NOTE: THIS BOOKLET DOES NOT CONTAIN TAX FORMS
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 See the instructions for line 44 to see if you must
Sample Table
use the Tax Table below to figure your tax.
!
Tax Table At But Single Married Married Head
CAUTION
Least Less ling ling of a
Than jointly* sepa- house-
Example. Mr. and Mrs. Brown are filing a joint return. Their rately hold
taxable income on Form 1040, line 43, is $25,300. First, they Your tax is
find the $25,300-25,350 taxable income line. Next, they find 25,200 25,250 3,330 2,876 3,330 3,136
the column for married filing jointly and read down the 25,250 25,300 3,338 2,884 3,338 3,144
column. The amount shown where the taxable income line 25,300 25,350 3,345 2,891 3,345 3,151
25,350 25,400 3,353 2,899 3,353 3,159
and filing status column meet is $2,891. This is the tax
amount they should enter on Form 1040, line 44.
If line 43 If line 43 If line 43
(taxable And you are (taxable And you are (taxable And you are
income) is income) is income) is
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is Your tax is Your tax is
0 5 0 0 0 0
1,000 2,000
5 15 1 1 1 1
15 25 2 2 2 2
25 50 4 4 4 4
50 75 6 6 6 6 1,000 1,025-***-***-*** 101 2,000 2,025-***-***-*** 201
1,025 1,050-***-***-*** 104 2,025 2,050-***-***-*** 204
75 100 9 9 9 9 1,050 1,075-***-***-*** 106 2,050 2,075-***-***-*** 206
100-***-**-**-** 11 1,075 1,100-***-***-*** 109 2,075 2,100-***-***-*** 209
125-***-**-**-** 14 1,100 1,125-***-***-*** 111 2,100 2,125-***-***-*** 211
1,125 1,150-***-***-*** 114 2,125 2,150-***-***-*** 214
1,150 1,175-***-***-*** 116 2,150 2,175-***-***-*** 216
200-***-**-**-** 21 1,175 1,200-***-***-*** 119 2,175 2,200-***-***-*** 219
225-***-**-**-** 24 1,200 1,225-***-***-*** 121 2,200 2,225-***-***-*** 221
250-***-**-**-** 26 1,225 1,250-***-***-*** 124 2,225 2,250-***-***-*** 224
1,250 1,275-***-***-*** 126 2,250 2,275-***-***-*** 226
1,275 1,300-***-***-*** 129 2,275 2,300-***-***-*** 229
1,300 1,325-***-***-*** 131 2,300 2,325-***-***-*** 231
1,325 1,350-***-***-*** 134 2,325 2,350-***-***-*** 234
1,350 1,375-***-***-*** 136 2,350 2,375-***-***-*** 236
1,375 1,400-***-***-*** 139 2,375 2,400-***-***-*** 239
1,400 1,425-***-***-*** 141 2,400 2,425-***-***-*** 241
1,425 1,450-***-***-*** 144 2,425 2,450-***-***-*** 244
1,450 1,475-***-***-*** 146 2,450 2,475-***-***-*** 246
1,475 1,500-***-***-*** 149 2,475 2,500-***-***-*** 249
525-***-**-**-** 54 1,500 1,525-***-***-*** 151 2,500 2,525-***-***-*** 251
550-***-**-**-** 56 1,525 1,550-***-***-*** 154 2,525 2,550-***-***-*** 254
1,550 1,575-***-***-*** 156 2,550 2,575-***-***-*** 256
1,575 1,600-***-***-*** 159 2,575 2,600-***-***-*** 259
1,600 1,625-***-***-*** 161 2,600 2,625-***-***-*** 261
650-***-**-**-** 66 1,625 1,650-***-***-*** 164 2,625 2,650-***-***-*** 264
675-***-**-**-** 69 1,650 1,675-***-***-*** 166 2,650 2,675-***-***-*** 266
1,675 1,700-***-***-*** 169 2,675 2,700-***-***-*** 269
700-***-**-**-** 71 1,700 1,725-***-***-*** 171 2,700 2,725-***-***-*** 271
725-***-**-**-** 74 1,725 1,750-***-***-*** 174 2,725 2,750-***-***-*** 274
775-***-**-**-** 79 1,750 1,775-***-***-*** 176 2,750 2,775-***-***-*** 276
800-***-**-**-** 81 1,775 1,800-***-***-*** 179 2,775 2,800-***-***-*** 279
1,800 1,825-***-***-*** 181 2,800 2,825-***-***-*** 281
825-***-**-**-** 84 1,825 1,850-***-***-*** 184 2,825 2,850-***-***-*** 284
850-***-**-**-** 86 1,850 1,875-***-***-*** 186 2,850 2,875-***-***-*** 286
1,875 1,900-***-***-*** 189 2,875 2,900-***-***-*** 289
1,900 1,925-***-***-*** 191 2,900 2,925-***-***-*** 291
1,925 1,950-***-***-*** 194 2,925 2,950-***-***-*** 294
950-***-**-**-** 96 1,950 1,975-***-***-*** 196 2,950 2,975-***-***-*** 296
975 1,000-**-**-**-** 1,975 2,000-***-***-*** 199 2,975 3,000-***-***-*** 299
(Continued)
* This column must also be used by a qualifying widow(er).
