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Tax Center

Tax Center

2013 Tax Rates

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

Single

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

Head of Household

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

Married Filing Jointly

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

Married Filing Separately

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

Standard Mileage Rate

Use Rate
Business 56.5 cents
Medical Care or Move 24 cents
Charitible 14 cents
2012 Tax Rates

Caution. Do not use these Tax Rate Schedules to figure your 2011 taxes. Use only to figure your 2012 estimated taxes.

Schedule X – Single

Over-- But not over-- The tax is: Of the amount over--
0 8,700 ----------- 10% 0
8,700 35,350 870.00 + 15% 8,700
35,350 85,650 4,867.50 + 25% 35,350
85,650 178,650 17,442.50 + 28% 85,650
178,650 388,350 43,482.50 + 33% 178,650
388,350 ------------ 112,683.50 + 35% 388,350

Schedule Y-1 – Married filing jointly or Qualifying widow(er)

Over-- But not over-- The tax is: Of the amount over--
0 17,400 ----------- 10% 0
17,400 70,700 1,740.00 + 15% 17,400
70,700 142,700 9,735.00 + 25% 70,700
142,700 217,450 27,735.00 + 28% 142,700
217,450 388,350 48,665.00 + 33% 217,450
388,350 ------------ 105,062.00 + 35% 388,350

Schedule Z – Head of household

Over-- But not over-- The tax is: Of the amount over--
0 12,400 ----------- 10% 0
12,400 47,350 1,240.00 + 15% 12,400
47,350 122,300 6,482.50 + 25% 47,350
122,300 198,050 25,220.00 + 28% 122,300
198,050 388,350 46,430.00 + 33% 198,050
388,350 ------------ 109,229.00 + 35% 388,350

Schedule Y-2 – Married filing separately

Over-- But not over-- The tax is: Of the amount over--
0 8,700 ----------- 10% 0
8,700 35,350 870.00 + 15% 8,700
35,350 71,350 4,867.50 + 25% 35,350
71,350 108,725 13,867.50 + 28% 71,350
108,725 194,175 24,332.50 + 33% 108,725
194,175 ------------ 52,531.00 + 35% 194,175

Standard Mileage Rate

Use Rate
Business 55.5 cents
Medical Care or Move 23 cents
Charitible 14 cents
Tax Forms

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State Tax Forms:

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Where is My Refund?

