2013 Tax Rates Schedule X - Single

If taxable income is over: But not over: The tax is:
$0 $8,925 $10% of the taxable amount
$8,925  $36,250 $892.50 plus 15% of the excess over $8,925
$36,250 $87,850  $4,991.25 plus 25% of the excess over $36,250
$87,850 $183,250 $17,891.25 plus 28% of the excess over $87,850
$183,250 $398,350 $44,603.25 plus 33% of the excess over $183,250
$398,350 $400,000 $115,586.25 plus 35% of the excess over $398,350
Over $400,000 no limit $116,163.75 plus 39.6% o the excess over $400,000

2013 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

If taxable income is over: But not over: The tax is:
$0 $17,850 $10% of the taxable amount
$17,850 $72,500 $1,785 plus 15% of the excess over $17,850
$72,500 $146,400 $9,982.50 plus 25% of the excess over $72,500
$146,400 $223,050 $28,457.50 plus 28% of the excess over $146,400
$223,050 $398,350 $49,919.50 plus 33% of the excess over $223,050
$398,350 $450,000 $107,768.50 plus 35% of the excess over $398,350
$450,000 no limit $125,846 plus 39.6% of the excess over $450,000

2013 Tax Rates Schedule Y-2 - Married Filing Separately

If taxable income is over: But not over: The tax is:
$0 $8,925 $10% of the taxable amount
$8,925 $36,250 $892.50 plus 15% of the excess over $8,925
$36,250 $73,200 $4,991.25 plus 25% of the excess over $36,250
$73,200 $111,525 $14,228.75 plus 28% of the excess over $73,200
$111,525 $199,175 $24,959.75 plus 33% of the excess over $111,525
$199,175 $225,000 $53,884.25 plus 35% of the excess over $199,175
Over $225,000 no limit $62,923 plus 39.6% of the excess over $225,000

2013 Tax Rates Schedule Z - Head of Household

If taxable income is over: But not over: The tax is:
$0 $12,750 $10% of the taxable amount
$12,750 $48,600 $1,275 plus 15% of the excess over $12,750
$48,600 $125,450 $6,652.50 plus 25% of the excess over $48,600
$125,450 $203,150 $25,865 plus 28% of the excess over $125,450
$203,150 $398,350 $47,621 plus 33% of the excess over $203,150
$398,350 $425,000 $112,037 plus 35% of the excess over $398,350
$425,000 no limit $121,364.50 plus 39.6% of the excess over $425,000

Social Security 2013 Tax Rates

Base Salary $113,700
Social Security Tax Rate 6.2%
Maximum Social Security Tax $7,049.40
Medicare Base Salary Unlimited
Medicare Tax Rate 1.45%

Education 2013 Tax Rates

American Opportunity Tax Credit $2,500
Lifetime Learning Credit $2,000
Student Loan Interest Deduction $2,500
Coverdell Education Savings Contribution $2,000

Miscellaneous 2013 Tax Rates

Personal Exemption $3,900
Business Equipment Expense Deduction: Used $500,000
Prior-year safe harbor for estimated taxes of higher-income 110% of your 2012 tax liability
Standard mileage rate for business driving 56.5 cents
Standard mileage rate for medical/moving driving 24 cents
Standard mileage rate for charitable driving 14 cents
Child Tax Credit $1,000
Unearned income maximum for children before kiddie tax applies $1,000
Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket 0%
Maximum capital gains tax rate for taxpayers above the 15% bracket 15%
Capital gains tax rate for unrecaptured Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $5,500 if under age 50 $6,500 if 50 or older
Maximum employee contribution to SIMPLE IRA $12,000 if under age 50 $14,500 if 50 or older
Maximum Contribution to SEP IRA 25% of compensation up to $51,000
401(k) maximum employee contribution limit $17,500 if under age 50 $23,000 if 50 or older
Self-employed health insurance deduction 100%
Estate tax exemption $5,250,000
Annual Exclusion for Gifts $14,000

January 2014

January 10

Employees who work for tips - If you received $20 or more in tips during December, report them to your employer.

January 15

Individuals - Make a payment of your estimated tax for 2013 if you did not pay your income tax for the year through withholding (or did not pay in enough tax that way).


Farmers and fishermen - Pay your estimated tax for 2013 using Form 1040-ES. You have until April 15 to file your 2013 income tax return (Form 1040).

January 31

Individuals who must make estimated tax payments - must make estimated tax payments. If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2013 by January 31.


All businesses - Give annual information statements to recipients of certain payments you made during 2013. You can use the appropriate version of Form 1099 or other information return.

February 2014

February 10

Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 18

Individuals - If you claimed exemption from income tax withholding last year on the Form W-4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W-4 by this date to continue your exemption for another year.