- 76 -
Need more information or forms? Visit IRS.gov.
2014 Tax Table Continued
If line 43 If line 43 If line 43
(taxable And you are (taxable And you are (taxable And you are
income) is income) is income) is
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is Your tax is Your tax is
3,000 6,000 9,000
3,000 3,050-***-***-*** 303 6,000 6,050-***-***-*** 603 9,000 9,050-***-***-*** 903
3,050 3,100-***-***-*** 308 6,050 6,100-***-***-*** 608 9,050 9,100-***-***-*** 908
3,100 3,150-***-***-*** 313 6,100 6,150-***-***-*** 613 9,100 9,150-***-***-*** 913
3,150 3,200-***-***-*** 318 6,150 6,200-***-***-*** 618 9,150 9,200-***-***-*** 918
3,200 3,250-***-***-*** 323 6,200 6,250-***-***-*** 623 9,200 9,250-***-***-*** 923
3,250 3,300-***-***-*** 328 6,250 6,300-***-***-*** 628 9,250 9,300-***-***-*** 928
3,300 3,350-***-***-*** 333 6,300 6,350-***-***-*** 633 9,300 9,350-***-***-*** 933
3,350 3,400-***-***-*** 338 6,350 6,400-***-***-*** 638 9,350 9,400-***-***-*** 938
3,400 3,450-***-***-*** 343 6,400 6,450-***-***-*** 643 9,400 9,450-***-***-*** 943
3,450 3,500-***-***-*** 348 6,450 6,500-***-***-*** 648 9,450 9,500-***-***-*** 948
3,500 3,550-***-***-*** 353 6,500 6,550-***-***-*** 653 9,500 9,550-***-***-*** 953
3,550 3,600-***-***-*** 358 6,550 6,600-***-***-*** 658 9,550 9,600-***-***-*** 958
3,600 3,650-***-***-*** 363 6,600 6,650-***-***-*** 663 9,600 9,650-***-***-*** 963
3,650 3,700-***-***-*** 368 6,650 6,700-***-***-*** 668 9,650 9,700-***-***-*** 968
3,700 3,750-***-***-*** 373 6,700 6,750-***-***-*** 673 9,700 9,750 1,005 973 1,005 973
3,750 3,800-***-***-*** 378 6,750 6,800-***-***-*** 678 9,750 9,800 1,013 978 1,013 978
3,800 3,850-***-***-*** 383 6,800 6,850-***-***-*** 683 9,800 9,850 1,020 983 1,020 983
3,850 3,900-***-***-*** 388 6,850 6,900-***-***-*** 688 9,850 9,900 1,028 988 1,028 988
3,900 3,950-***-***-*** 393 6,900 6,950-***-***-*** 693 9,900 9,950 1,035 993 1,035 993
3,950 4,000-***-***-*** 398 6,950 7,000-***-***-*** 698 9,950 10,000 1,043 998 1,043 998
4,000 7,000 10,000
4,000 4,050-***-***-*** 403 7,000 7,050-***-***-*** 703 10,000 10,050 1,050 1,003 1,050 1,003
4,050 4,100-***-***-*** 408 7,050 7,100-***-***-*** 708 10,050 10,100 1,058 1,008 1,058 1,008
4,100 4,150-***-***-*** 413 7,100 7,150-***-***-*** 713 10,100 10,150 1,065 1,013 1,065 1,013
4,150 4,200-***-***-*** 418 7,150 7,200-***-***-*** 718 10,150 10,200 1,073 1,018 1,073 1,018
4,200 4,250-***-***-*** 423 7,200 7,250-***-***-*** 723 10,200 10,250 1,080 1,023 1,080 1,023
4,250 4,300-***-***-*** 428 7,250 7,300-***-***-*** 728 10,250 10,300 1,088 1,028 1,088 1,028