Federal Refund

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State Refund

Tax Due Dates
April
Mon 1 Electronically file Forms W-2, W-2G, 1098, 1099, and 8027.
Mon 1 File Form 2290 and pay the tax for vehicles first used in February.
Mon 1 File Form 730 and pay the tax on wagers accepted during February.
Wed 3 Deposit payroll tax for payments on Mar 27-29 if the semiweekly deposit rule applies.
Fri 5 Deposit payroll tax for payments on Mar 30 - Apr 2 if the semiweekly deposit rule applies.
Wed 10 Employers: Employees are required to report to you tips of $20 or more earned during March.
Wed 10 Deposit payroll tax for payments on Apr 3-5 if the semiweekly deposit rule applies.
Fri 12 Deposit payroll tax for payments on Apr 6-9 if the semiweekly deposit rule applies.
Mon 15 Individuals: File Form 1040, 1040A, or 1040EZ. For automatic 6-month extension file Form 4868 and deposit estimated tax. Pay the first installment of 2013 estimated tax.
Mon 15 Partnerships: File Form 1065 and furnish a copy of Sch. K-1 to each partner.
Mon 15 Electing Large Partnerships: File Form 1065 calendar year return.
Mon 15 Household Employers: File Sch. H with Form 1040 if you paid $1,800 or more to a household employee.
Mon 15 Corporations: Deposit the first installment of your 2013 estimated tax.
Mon 15 Employers: Deposit payroll tax for Mar. if the monthly deposit rule applies.
Wed 17 Deposit payroll tax for payments on Apr 10-12 if the semiweekly deposit rule applies.
Fri 19 Deposit payroll tax for payments on Apr 13-16 if the semiweekly deposit rule applies.
Wed 24 Deposit payroll tax for payments on Apr 17-19 if the semiweekly deposit rule applies.
Fri 26 Deposit payroll tax for payments on Apr 20-23 if the semiweekly deposit rule applies.
Tue 30 File Form 720 for the first quarter.
Tue 30 File Form 730 and pay the tax on wagers accepted during March.
Tue 30 File Form 2290 and pay the tax on vehicles first used in March.
Tue 30 Employers: File Form 941 for the first quarter.
Tue 30 Deposit FUTA tax owed through Mar if more than $500.
May
Wed 1 Deposit payroll tax for payments on Apr 24-26 if the semiweekly deposit rule applies.
Fri 3 Deposit payroll tax for payments on Apr 27-30 if the semiweekly deposit rule applies.
Wed 8 Deposit payroll tax for payments on May 1-3 if the semiweekly deposit rule applies.
Fri 10 Employers: Employees are required to report to you tips of $20 or more earned during April.
Fri 10 File Form 941 for the first quarter if you timely deposited all required payments.
Fri 10 Deposit payroll tax for payments on May 4-7 if the semiweekly deposit rule applies.
Wed 15 Deposit payroll tax for Apr if the monthly deposit rule applies.
Wed 15 Deposit payroll tax for payments on May 8-10 if the semiweekly deposit rule applies.
Fri 17 Deposit payroll tax for payments on May 11-14 if the semiweekly deposit rule applies.
Wed 22 Deposit payroll tax for payments on May 15-17 if the semiweekly deposit rule applies.
Fri 24 Deposit payroll tax for payments on May 18-21 if the semiweekly deposit rule applies.
Thu 30 Deposit payroll tax for payments on May 22-24 if the semiweekly deposit rule applies.
Fri 31 File Form 730 and pay the tax on wagers accepted during April.
Fri 31 File Form 2290 and pay the tax for vehicles first used during April.
Fri 31 Deposit payroll tax for payments on May 25-28 if the semiweekly deposit rule applies.
June
Wed 5 Deposit payroll tax for payments on May 29-31 if the semiweekly deposit rule applies.
Fri 7 Deposit payroll tax for payments on Jun 1-4 if the semiweekly deposit rule applies.
Mon 10 Employers: Employees are required to report to you tips of $20 or more earned during May.
Wed 12 Deposit payroll tax for payments on Jun 5-7 if the semiweekly deposit rule applies.
Fri 14 Deposit payroll tax for payments on Jun 8-11 if the semiweekly deposit rule applies.
Mon 17 Individuals outside the U.S.: File Form 1040.
Mon 17 Individuals: Pay the second installment of 2013 estimated tax.
Mon 17 Employers: Deposit payroll tax for May if the monthly deposit rule applies.
Mon 17 Corporations: Deposit the second installment of your 2013 estimated tax.
Wed 19 Deposit payroll tax for payments on Jun 12-14 if the semiweekly deposit rule applies.
