13,094

68,750
68,800
68,850
68,900
68,950

68,800
68,850
68,900
68,950
69,000

13,050
13,063
13,075
13,088
13,100

9,409
9,416
9,424
9,431
9,439

13,050
13,063
13,075
13,088
13,100

11,606
11,619
11,631
11,644
11,656

71,750
71,800
71,850
71,900
71,950

71,800
71,850
71,900
71,950
72,000

13,800
13,813
13,825
13,838
13,850

9,859
9,866
9,874
9,881
9,889

13,800
13,813
13,825
13,838
13,850

12,356
12,369
12,381
12,394
12,406

74,750
74,800
74,850
74,900
74,950

74,800
74,850
74,900
74,950
75,000

14,550
14,563
14,575
14,588
14,600

10,406
10,419
10,431
10,444
10,456

14,561
14,575
14,589
14,603
14,617

13,106
13,119
13,131
13,144
13,156

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 84 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

75,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

78,000

81,000

75,000
75,050
75,100
75,150
75,200

75,050
75,100
75,150
75,200
75,250

14,613
14,625
14,638
14,650
14,663

10,469
10,481
10,494
10,506
10,519

14,631
14,645
14,659
14,673
14,687

13,169
13,181
13,194
13,206
13,219

78,000
78,050
78,100
78,150
78,200

78,050
78,100
78,150
78,200
78,250

15,363
15,375
15,388
15,400
15,413

11,219
11,231
11,244
11,256
11,269

15,471
15,485
15,499
15,513
15,527

13,919
13,931
13,944
13,956
13,969

81,000
81,050
81,100
81,150
81,200

81,050
81,100
81,150
81,200
81,250

16,113
16,125
16,138
16,150
16,163

11,969
11,981
11,994
12,006
12,019

16,311
16,325
16,339
16,353
16,367

14,669
14,681
14,694
14,706
14,719

75,250
75,300
75,350
75,400
75,450

75,300
75,350
75,400
75,450
75,500

14,675
14,688
14,700
14,713
14,725

10,531
10,544
10,556
10,569
10,581

14,701
14,715
14,729
14,743
14,757

13,231
13,244
13,256
13,269
13,281

78,250
78,300
78,350
78,400
78,450

78,300
78,350
78,400
78,450
78,500

15,425
15,438
15,450
15,463
15,475

11,281
11,294
11,306
11,319
11,331

15,541
15,555
15,569
15,583
15,597

13,981
13,994
14,006
14,019
14,031

81,250
81,300
81,350
81,400
81,450

81,300
81,350
81,400
81,450
81,500

16,175
16,188
16,200
16,213
16,225

12,031
12,044
12,056
12,069
12,081

16,381
16,395
16,409
16,423
16,437

14,731
14,744
14,756
14,769
14,781

75,500
75,550
75,600
75,650
75,700

75,550
75,600
75,650
75,700
75,750

14,738
14,750
14,763
14,775
14,788

10,594
10,606
10,619
10,631
10,644

14,771
14,785
14,799
14,813
14,827

13,294
13,306
13,319
13,331
13,344

78,500
78,550
78,600
78,650
78,700

78,550
78,600
78,650
78,700
78,750

15,488
15,500
15,513
15,525
15,538

11,344
11,356
11,369
11,381
11,394

15,611
15,625
15,639
15,653
15,667

14,044
14,056
14,069
14,081
14,094

81,500
81,550
81,600
81,650
81,700

81,550
81,600
81,650
81,700
81,750

16,238
16,250
16,263
16,275
16,288

12,094
12,106
12,119
12,131
12,144

16,451
16,465
16,479
16,493
16,507

14,794
14,806
14,819
14,831
14,844

75,750
75,800
75,850
75,900
75,950

75,800
75,850
75,900
75,950
76,000

14,800
14,813
14,825
14,838
14,850

10,656
10,669
10,681
10,694
10,706

14,841