4,300 4,350-***-***-*** 433 7,300 7,350-***-***-*** 733 10,300 10,350 1,095 1,033 1,095 1,033
4,350 4,400-***-***-*** 438 7,350 7,400-***-***-*** 738 10,350 10,400 1,103 1,038 1,103 1,038
4,400 4,450-***-***-*** 443 7,400 7,450-***-***-*** 743 10,400 10,450 1,110 1,043 1,110 1,043
4,450 4,500-***-***-*** 448 7,450 7,500-***-***-*** 748 10,450 10,500 1,118 1,048 1,118 1,048
4,500 4,550-***-***-*** 453 7,500 7,550-***-***-*** 753 10,500 10,550 1,125 1,053 1,125 1,053
4,550 4,600-***-***-*** 458 7,550 7,600-***-***-*** 758 10,550 10,600 1,133 1,058 1,133 1,058
4,600 4,650-***-***-*** 463 7,600 7,650-***-***-*** 763 10,600 10,650 1,140 1,063 1,140 1,063
4,650 4,700-***-***-*** 468 7,650 7,700-***-***-*** 768 10,650 10,700 1,148 1,068 1,148 1,068
4,700 4,750-***-***-*** 473 7,700 7,750-***-***-*** 773 10,700 10,750 1,155 1,073 1,155 1,073
4,750 4,800-***-***-*** 478 7,750 7,800-***-***-*** 778 10,750 10,800 1,163 1,078 1,163 1,078
4,800 4,850-***-***-*** 483 7,800 7,850-***-***-*** 783 10,800 10,850 1,170 1,083 1,170 1,083
4,850 4,900-***-***-*** 488 7,850 7,900-***-***-*** 788 10,850 10,900 1,178 1,088 1,178 1,088
4,900 4,950-***-***-*** 493 7,900 7,950-***-***-*** 793 10,900 10,950 1,185 1,093 1,185 1,093
4,950 5,000-***-***-*** 498 7,950 8,000-***-***-*** 798 10,950 11,000 1,193 1,098 1,193 1,098
5,000 8,000 11,000
5,000 5,050-***-***-*** 503 8,000 8,050-***-***-*** 803 11,000 11,050 1,200 1,103 1,200 1,103
5,050 5,100-***-***-*** 508 8,050 8,100-***-***-*** 808 11,050 11,100 1,208 1,108 1,208 1,108
5,100 5,150-***-***-*** 513 8,100 8,150-***-***-*** 813 11,100 11,150 1,215 1,113 1,215 1,113
5,150 5,200-***-***-*** 518 8,150 8,200-***-***-*** 818 11,150 11,200 1,223 1,118 1,223 1,118
5,200 5,250-***-***-*** 523 8,200 8,250-***-***-*** 823 11,200 11,250 1,230 1,123 1,230 1,123
5,250 5,300-***-***-*** 528 8,250 8,300-***-***-*** 828 11,250 11,300 1,238 1,128 1,238 1,128
5,300 5,350-***-***-*** 533 8,300 8,350-***-***-*** 833 11,300 11,350 1,245 1,133 1,245 1,133
5,350 5,400-***-***-*** 538 8,350 8,400-***-***-*** 838 11,350 11,400 1,253 1,138 1,253 1,138
5,400 5,450-***-***-*** 543 8,400 8,450-***-***-*** 843 11,400 11,450 1,260 1,143 1,260 1,143
5,450 5,500-***-***-*** 548 8,450 8,500-***-***-*** 848 11,450 11,500 1,268 1,148 1,268 1,148
5,500 5,550-***-***-*** 553 8,500 8,550-***-***-*** 853 11,500 11,550 1,275 1,153 1,275 1,153
5,550 5,600-***-***-*** 558 8,550 8,600-***-***-*** 858 11,550 11,600 1,283 1,158 1,283 1,158
5,600 5,650-***-***-*** 563 8,600 8,650-***-***-*** 863 11,600 11,650 1,290 1,163 1,290 1,163
5,650 5,700-***-***-*** 568 8,650 8,700-***-***-*** 868 11,650 11,700 1,298 1,168 1,298 1,168