All businesses - Give annual information statements to recipients of certain payments you made during 2013. You can use the appropriate version of Form 1099 or other information return.

February 28 All businesses - File information returns (for example, Forms 1099) for certain payments you made during 2013.

March 2014

March 3 Farmers and fishermen - File your 2013 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2013 estimated tax by January 15, 2014.
March 10 Employees who work for tips - If you received $20 or more in tips during February, report them to your employer.
March 17

Corporations - File a 2013 calendar year income tax return (Form 1120) and pay any tax due.


S corporations - File a 2013 calendar year income tax return (Form 1120S) and pay any tax due.


S corporation election - File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation begin-ning with calendar year 2014.


Electing large partnerships - Provide each partner with a copy of Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership, or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

March 31 Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W-2G - File Forms 1097, 1098, 1099, 3921, 3922, and W-2G with the IRS. This due date applies only if you file electronically. Otherwise, seeFebruary 28.

April 2014

April 10 Employees who work for tips - If you received $20 or more in tips during March, report them to your employer.
April 15

Individuals - File a 2013 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due.


Individuals - If you are not paying your 2014 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2014 estimated tax.


Individuals - Make a payment of your 2012 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES. This is the second installment date for estimated tax in 2012.


Household employers - If you paid cash wages of $1,800 or more in 2013 to a house-hold employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any household employment taxes.


Partnerships - File a 2013 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K-1.


Electing large partnerships - File a 2013 calendar year return (Form 1065-B).


Corporations - Deposit the first installment of estimated income tax for 2014. A worksheet, Form 1120-W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.

May 2014

May 12 Employees who work for tips - If you received $20 or more in tips during April, report them to your employer. You can useForm 4070.

June 2014

June 10 Employees who work for tips - If you received $20 or more in tips during May, report them to your employer. You can useForm 4070.
June 16

Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15.


Individuals - Make a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES.


Corporations - Deposit the second installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

July 2014

July 10 Employees who work for tips - If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

August 2014

August 11 Employees who work for tips - If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

September 2014

September 10 Employees who work for tips - If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15

Individuals - Make a payment of your 2014 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040-ES.


Corporations - File a 2013 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due.


S corporations - File a 2013 calendar year income tax return (Form 1120S) and pay any tax due.


Partnerships - File a 2013 calendar year return (Form 1065). This due date applies only if you were given an additional 5-month extension.


Corporations - Deposit the third installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

October 2014

October 10 Employees who work for tips - If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15

Individuals - If you have an automatic 6-month extension to file your income tax return for 2013, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.


Electing large partnerships - File a 2013 calendar year return (Form 1065-B). This due date applies only if you were given an additional 6-month extension.

November 2014

November 10 Employees who work for tips - If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

December 2014

December 10 Employees who work for tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations - Deposit the fourth installment of estimated income tax for 2014. A worksheet, Form 1120-W, is available to help you estimate your tax for the year.

IRS Forms And Publications

Publication 17 Your Federal Income Tax
Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 334 Tax Guide for Small Business
Publication 463 Travel, Entertainment, Gift, and Car Expenses
Publication 501 Exemptions, Standard Deduction, and Filing Information
Publication 502 Medical and Dental Expenses
Publication 503 Child and Dependent Care Expenses
Publication 504 Divorced or Separated Individuals
Publication 514 Foreign Tax Credit for Individuals
Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Corporations
Publication 525 Taxable and Nontaxable Income
Publication 530 Tax Information for First-Time Homeowners
Publication 531 Reporting Tip Income
Publication 533 Self-Employment Tax
Publication 535 Business Expenses
Publication 542 Corporations
Publication 550 Investment Income and Expenses (Including Capital Gains and Losses)
Publication 552 Recordkeeping for Individuals
Publication 583 Starting a Business and Keeping Records
Publication 970 Tax Benefits for Higher Education

Frequently Downloaded Forms and Publications (PDF)

Form 1040 - (Instructions) Form 1040 Sch D - (Instructions) Form W-9 - (Instructions)
Form 1040-A - (Instructions) Form 8949 - (Instructions) Form 941 - (Instructions)
Form 1040-EZ - (Instructions) Form 1040 Sch SE - (Instructions) Form 1099-MISC - (Instructions)
Form 1040-ES - (Instructions Included) Form 1040-X - (Instructions) Pub 2043 - (e-file refund date chart)
Form 1040 Sch A - (Instructions) Inst 1040 Tax Tables Form 4868 - (Instructions Included)
Form 1040 Sch B - (Instructions Included) Form W-2 - (Instructions) Form 8863 - (Instructions)
Form 1040 Sch C - (Instructions) Form W-4 - (Instructions Included) Form 8917 - (Instructions Included)
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