14,855
14,869
14,883
14,897

13,356
13,369
13,381
13,394
13,406

78,750
78,800
78,850
78,900
78,950

78,800
78,850
78,900
78,950
79,000

15,550
15,563
15,575
15,588
15,600

11,406
11,419
11,431
11,444
11,456

15,681
15,695
15,709
15,723
15,737

14,106
14,119
14,131
14,144
14,156

81,750
81,800
81,850
81,900
81,950

81,800
81,850
81,900
81,950
82,000

16,300
16,313
16,325
16,338
16,350

12,156
12,169
12,181
12,194
12,206

16,521
16,535
16,549
16,563
16,577

14,856
14,869
14,881
14,894
14,906

76,000

79,000

82,000

76,000
76,050
76,100
76,150
76,200

76,050
76,100
76,150
76,200
76,250

14,863
14,875
14,888
14,900
14,913

10,719
10,731
10,744
10,756
10,769

14,911
14,925
14,939
14,953
14,967

13,419
13,431
13,444
13,456
13,469

79,000
79,050
79,100
79,150
79,200

79,050
79,100
79,150
79,200
79,250

15,613
15,625
15,638
15,650
15,663

11,469
11,481
11,494
11,506
11,519

15,751
15,765
15,779
15,793
15,807

14,169
14,181
14,194
14,206
14,219

82,000
82,050
82,100
82,150
82,200

82,050
82,100
82,150
82,200
82,250

16,363
16,375
16,388
16,400
16,413

12,219
12,231
12,244
12,256
12,269

16,591
16,605
16,619
16,633
16,647

14,919
14,931
14,944
14,956
14,969

76,250
76,300
76,350
76,400
76,450

76,300
76,350
76,400
76,450
76,500

14,925
14,938
14,950
14,963
14,975

10,781
10,794
10,806
10,819
10,831

14,981
14,995
15,009
15,023
15,037

13,481
13,494
13,506
13,519
13,531

79,250
79,300
79,350
79,400
79,450

79,300
79,350
79,400
79,450
79,500

15,675
15,688
15,700
15,713
15,725

11,531
11,544
11,556
11,569
11,581

15,821
15,835
15,849
15,863
15,877

14,231
14,244
14,256
14,269
14,281

82,250
82,300
82,350
82,400
82,450

82,300
82,350
82,400
82,450
82,500

16,425
16,438
16,450
16,463
16,475

12,281
12,294
12,306
12,319
12,331

16,661
16,675
16,689
16,703
16,717

14,981
14,994
15,006
15,019
15,031

76,500
76,550
76,600
76,650
76,700

76,550
76,600
76,650
76,700
76,750

14,988
15,000
15,013
15,025
15,038

10,844
10,856
10,869
10,881
10,894

15,051
15,065
15,079
15,093
15,107

13,544
13,556
13,569
13,581
13,594

79,500
79,550
79,600
79,650
79,700

79,550
79,600
79,650
79,700
79,750

15,738
15,750
15,763
15,775
15,788

11,594
11,606
11,619
11,631
11,644

15,891
15,905
15,919
15,933
15,947

14,294
14,306
14,319
14,331
14,344

82,500
82,550
82,600
82,650
82,700

82,550
82,600
82,650
82,700
82,750

16,488
16,500
16,513
16,525
16,538

12,344
12,356
12,369
12,381
12,394

16,731
16,745
16,759
16,773
16,787

15,044
15,056
15,069
15,081
15,094

76,750
76,800
76,850
76,900
76,950

76,800
76,850
76,900
76,950
77,000

15,050
15,063
15,075
15,088
15,100

10,906
10,919
10,931
10,944
10,956

15,121
15,135
15,149
15,163
15,177

13,606
13,619
13,631
13,644
13,656

79,750
79,800
79,850
79,900
79,950

79,800
79,850
79,900
79,950
80,000

15,800
15,813
15,825
15,838
15,850

11,656
11,669
11,681
11,694
11,706

15,961
15,975
15,989
16,003
16,017

14,356
14,369
14,381
14,394
14,406

82,750
82,800
82,850
82,900