5,700 5,750-***-***-*** 573 8,700 8,750-***-***-*** 873 11,700 11,750 1,305 1,173 1,305 1,173
5,750 5,800-***-***-*** 578 8,750 8,800-***-***-*** 878 11,750 11,800 1,313 1,178 1,313 1,178
5,800 5,850-***-***-*** 583 8,800 8,850-***-***-*** 883 11,800 11,850 1,320 1,183 1,320 1,183
5,850 5,900-***-***-*** 588 8,850 8,900-***-***-*** 888 11,850 11,900 1,328 1,188 1,328 1,188
5,900 5,950-***-***-*** 593 8,900 8,950-***-***-*** 893 11,900 11,950 1,335 1,193 1,335 1,193
5,950 6,000-***-***-*** 598 8,950 9,000-***-***-*** 898 11,950 12,000 1,343 1,198 1,343 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 If line 43 If line 43
(taxable And you are (taxable And you are (taxable And you are
income) is income) is income) is
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is Your tax is Your tax is
12,000 15,000 18,000
12,000 12,050 1,350 1,203 1,350 1,203 15,000 15,050 1,800 1,503 1,800 1,606 18,000 18,050 2,250 1,803 2,250 2,056
12,050 12,100 1,358 1,208 1,358 1,208 15,050 15,100 1,808 1,508 1,808 1,614 18,050 18,100 2,258 1,808 2,258 2,064
12,100 12,150 1,365 1,213 1,365 1,213 15,100 15,150 1,815 1,513 1,815 1,621 18,100 18,150 2,265 1,813 2,265 2,071
12,150 12,200 1,373 1,218 1,373 1,218 15,150 15,200 1,823 1,518 1,823 1,629 18,150 18,200 2,273 1,819 2,273 2,079
12,200 12,250 1,380 1,223 1,380 1,223 15,200 15,250 1,830 1,523 1,830 1,636 18,200 18,250 2,280 1,826 2,280 2,086
12,250 12,300 1,388 1,228 1,388 1,228 15,250 15,300 1,838 1,528 1,838 1,644 18,250 18,300 2,288 1,834 2,288 2,094
12,300 12,350 1,395 1,233 1,395 1,233 15,300 15,350 1,845 1,533 1,845 1,651 18,300 18,350 2,295 1,841 2,295 2,101
12,350 12,400 1,403 1,238 1,403 1,238 15,350 15,400 1,853 1,538 1,853 1,659 18,350 18,400 2,303 1,849 2,303 2,109
12,400 12,450 1,410 1,243 1,410 1,243 15,400 15,450 1,860 1,543 1,860 1,666 18,400 18,450 2,310 1,856 2,310 2,116
12,450 12,500 1,418 1,248 1,418 1,248 15,450 15,500 1,868 1,548 1,868 1,674 18,450 18,500 2,318 1,864 2,318 2,124
12,500 12,550 1,425 1,253 1,425 1,253 15,500 15,550 1,875 1,553 1,875 1,681 18,500 18,550 2,325 1,871 2,325 2,131
12,550 12,600 1,433 1,258 1,433 1,258 15,550 15,600 1,883 1,558 1,883 1,689 18,550 18,600 2,333 1,879 2,333 2,139
12,600 12,650 1,440 1,263 1,440 1,263 15,600 15,650 1,890 1,563 1,890 1,696 18,600 18,650 2,340 1,886 2,340 2,146
12,650 12,700 1,448 1,268 1,448 1,268 15,650 15,700 1,898 1,568 1,898 1,704 18,650 18,700 2,348 1,894 2,348 2,154
12,700 12,750 1,455 1,273 1,455 1,273 15,700 15,750 1,905 1,573 1,905 1,711 18,700 18,750 2,355 1,901 2,355 2,161