Fri 21 Deposit payroll tax for payments on Jun 15-18 if the semiweekly deposit rule applies.
Wed 26 Deposit payroll tax for payments on Jun 19-21 if the semiweekly deposit rule applies.
Fri 28 Deposit payroll tax for payments on Jun 22-25 if the semiweekly deposit rule applies.
July
Mon 1 File Form 730 and pay the tax on wagers accepted during May.
Mon 1 File Form 2290 and pay the tax for vehicles first used during May.
Mon 1 File Form 11-C to register and pay annual tax if you are in the business of taking wagers.
Wed 3 Deposit payroll tax for payments on Jun 26-28 if the semiweekly deposit rule applies.
Mon 8 Deposit payroll tax for payments on Jun 29 - Jul 2 if the semiweekly deposit rule applies.
Wed 10 Deposit payroll tax for payments on Jul 3-5 if the semiweekly deposit rule applies.
Wed 10 Employers: Employees are required to report to you tips of $20 or more earned during June.
Fri 12 Deposit payroll tax for payments on Jul 6-9 if the semiweekly deposit rule applies.
Mon 15 Deposit payroll tax for Jun if the monthly deposit rule applies.
Wed 17 Deposit payroll tax for payments on Jul 10-12 if the semiweekly deposit rule applies.
Fri 19 Deposit payroll tax for payments on Jul 13-16 if the semiweekly deposit rule applies.
Wed 24 Deposit payroll tax for payments on Jul 17-19 if the semiweekly deposit rule applies.
Fri 26 Deposit payroll tax for payments on Jul 20-23 if the semiweekly deposit rule applies.
Wed 31 Deposit payroll tax for payments on Jul 24-26 if the semiweekly deposit rule applies.
Wed 31 File Form 720 for the second quarter.
Wed 31 File Form 730 and pay the tax on wagers accepted during June.
Wed 31 File Form 2290 and pay the tax for vehicles first used during June.
Wed 31 Employers: File Form 5500 or 5500-EZ.
Wed 31 Deposit FUTA owed through June if more than $500.
Wed 31 File Form 941 for the second quarter.
August
Fri 2 Deposit payroll tax for payments on Jul 27-30 if the semiweekly deposit rule applies.
Wed 7 Deposit payroll tax for payments on Jul 31 - Aug 2 if the semiweekly deposit rule applies.
Fri 9 Deposit payroll tax for payments on Aug 3-6 if the semiweekly deposit rule applies.
Mon 12 Employers: Employees are required to report to you tips of $20 or more earned during July.
Mon 12 File Form 941 for the second quarter if you timely deposited all required payments.
Wed 14 Deposit payroll tax for payments on Aug 7-9 if the semiweekly deposit rule applies.
Thu 15 Deposit payroll tax for Jul if the monthly deposit rule applies.
Fri 16 Deposit payroll tax for payments on Aug 10-13 if the semiweekly deposit rule applies.
Wed 21 Deposit payroll tax for payments on Aug 14-16 if the semiweekly deposit rule applies.
Fri 23 Deposit payroll tax for payments on Aug 17-20 if the semiweekly deposit rule applies.
Wed 28 Deposit payroll tax for payments on Aug 21-23 if the semiweekly deposit rule applies.
Fri 30 Deposit payroll tax for payments on Aug 24-27 if the semiweekly deposit rule applies.
September
Tue 3 File Form 730 and pay tax on wagers accepted during July.
Tue 3 File Form 2290 and pay the tax for vehicles first used during July.
Thu 5 Deposit payroll tax for payments on Aug 28-30 if the semiweekly deposit rule applies.
Fri 6 Deposit payroll tax for payments on Aug 31 - Sep 3 if the semiweekly deposit rule applies.
Tue 10 Employers: Employees are required to report to you tips of $20 ore more earned during August.
Wed 11 Deposit payroll tax for payments on Sep 4-6 if the semiweekly deposit rule applies.
Fri 13 Deposit payroll tax for payments on Sep 7-10 if the semiweekly deposit rule applies.
Mon 16 Individuals: Pay the third installment of your 2013 estimated tax.
Mon 16 Partnerships: File Form 1065 if you timely requested a 5-month extension.
Mon 16 Corporations: File calendar year Form 1120 or 1120S if you timely requested a 6-month extension.
Mon 16 Corporations: Deposit the third installment of your 2013 estimated tax.
Mon 16 Deposit payroll tax for Aug if the monthly deposit rule applies.
Wed 18 Deposit payroll tax for payments on Sep 11-13 if the semiweekly deposit rule applies.
Fri 20 Deposit payroll tax for payments on Sep 14-17 if the semiweekly deposit rule applies.
Wed 25 Deposit payroll tax for payments on Sep 18-20 if the semiweekly deposit rule applies.