82,950

82,800
82,850
82,900
82,950
83,000

16,550
16,563
16,575
16,588
16,600

12,406
12,419
12,431
12,444
12,456

16,801
16,815
16,829
16,843
16,857

15,106
15,119
15,131
15,144
15,156

77,000

80,000

83,000

77,000
77,050
77,100
77,150
77,200

77,050
77,100
77,150
77,200
77,250

15,113
15,125
15,138
15,150
15,163

10,969
10,981
10,994
11,006
11,019

15,191
15,205
15,219
15,233
15,247

13,669
13,681
13,694
13,706
13,719

80,000
80,050
80,100
80,150
80,200

80,050
80,100
80,150
80,200
80,250

15,863
15,875
15,888
15,900
15,913

11,719
11,731
11,744
11,756
11,769

16,031
16,045
16,059
16,073
16,087

14,419
14,431
14,444
14,456
14,469

83,000
83,050
83,100
83,150
83,200

83,050
83,100
83,150
83,200
83,250

16,613
16,625
16,638
16,650
16,663

12,469
12,481
12,494
12,506
12,519

16,871
16,885
16,899
16,913
16,927

15,169
15,181
15,194
15,206
15,219

77,250
77,300
77,350
77,400
77,450

77,300
77,350
77,400
77,450
77,500

15,175
15,188
15,200
15,213
15,225

11,031
11,044
11,056
11,069
11,081

15,261
15,275
15,289
15,303
15,317

13,731
13,744
13,756
13,769
13,781

80,250
80,300
80,350
80,400
80,450

80,300
80,350
80,400
80,450
80,500

15,925
15,938
15,950
15,963
15,975

11,781
11,794
11,806
11,819
11,831

16,101
16,115
16,129
16,143
16,157

14,481
14,494
14,506
14,519
14,531

83,250
83,300
83,350
83,400
83,450

83,300
83,350
83,400
83,450
83,500

16,675
16,688
16,700
16,713
16,725

12,531
12,544
12,556
12,569
12,581

16,941
16,955
16,969
16,983
16,997

15,231
15,244
15,256
15,269
15,281

77,500
77,550
77,600
77,650
77,700

77,550
77,600
77,650
77,700
77,750

15,238
15,250
15,263
15,275
15,288

11,094
11,106
11,119
11,131
11,144

15,331
15,345
15,359
15,373
15,387

13,794
13,806
13,819
13,831
13,844

80,500
80,550
80,600
80,650
80,700

80,550
80,600
80,650
80,700
80,750

15,988
16,000
16,013
16,025
16,038

11,844
11,856
11,869
11,881
11,894

16,171
16,185
16,199
16,213
16,227

14,544
14,556
14,569
14,581
14,594

83,500
83,550
83,600
83,650
83,700

83,550
83,600
83,650
83,700
83,750

16,738
16,750
16,763
16,775
16,788

12,594
12,606
12,619
12,631
12,644

17,011
17,025
17,039
17,053
17,067

15,294
15,306
15,319
15,331
15,344

77,750
77,800
77,850
77,900
77,950

77,800
77,850
77,900
77,950
78,000

15,300
15,313
15,325
15,338
15,350

11,156
11,169
11,181
11,194
11,206

15,401
15,415
15,429
15,443
15,457

13,856
13,869
13,881
13,894
13,906

80,750
80,800
80,850
80,900
80,950

80,800
80,850
80,900
80,950
81,000

16,050
16,063
16,075
16,088
16,100

11,906
11,919
11,931
11,944
11,956

16,241
16,255
16,269
16,283
16,297

14,606
14,619
14,631
14,644
14,656

83,750
83,800
83,850
83,900
83,950

83,800
83,850
83,900
83,950
84,000

16,800
16,813
16,825
16,838
16,850

12,656
12,669
12,681
12,694
12,706

17,081
17,095
17,109
17,123
17,137

15,356
15,369
15,381
15,394
15,406

(Continued)
* This column must also be used by a qualifying widow(er).

- 85 -

Need more information or forms? Visit IRS.gov.