12,750 12,800 1,463 1,278 1,463 1,278 15,750 15,800 1,913 1,578 1,913 1,719 18,750 18,800 2,363 1,909 2,363 2,169
12,800 12,850 1,470 1,283 1,470 1,283 15,800 15,850 1,920 1,583 1,920 1,726 18,800 18,850 2,370 1,916 2,370 2,176
12,850 12,900 1,478 1,288 1,478 1,288 15,850 15,900 1,928 1,588 1,928 1,734 18,850 18,900 2,378 1,924 2,378 2,184
12,900 12,950 1,485 1,293 1,485 1,293 15,900 15,950 1,935 1,593 1,935 1,741 18,900 18,950 2,385 1,931 2,385 2,191
12,950 13,000 1,493 1,298 1,493 1,299 15,950 16,000 1,943 1,598 1,943 1,749 18,950 19,000 2,393 1,939 2,393 2,199
13,000 16,000 19,000
13,000 13,050 1,500 1,303 1,500 1,306 16,000 16,050 1,950 1,603 1,950 1,756 19,000 19,050 2,400 1,946 2,400 2,206
13,050 13,100 1,508 1,308 1,508 1,314 16,050 16,100 1,958 1,608 1,958 1,764 19,050 19,100 2,408 1,954 2,408 2,214
13,100 13,150 1,515 1,313 1,515 1,321 16,100 16,150 1,965 1,613 1,965 1,771 19,100 19,150 2,415 1,961 2,415 2,221
13,150 13,200 1,523 1,318 1,523 1,329 16,150 16,200 1,973 1,618 1,973 1,779 19,150 19,200 2,423 1,969 2,423 2,229
13,200 13,250 1,530 1,323 1,530 1,336 16,200 16,250 1,980 1,623 1,980 1,786 19,200 19,250 2,430 1,976 2,430 2,236
13,250 13,300 1,538 1,328 1,538 1,344 16,250 16,300 1,988 1,628 1,988 1,794 19,250 19,300 2,438 1,984 2,438 2,244
13,300 13,350 1,545 1,333 1,545 1,351 16,300 16,350 1,995 1,633 1,995 1,801 19,300 19,350 2,445 1,991 2,445 2,251
13,350 13,400 1,553 1,338 1,553 1,359 16,350 16,400 2,003 1,638 2,003 1,809 19,350 19,400 2,453 1,999 2,453 2,259
13,400 13,450 1,560 1,343 1,560 1,366 16,400 16,450 2,010 1,643 2,010 1,816 19,400 19,450 2,460 2,006 2,460 2,266
13,450 13,500 1,568 1,348 1,568 1,374 16,450 16,500 2,018 1,648 2,018 1,824 19,450 19,500 2,468 2,014 2,468 2,274
13,500 13,550 1,575 1,353 1,575 1,381 16,500 16,550 2,025 1,653 2,025 1,831 19,500 19,550 2,475 2,021 2,475 2,281
13,550 13,600 1,583 1,358 1,583 1,389 16,550 16,600 2,033 1,658 2,033 1,839 19,550 19,600 2,483 2,029 2,483 2,289
13,600 13,650 1,590 1,363 1,590 1,396 16,600 16,650 2,040 1,663 2,040 1,846 19,600 19,650 2,490 2,036 2,490 2,296
13,650 13,700 1,598 1,368 1,598 1,404 16,650 16,700 2,048 1,668 2,048 1,854 19,650 19,700 2,498 2,044 2,498 2,304
13,700 13,750 1,605 1,373 1,605 1,411 16,700 16,750 2,055 1,673 2,055 1,861 19,700 19,750 2,505 2,051 2,505 2,311
13,750 13,800 1,613 1,378 1,613 1,419 16,750 16,800 2,063 1,678 2,063 1,869 19,750 19,800 2,513 2,059 2,513 2,319
13,800 13,850 1,620 1,383 1,620 1,426 16,800 16,850 2,070 1,683 2,070 1,876 19,800 19,850 2,520 2,066 2,520 2,326
13,850 13,900 1,628 1,388 1,628 1,434 16,850 16,900 2,078 1,688 2,078 1,884 19,850 19,900 2,528 2,074 2,528 2,334