Fri 27 Deposit payroll tax for payments on Sep 21-24 if the semiweekly deposit rule applies.
Mon 30 File Form 730 and pay tax on wagers accepted during August.
Mon 30 File Form 2290 and pay the tax for vehicles first used during August.
October
Wed 2 Deposit payroll tax for payments on Sep 25-27 if the semiweekly rule applies.
Fri 4 Deposit payroll tax for payments on Sep 28-Oct 1 if the semiweekly deposit rule applies.
Wed 9 Deposit payroll tax for payments on Oct 2-4 if the semiweekly deposit rule applies.
Thu 10 Employers: Employees are required to report to you tips of $20 or more earned during September.
Fri 11 Deposit payroll tax for payments on Oct 5-8 if the semiweekly deposit rule applies.
Tue 15 Deposit payroll tax for Sep if the monthly deposit rule applies.
Tue 15 Individuals: File Form 1040, 1040A, or 1040EZ if you timely requested a 6-month extension.
Tue 15 Electing Large Partnerships: File Form 1065 if you timely requested a 6-month extension.
Tue 15 File Form 5500 if you timely requested an extension on Form 5558.
Thu 17 Deposit payroll tax for payments on Oct 9-11 if the semiweekly deposit rule applies.
Fri 18 Deposit payroll tax for payments on Oct 12-15 if the semiweekly deposit rule applies.
Wed 23 Deposit payroll tax for payments on Oct 16-18 if the semiweekly deposit rule applies.
Fri 25 Deposit payroll tax for payments on Oct 19-22 if the semiweekly deposit rule applies.
Wed 30 Deposit payroll tax for payments on Oct 23-25 if the semiweekly deposit rule applies.
Thu 31 File Form 720 for the third quarter.
Thu 31 File Form 730 and pay tax on wagers accepted during September.
Thu 31 File Form 2290 and pay the tax for vehicles first used during September.
Thu 31 File Form 941 for the third quarter.
Thu 31 Deposit FUTA owed through Sep if more than $500.
November
Fri 1 Deposit payroll tax for payments on Oct 26-29 if the semiweekly deposit rule applies.
Wed 6 Deposit payroll tax for payments on Oct 30 - Nov 1 if the semiweekly deposit rule applies.
Fri 8 Deposit payroll tax for payments on Nov 2-5 if the semiweekly deposit rule applies.
Tue 12 File Form 941 for the third quarter if you timely deposited all required payments.
Tue 12 Employers: Employees are required to report to you tips of $20 or more earned during October.
Thu 14 Deposit payroll tax for payments on Nov 6-8 if the semiweekly deposit rule applies.
Fri 15 Deposit payroll tax for payments on Nov 9-12 if the semiweekly deposit rule applies.
Fri 15 Deposit payroll tax for Oct if the monthly rule applies.
Wed 20 Deposit payroll tax for payments on Nov 13-15 if the semiweekly deposit rule applies.
Fri 22 Deposit payroll tax for payments on Nov 16-19 if the semiweekly deposit rule applies.
Wed 27 Deposit payroll tax for payments on Nov 20-22 if the semiweekly deposit rule applies.
December
Mon 2 Deposit payroll tax for payments on Nov 23-26 if the semiweekly deposit rule applies.
Mon 2 File Form 730 and pay tax on wagers accepted during October.
Mon 2 File Form 2290 and pay the tax for vehicles first used during October.
Wed 4 Deposit payroll tax for payments on Nov 27-29 if the semiweekly deposit rule applies.
Fri 6 Deposit payroll tax for payments on Nov 30 - Dec 3 if the semiweekly deposit rule applies.
Tue 10 Employers: Employees are required to report to you tips of $20 or more earned during November.
Wed 11 Deposit payroll tax for payments on Dec 4-6 if the semiweekly deposit rule applies.
Fri 13 Deposit payroll tax for payments on Dec 7-10 if the semiweekly deposit rule applies.
Mon 16 Corporations: Deposit the fourth installment of your 2013 estimated tax.
Mon 16 Deposit payroll tax for Nov if the monthly deposit rule applies.
Wed 18 Deposit payroll tax for payments on Dec 11-13 if the semiweekly deposit rule applies.
Fri 20 Deposit payroll tax for payments on Dec 14-17 if the semiweekly deposit rule applies.
Thu 26 Deposit payroll tax for payments on Dec 18-20 if the semiweekly deposit rule applies.
Mon 30 Deposit payroll tax for payments on Dec 21-24 if the semiweekly deposit rule applies.
Tue 31 File Form 730 and pay tax on wagers accepted during November.
Tue 31 File Form 2290 and pay the tax for vehicles first used during November.
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