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

84,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

87,000

90,000

84,000
84,050
84,100
84,150
84,200

84,050
84,100
84,150
84,200
84,250

16,863
16,875
16,888
16,900
16,913

12,719
12,731
12,744
12,756
12,769

17,151
17,165
17,179
17,193
17,207

15,419
15,431
15,444
15,456
15,469

87,000
87,050
87,100
87,150
87,200

87,050
87,100
87,150
87,200
87,250

17,613
17,625
17,638
17,650
17,663

13,469
13,481
13,494
13,506
13,519

17,991
18,005
18,019
18,033
18,047

16,169
16,181
16,194
16,206
16,219

90,000
90,050
90,100
90,150
90,200

90,050
90,100
90,150
90,200
90,250

18,383
18,397
18,411
18,425
18,439

14,219
14,231
14,244
14,256
14,269

18,831
18,845
18,859
18,873
18,887

16,919
16,931
16,944
16,956
16,969

84,250
84,300
84,350
84,400
84,450

84,300
84,350
84,400
84,450
84,500

16,925
16,938
16,950
16,963
16,975

12,781
12,794
12,806
12,819
12,831

17,221
17,235
17,249
17,263
17,277

15,481
15,494
15,506
15,519
15,531

87,250
87,300
87,350
87,400
87,450

87,300
87,350
87,400
87,450
87,500

17,675
17,688
17,700
17,713
17,725

13,531
13,544
13,556
13,569
13,581

18,061
18,075
18,089
18,103
18,117

16,231
16,244
16,256
16,269
16,281

90,250
90,300
90,350
90,400
90,450

90,300
90,350
90,400
90,450
90,500

18,453
18,467
18,481
18,495
18,509

14,281
14,294
14,306
14,319
14,331

18,901
18,915
18,929
18,943
18,957

16,981
16,994
17,006
17,019
17,031

84,500
84,550
84,600
84,650
84,700

84,550
84,600
84,650
84,700
84,750

16,988
17,000
17,013
17,025
17,038

12,844
12,856
12,869
12,881
12,894

17,291
17,305
17,319
17,333
17,347

15,544
15,556
15,569
15,581
15,594

87,500
87,550
87,600
87,650
87,700

87,550
87,600
87,650
87,700
87,750

17,738
17,750
17,763
17,775
17,788

13,594
13,606
13,619
13,631
13,644

18,131
18,145
18,159
18,173
18,187

16,294
16,306
16,319
16,331
16,344

90,500
90,550
90,600
90,650
90,700

90,550
90,600
90,650
90,700
90,750

18,523
18,537
18,551
18,565
18,579

14,344
14,356
14,369
14,381
14,394

18,971
18,985
18,999
19,013
19,027

17,044
17,056
17,069
17,081
17,094

84,750
84,800
84,850
84,900
84,950

84,800
84,850
84,900
84,950
85,000

17,050
17,063
17,075
17,088
17,100

12,906
12,919
12,931
12,944
12,956

17,361
17,375
17,389
17,403
17,417

15,606
15,619
15,631
15,644
15,656

87,750
87,800
87,850
87,900
87,950

87,800
87,850
87,900
87,950
88,000

17,800
17,813
17,825
17,838
17,850

13,656
13,669
13,681
13,694
13,706

18,201
18,215
18,229
18,243
18,257

16,356
16,369
16,381
16,394
16,406

90,750
90,800
90,850
90,900
90,950

90,800
90,850
90,900
90,950
91,000

18,593
18,607
18,621
18,635
18,649

14,406
14,419
14,431
14,444
14,456

19,041
19,055
19,069
19,083
19,097

17,106
17,119
17,131
17,144
17,156

85,000