13,900 13,950 1,635 1,393 1,635 1,441 16,900 16,950 2,085 1,693 2,085 1,891 19,900 19,950 2,535 2,081 2,535 2,341
13,950 14,000 1,643 1,398 1,643 1,449 16,950 17,000 2,093 1,698 2,093 1,899 19,950 20,000 2,543 2,089 2,543 2,349
14,000 17,000 20,000
14,000 14,050 1,650 1,403 1,650 1,456 17,000 17,050 2,100 1,703 2,100 1,906 20,000 20,050 2,550 2,096 2,550 2,356
14,050 14,100 1,658 1,408 1,658 1,464 17,050 17,100 2,108 1,708 2,108 1,914 20,050 20,100 2,558 2,104 2,558 2,364
14,100 14,150 1,665 1,413 1,665 1,471 17,100 17,150 2,115 1,713 2,115 1,921 20,100 20,150 2,565 2,111 2,565 2,371
14,150 14,200 1,673 1,418 1,673 1,479 17,150 17,200 2,123 1,718 2,123 1,929 20,150 20,200 2,573 2,119 2,573 2,379
14,200 14,250 1,680 1,423 1,680 1,486 17,200 17,250 2,130 1,723 2,130 1,936 20,200 20,250 2,580 2,126 2,580 2,386
14,250 14,300 1,688 1,428 1,688 1,494 17,250 17,300 2,138 1,728 2,138 1,944 20,250 20,300 2,588 2,134 2,588 2,394
14,300 14,350 1,695 1,433 1,695 1,501 17,300 17,350 2,145 1,733 2,145 1,951 20,300 20,350 2,595 2,141 2,595 2,401
14,350 14,400 1,703 1,438 1,703 1,509 17,350 17,400 2,153 1,738 2,153 1,959 20,350 20,400 2,603 2,149 2,603 2,409
14,400 14,450 1,710 1,443 1,710 1,516 17,400 17,450 2,160 1,743 2,160 1,966 20,400 20,450 2,610 2,156 2,610 2,416
14,450 14,500 1,718 1,448 1,718 1,524 17,450 17,500 2,168 1,748 2,168 1,974 20,450 20,500 2,618 2,164 2,618 2,424
14,500 14,550 1,725 1,453 1,725 1,531 17,500 17,550 2,175 1,753 2,175 1,981 20,500 20,550 2,625 2,171 2,625 2,431
14,550 14,600 1,733 1,458 1,733 1,539 17,550 17,600 2,183 1,758 2,183 1,989 20,550 20,600 2,633 2,179 2,633 2,439
14,600 14,650 1,740 1,463 1,740 1,546 17,600 17,650 2,190 1,763 2,190 1,996 20,600 20,650 2,640 2,186 2,640 2,446
14,650 14,700 1,748 1,468 1,748 1,554 17,650 17,700 2,198 1,768 2,198 2,004 20,650 20,700 2,648 2,194 2,648 2,454
14,700 14,750 1,755 1,473 1,755 1,561 17,700 17,750 2,205 1,773 2,205 2,011 20,700 20,750 2,655 2,201 2,655 2,461
14,750 14,800 1,763 1,478 1,763 1,569 17,750 17,800 2,213 1,778 2,213 2,019 20,750 20,800 2,663 2,209 2,663 2,469
14,800 14,850 1,770 1,483 1,770 1,576 17,800 17,850 2,220 1,783 2,220 2,026 20,800 20,850 2,670 2,216 2,670 2,476
14,850 14,900 1,778 1,488 1,778 1,584 17,850 17,900 2,228 1,788 2,228 2,034 20,850 20,900 2,678 2,224 2,678 2,484
14,900 14,950 1,785 1,493 1,785 1,591 17,900 17,950 2,235 1,793 2,235 2,041 20,900 20,950 2,685 2,231 2,685 2,491
14,950 15,000 1,793 1,498 1,793 1,599 17,950 18,000 2,243 1,798 2,243 2,049 20,950 21,000 2,693 2,239 2,693 2,499
(Continued)
* This column must also be used by a qualifying widow(er).
- 78 -
Need more information or forms? Visit IRS.gov.
2014 Tax Table Continued
If line 43 If line 43 If line 43
(taxable And you are (taxable And you are (taxable And you are
income) is income) is income) is
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is Your tax is Your tax is
21,000 24,000 27,000
21,000 21,050 2,700 2,246 2,700 2,506 24,000 24,050 3,150 2,696 3,150 2,956 27,000 27,050 3,600 3,146 3,600 3,406
21,050 21,100 2,708 2,254 2,708 2,514 24,050 24,100 3,158 2,704 3,158 2,964 27,050 27,100 3,608 3,154 3,608 3,414
21,100 21,150 2,715 2,261 2,715 2,521 24,100 24,150 3,165 2,711 3,165 2,971 27,100 27,150 3,615 3,161 3,615 3,421
21,150 21,200 2,723 2,269 2,723 2,529 24,150 24,200 3,173 2,719 3,173 2,979 27,150 27,200 3,623 3,169 3,623 3,429
21,200 21,250 2,730 2,276 2,730 2,536 24,200 24,250 3,180 2,726 3,180 2,986 27,200 27,250 3,630 3,176 3,630 3,436
21,250 21,300 2,738 2,284 2,738 2,544 24,250 24,300 3,188 2,734 3,188 2,994 27,250 27,300 3,638 3,184 3,638 3,444
21,300 21,350 2,745 2,291 2,745 2,551 24,300 24,350 3,195 2,741 3,195 3,001 27,300 27,350 3,645 3,191 3,645 3,451
21,350 21,400 2,753 2,299 2,753 2,559 24,350 24,400 3,203 2,749 3,203 3,009 27,350 27,400 3,653 3,199 3,653 3,459
21,400 21,450 2,760 2,306 2,760 2,566 24,400 24,450 3,210 2,756 3,210 3,016 27,400 27,450 3,660 3,206 3,660 3,466
21,450 21,500 2,768 2,314 2,768 2,574 24,450 24,500 3,218 2,764 3,218 3,024 27,450 27,500 3,668 3,214 3,668 3,474
21,500 21,550 2,775 2,321 2,775 2,581 24,500 24,550 3,225 2,771 3,225 3,031 27,500 27,550 3,675 3,221 3,675 3,481
21,550 21,600 2,783 2,329 2,783 2,589 24,550 24,600 3,233 2,779 3,233 3,039 27,550 27,600 3,683 3,229 3,683 3,489
21,600 21,650 2,790 2,336 2,790 2,596 24,600 24,650 3,240 2,786 3,240 3,046 27,600 27,650 3,690 3,236 3,690 3,496
21,650 21,700 2,798 2,344 2,798 2,604 24,650 24,700 3,248 2,794 3,248 3,054 27,650 27,700 3,698 3,244 3,698 3,504
21,700 21,750 2,805 2,351 2,805 2,611 24,700 24,750 3,255 2,801 3,255 3,061 27,700 27,750 3,705 3,251 3,705 3,511
21,750 21,800 2,813 2,359 2,813 2,619 24,750 24,800 3,263 2,809 3,263 3,069 27,750 27,800 3,713 3,259 3,713 3,519
21,800 21,850 2,820 2,366 2,820 2,626 24,800 24,850 3,270 2,816 3,270 3,076 27,800 27,850 3,720 3,266 3,720 3,526
21,850 21,900 2,828 2,374 2,828 2,634 24,850 24,900 3,278 2,824 3,278 3,084 27,850 27,900 3,728 3,274 3,728 3,534
21,900 21,950 2,835 2,381 2,835 2,641 24,900 24,950 3,285 2,831 3,285 3,091 27,900 27,950 3,735 3,281 3,735 3,541
21,950 22,000 2,843 2,389 2,843 2,649 24,950 25,000 3,293 2,839 3,293 3,099 27,950 28,000 3,743 3,289 3,743 3,549
22,000 25,000 28,000
22,000 22,050 2,850 2,396 2,850 2,656 25,000 25,050 3,300 2,846 3,300 3,106 28,000 28,050 3,750 3,296 3,750 3,556