88,000

91,000

85,000
85,050
85,100
85,150
85,200

85,050
85,100
85,150
85,200
85,250

17,113
17,125
17,138
17,150
17,163

12,969
12,981
12,994
13,006
13,019

17,431
17,445
17,459
17,473
17,487

15,669
15,681
15,694
15,706
15,719

88,000
88,050
88,100
88,150
88,200

88,050
88,100
88,150
88,200
88,250

17,863
17,875
17,888
17,900
17,913

13,719
13,731
13,744
13,756
13,769

18,271
18,285
18,299
18,313
18,327

16,419
16,431
16,444
16,456
16,469

91,000
91,050
91,100
91,150
91,200

91,050
91,100
91,150
91,200
91,250

18,663
18,677
18,691
18,705
18,719

14,469
14,481
14,494
14,506
14,519

19,111
19,125
19,139
19,153
19,167

17,169
17,181
17,194
17,206
17,219

85,250
85,300
85,350
85,400
85,450

85,300
85,350
85,400
85,450
85,500

17,175
17,188
17,200
17,213
17,225

13,031
13,044
13,056
13,069
13,081

17,501
17,515
17,529
17,543
17,557

15,731
15,744
15,756
15,769
15,781

88,250
88,300
88,350
88,400
88,450

88,300
88,350
88,400
88,450
88,500

17,925
17,938
17,950
17,963
17,975

13,781
13,794
13,806
13,819
13,831

18,341
18,355
18,369
18,383
18,397

16,481
16,494
16,506
16,519
16,531

91,250
91,300
91,350
91,400
91,450

91,300
91,350
91,400
91,450
91,500

18,733
18,747
18,761
18,775
18,789

14,531
14,544
14,556
14,569
14,581

19,181
19,195
19,209
19,223
19,237

17,231
17,244
17,256
17,269
17,281

85,500
85,550
85,600
85,650
85,700

85,550
85,600
85,650
85,700
85,750

17,238
17,250
17,263
17,275
17,288

13,094
13,106
13,119
13,131
13,144

17,571
17,585
17,599
17,613
17,627

15,794
15,806
15,819
15,831
15,844

88,500
88,550
88,600
88,650
88,700

88,550
88,600
88,650
88,700
88,750

17,988
18,000
18,013
18,025
18,038

13,844
13,856
13,869
13,881
13,894

18,411
18,425
18,439
18,453
18,467

16,544
16,556
16,569
16,581
16,594

91,500
91,550
91,600
91,650
91,700

91,550
91,600
91,650
91,700
91,750

18,803
18,817
18,831
18,845
18,859

14,594
14,606
14,619
14,631
14,644

19,251
19,265
19,279
19,293
19,307

17,294
17,306
17,319
17,331
17,344

85,750
85,800
85,850
85,900
85,950

85,800
85,850
85,900
85,950
86,000

17,300
17,313
17,325
17,338
17,350

13,156
13,169
13,181
13,194
13,206

17,641
17,655
17,669
17,683
17,697

15,856
15,869
15,881
15,894
15,906

88,750
88,800
88,850
88,900
88,950

88,800
88,850
88,900
88,950
89,000

18,050
18,063
18,075
18,088
18,100

13,906
13,919
13,931
13,944
13,956

18,481
18,495
18,509
18,523
18,537

16,606
16,619
16,631
16,644
16,656

91,750
91,800
91,850
91,900
91,950

91,800
91,850
91,900
91,950
92,000

18,873
18,887
18,901
18,915
18,929

14,656
14,669
14,681
14,694
14,706

19,321
19,335
19,349
19,363
19,377

17,356
17,369
17,381
17,394
17,406

86,000

89,000

92,000

86,000
86,050
86,100
86,150
86,200

86,050
86,100
86,150
86,200
86,250

17,363
17,375
17,388
17,400
17,413

13,219
13,231
13,244
13,256
13,269

17,711
17,725
17,739
17,753
17,767

15,919
15,931
15,944
15,956
15,969

89,000
89,050
89,100
89,150
89,200

89,050
89,100
89,150
89,200
89,250

18,113
18,125
18,138
18,150
18,163

13,969
13,981
13,994
14,006
14,019

18,551
18,565
18,579
18,593
18,607

16,669
16,681
16,694
16,706
16,719

92,000
92,050
92,100
92,150
92,200

92,050
92,100
92,150
92,200
92,250

18,943
18,957
18,971
18,985
18,999

14,719
14,731
14,744
14,756
14,769

19,391
19,405
19,419
19,433
19,447

17,419
17,431
17,444
17,456
17,469

86,250
86,300
86,350
86,400
86,450

86,300
86,350
86,400
86,450
86,500

17,425
17,438
17,450
17,463
17,475

13,281
13,294
13,306
13,319
13,331

17,781
17,795
17,809
17,823
17,837

15,981
15,994
16,006
16,019
16,031

89,250
89,300
89,350
89,400
89,450

89,300
89,350
89,400
89,450
89,500

18,175
18,188
18,201
18,215
18,229

14,031
14,044
14,056
14,069
14,081

18,621
18,635
18,649
18,663
18,677

16,731
16,744
16,756
16,769
16,781

92,250
92,300
92,350
92,400
92,450

92,300
92,350
92,400
92,450
92,500

19,013
19,027
19,041
19,055
19,069

14,781
14,794
14,806
14,819
14,831

19,461
19,475
19,489
19,503
19,517

17,481
17,494
17,506
17,519
17,531

86,500
86,550
86,600
86,650
86,700

86,550
86,600
86,650
86,700
86,750

17,488
17,500
17,513
17,525
17,538

13,344
13,356
13,369
13,381
13,394

17,851
17,865
17,879
17,893
17,907

16,044
16,056
16,069
16,081
16,094

89,500
89,550
89,600
89,650
89,700

89,550
89,600
89,650
89,700
89,750

18,243
18,257
18,271
18,285
18,299

14,094
14,106
14,119
14,131
14,144

18,691
18,705
18,719
18,733
18,747

16,794
16,806
16,819
16,831
16,844

92,500
92,550
92,600
92,650
92,700

92,550
92,600
92,650
92,700
92,750

19,083
19,097
19,111
19,125
19,139

14,844
14,856
14,869
14,881
14,894

19,531
19,545
19,559
19,573
19,587

17,544
17,556
17,569
17,581
17,594

86,750
86,800
86,850
86,900
86,950

86,800
86,850
86,900
86,950
87,000

17,550
17,563
17,575
17,588
17,600

13,406
13,419
13,431
13,444
13,456

17,921
17,935
17,949
17,963
17,977

16,106
16,119
16,131
16,144
16,156

89,750
89,800
89,850
89,900
89,950

89,800
89,850
89,900
89,950
90,000

18,313
18,327
18,341
18,355
18,369

14,156
14,169
14,181
14,194
14,206

18,761
18,775
18,789
18,803
18,817

16,856
16,869
16,881
16,894
16,906

92,750
92,800
92,850
92,900
92,950

92,800
92,850
92,900
92,950
93,000

19,153
19,167
19,181
19,195
19,209

14,906
14,919
14,931
14,944
14,956

19,601
19,615
19,629
19,643
19,657

17,606
17,619
17,631
17,644
17,656

(Continued)
* This column must also be used by a qualifying widow(er).

Need more information or forms? Visit IRS.gov.

- 86 -

2014 Tax Table Continued


If line 43
(taxable
income) is
At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

If line 43
(taxable
income) is

And you are


Single

Your tax is

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold

At
least

But
less
than

And you are


Single

Your tax is

93,000

Married Married Head of


filing
filing
a
jointly * sepahouserately
hold
Your tax is

96,000

99,000

93,000
93,050
93,100
93,150
93,200

93,050
93,100
93,150
93,200
93,250

19,223
19,237
19,251
19,265
19,279

14,969
14,981
14,994
15,006
15,019

19,671
19,685
19,699
19,713
19,727

17,669
17,681
17,694
17,706
17,719

96,000
96,050
96,100
96,150
96,200

96,050
96,100
96,150
96,200
96,250

20,063
20,077
20,091
20,105
20,119

15,719
15,731
15,744
15,756
15,769

20,511
20,525
20,539
20,553
20,567

18,419
18,431
18,444
18,456
18,469

99,000
99,050
99,100
99,150
99,200

99,050
99,100
99,150
99,200
99,250

20,903
20,917
20,931
20,945
20,959

16,469
16,481
16,494
16,506
16,519

21,351
21,365
21,379
21,393
21,407

19,169
19,181
19,194
19,206
19,219

93,250
93,300
93,350
93,400
93,450

93,300
93,350
93,400
93,450
93,500

19,293
19,307
19,321
19,335
19,349

15,031
15,044
15,056
15,069
15,081

19,741
19,755
19,769
19,783
19,797

17,731
17,744
17,756
17,769
17,781

96,250
96,300
96,350
96,400
96,450

96,300
96,350
96,400
96,450
96,500

20,133
20,147
20,161
20,175
20,189

15,781
15,794
15,806
15,819
15,831

20,581
20,595
20,609
20,623
20,637

18,481
18,494
18,506
18,519
18,531

99,250
99,300
99,350
99,400
99,450

99,300
99,350
99,400
99,450
99,500

20,973
20,987
21,001
21,015
21,029

16,531
16,544
16,556
16,569
16,581

21,421
21,435
21,449
21,463
21,477

19,231
19,244
19,256
19,269
19,281

93,500
93,550
93,600
93,650
93,700

93,550
93,600
93,650
93,700
93,750

19,363
19,377
19,391
19,405
19,419

15,094
15,106
15,119
15,131
15,144

19,811
19,825
19,839
19,853
19,867

17,794
17,806
17,819
17,831
17,844

96,500
96,550
96,600
96,650
96,700

96,550
96,600
96,650
96,700
96,750

20,203
20,217
20,231
20,245
20,259

15,844
15,856
15,869
15,881
15,894

20,651
20,665
20,679
20,693
20,707

18,544
18,556
18,569
18,581
18,594

99,500
99,550
99,600
99,650
99,700

99,550
99,600
99,650
99,700
99,750

21,043
21,057
21,071
21,085
21,099

16,594
16,606
16,619
16,631
16,644

21,491
21,505
21,519
21,533
21,547

19,294
19,306
19,319
19,331
19,344

93,750
93,800
93,850
93,900
93,950

93,800
93,850
93,900
93,950
94,000

19,433
19,447
19,461
19,475
19,489

15,156
15,169
15,181
15,194
15,206

19,881
19,895
19,909
19,923
19,937

17,856
17,869
17,881
17,894
17,906

96,750
96,800
96,850
96,900
96,950

96,800
96,850
96,900
96,950
97,000

20,273
20,287
20,301
20,315
20,329

15,906
15,919
15,931
15,944
15,956

20,721
20,735
20,749
20,763
20,777

18,606
18,619
18,631
18,644
18,656

99,750
99,800
99,800
99,850
99,850
99,900
99,900
99,950
99,950 100,000

21,113
21,127
21,141
21,155
21,169

16,656
16,669
16,681
16,694
16,706

21,561
21,575
21,589
21,603
21,617

19,356
19,369
19,381
19,394
19,406

94,000

97,000

94,000
94,050
94,100
94,150
94,200

94,050
94,100
94,150
94,200
94,250

19,503
19,517
19,531
19,545
19,559

15,219
15,231
15,244
15,256
15,269

19,951
19,965
19,979
19,993
20,007

17,919
17,931
17,944
17,956
17,969

97,000
97,050
97,100
97,150
97,200

97,050
97,100
97,150
97,200
97,250

20,343
20,357
20,371
20,385
20,399

15,969
15,981
15,994
16,006
16,019

20,791
20,805
20,819
20,833
20,847

18,669
18,681
18,694
18,706
18,719

94,250
94,300
94,350
94,400
94,450

94,300
94,350
94,400
94,450
94,500

19,573
19,587
19,601
19,615
19,629

15,281
15,294
15,306
15,319
15,331

20,021
20,035
20,049
20,063
20,077

17,981
17,994
18,006
18,019
18,031

97,250
97,300
97,350
97,400
97,450

97,300
97,350
97,400
97,450
97,500

20,413
20,427
20,441
20,455
20,469

16,031
16,044
16,056
16,069
16,081

20,861
20,875
20,889
20,903
20,917

18,731
18,744
18,756
18,769
18,781

94,500
94,550
94,600
94,650
94,700

94,550
94,600
94,650
94,700
94,750

19,643
19,657
19,671
19,685
19,699

15,344
15,356
15,369
15,381
15,394

20,091
20,105
20,119
20,133
20,147

18,044
18,056
18,069
18,081
18,094

97,500
97,550
97,600
97,650
97,700

97,550
97,600
97,650
97,700
97,750

20,483
20,497
20,511
20,525
20,539

16,094
16,106
16,119
16,131
16,144

20,931
20,945
20,959
20,973
20,987

18,794
18,806
18,819
18,831
18,844

94,750
94,800
94,850
94,900
94,950

94,800
94,850
94,900
94,950
95,000

19,713
19,727
19,741
19,755
19,769

15,406
15,419
15,431
15,444
15,456

20,161
20,175
20,189
20,203
20,217

18,106
18,119
18,131
18,144
18,156

97,750
97,800
97,850
97,900
97,950

97,800
97,850
97,900
97,950
98,000

20,553
20,567
20,581
20,595
20,609

16,156
16,169
16,181
16,194
16,206

21,001
21,015
21,029
21,043
21,057

18,856
18,869
18,881
18,894
18,906

95,000

$100,000
or over
use the Tax
Computation
Worksheet

98,000

95,000
95,050
95,100
95,150
95,200

95,050
95,100
95,150
95,200
95,250

19,783
19,797
19,811
19,825
19,839

15,469
15,481
15,494
15,506
15,519

20,231
20,245
20,259
20,273
20,287

18,169
18,181
18,194
18,206
18,219

98,000
98,050
98,100
98,150
98,200

98,050
98,100
98,150
98,200
98,250

20,623
20,637
20,651
20,665
20,679

16,219
16,231
16,244
16,256
16,269

21,071
21,085
21,099
21,113
21,127

18,919
18,931
18,944
18,956
18,969

95,250
95,300
95,350
95,400
95,450

95,300
95,350
95,400
95,450
95,500

19,853
19,867
19,881
19,895
19,909

15,531
15,544
15,556
15,569
15,581

20,301
20,315
20,329
20,343
20,357

18,231
18,244
18,256
18,269
18,281

98,250
98,300
98,350
98,400
98,450

98,300
98,350
98,400
98,450
98,500

20,693
20,707
20,721
20,735
20,749

16,281
16,294
16,306
16,319
16,331

21,141
21,155
21,169
21,183
21,197

18,981
18,994
19,006
19,019
19,031

95,500
95,550
95,600
95,650
95,700

95,550
95,600
95,650
95,700
95,750

19,923
19,937
19,951
19,965
19,979

15,594
15,606
15,619
15,631
15,644

20,371
20,385
20,399
20,413
20,427

18,294
18,306
18,319
18,331
18,344

98,500
98,550
98,600
98,650
98,700

98,550
98,600
98,650
98,700
98,750

20,763
20,777
20,791
20,805
20,819

16,344
16,356
16,369
16,381
16,394

21,211
21,225
21,239
21,253
21,267

19,044
19,056
19,069
19,081
19,094

95,750
95,800
95,850
95,900
95,950

95,800
95,850
95,900
95,950
96,000

19,993
20,007
20,021
20,035
20,049

15,656
15,669
15,681
15,694
15,706

20,441
20,455
20,469
20,483
20,497

18,356
18,369
18,381
18,394
18,406

98,750
98,800
98,850
98,900
98,950

98,800
98,850
98,900
98,950
99,000

20,833
20,847
20,861
20,875
20,889

16,406
16,419
16,431
16,444
16,456

21,281
21,295
21,309
21,323
21,337

19,106
19,119
19,131
19,144
19,156

* This column must also be used by a qualifying widow(er).

- 87 -

Need more information or forms? Visit IRS.gov.

2014 Tax Computation WorksheetLine 44

See the instructions for line 44 to see if you must use the worksheet below to figure your tax.

CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.

Section AUse if your filing status is Single. Complete the row below that applies to you.

Taxable income.
If line 43 is

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

(d)
Subtraction amount

At least $100,000 but not over $186,350 $

28% (.28)

$ 6,824.25

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

33% (.33)

$ 16,141.75

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

35% (.35)

$ 24,243.75

Over $406,750

39.6% (.396)

$ 42,954.25

Section BUse if your filing status is Married filing jointly or Qualifying widow(er). Complete the row below that
applies to you.

Taxable income.
If line 43 is

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

Tax.
Subtract (d) from (c). Enter the
(d)
result here and on Form 1040,
Subtraction amount
line 44

At least $100,000 but not over $148,850 $

25% (.25)

$ 8,287.50

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

28% (.28)

$ 12,753.00

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

33% (.33)

$ 24,095.50

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

35% (.35)

$ 32,197.50

Over $457,600

39.6% (.396)

$ 53,247.10

Section CUse if your filing status is Married filing separately. Complete the row below that applies to you.

Taxable income.
If line 43 is

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

At least $100,000 but not over $113,425 $

28% (.28)

$ 6,376.50

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

33% (.33)

$ 12,047.75

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

35% (.35)

$ 16,098.75

Over $228,800

39.6% (.396)

$ 26,623.55

Section DUse if your filing status is Head of household. Complete the row below that applies to you.

Taxable income.
If line 43 is

(a)
Enter the amount from line 43

(c)
Multiply
(a) by (b)

(b)
Multiplication amount

(d)
Subtraction amount

Tax.
Subtract (d) from (c). Enter
the result here and on Form
1040, line 44

At least $100,000 but not over $127,550 $

25% (.25)

$ 5,587.50

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

28% (.28)

$ 9,414.00

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

33% (.33)

$ 19,744.00

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

35% (.35)

$ 27,846.00

Over $432,200

39.6% (.396)

$ 47,727.20

Need more information or forms? Visit IRS.gov.

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