22,050 22,100 2,858 2,404 2,858 2,664 25,050 25,100 3,308 2,854 3,308 3,114 28,050 28,100 3,758 3,304 3,758 3,564
22,100 22,150 2,865 2,411 2,865 2,671 25,100 25,150 3,315 2,861 3,315 3,121 28,100 28,150 3,765 3,311 3,765 3,571
22,150 22,200 2,873 2,419 2,873 2,679 25,150 25,200 3,323 2,869 3,323 3,129 28,150 28,200 3,773 3,319 3,773 3,579
22,200 22,250 2,880 2,426 2,880 2,686 25,200 25,250 3,330 2,876 3,330 3,136 28,200 28,250 3,780 3,326 3,780 3,586
22,250 22,300 2,888 2,434 2,888 2,694 25,250 25,300 3,338 2,884 3,338 3,144 28,250 28,300 3,788 3,334 3,788 3,594
22,300 22,350 2,895 2,441 2,895 2,701 25,300 25,350 3,345 2,891 3,345 3,151 28,300 28,350 3,795 3,341 3,795 3,601
22,350 22,400 2,903 2,449 2,903 2,709 25,350 25,400 3,353 2,899 3,353 3,159 28,350 28,400 3,803 3,349 3,803 3,609
22,400 22,450 2,910 2,456 2,910 2,716 25,400 25,450 3,360 2,906 3,360 3,166 28,400 28,450 3,810 3,356 3,810 3,616
22,450 22,500 2,918 2,464 2,918 2,724 25,450 25,500 3,368 2,914 3,368 3,174 28,450 28,500 3,818 3,364 3,818 3,624
22,500 22,550 2,925 2,471 2,925 2,731 25,500 25,550 3,375 2,921 3,375 3,181 28,500 28,550 3,825 3,371 3,825 3,631
22,550 22,600 2,933 2,479 2,933 2,739 25,550 25,600 3,383 2,929 3,383 3,189 28,550 28,600 3,833 3,379 3,833 3,639
22,600 22,650 2,940 2,486 2,940 2,746 25,600 25,650 3,390 2,936 3,390 3,196 28,600 28,650 3,840 3,386 3,840 3,646
22,650 22,700 2,948 2,494 2,948 2,754 25,650 25,700 3,398 2,944 3,398 3,204 28,650 28,700 3,848 3,394 3,848 3,654
22,700 22,750 2,955 2,501 2,955 2,761 25,700 25,750 3,405 2,951 3,405 3,211 28,700 28,750 3,855 3,401 3,855 3,661
22,750 22,800 2,963 2,509 2,963 2,769 25,750 25,800 3,413 2,959 3,413 3,219 28,750 28,800 3,863 3,409 3,863 3,669
22,800 22,850 2,970 2,516 2,970 2,776 25,800 25,850 3,420 2,966 3,420 3,226 28,800 28,850 3,870 3,416 3,870 3,676
22,850 22,900 2,978 2,524 2,978 2,784 25,850 25,900 3,428 2,974 3,428 3,234 28,850 28,900 3,878 3,424 3,878 3,684
22,900 22,950 2,985 2,531 2,985 2,791 25,900 25,950 3,435 2,981 3,435 3,241 28,900 28,950 3,885 3,431 3,885 3,691
22,950 23,000 2,993 2,539 2,993 2,799 25,950 26,000 3,443 2,989 3,443 3,249 28,950 29,000 3,893 3,439 3,893 3,699
23,000 26,000 29,000
23,000 23,050 3,000 2,546 3,000 2,806 26,000 26,050 3,450 2,996 3,450 3,256 29,000 29,050 3,900 3,446 3,900 3,706
23,050 23,100 3,008 2,554 3,008 2,814 26,050 26,100 3,458 3,004 3,458 3,264 29,050 29,100 3,908 3,454 3,908 3,714
23,100 23,150 3,015 2,561 3,015 2,821 26,100 26,150 3,465 3,011 3,465 3,271 29,100 29,150 3,915 3,461 3,915 3,721
23,150 23,200 3,023 2,569 3,023 2,829 26,150 26,200 3,473 3,019 3,473 3,279 29,150 29,200 3,923 3,469 3,923 3,729
23,200 23,250 3,030 2,576 3,030 2,836 26,200 26,250 3,480 3,026 3,480 3,286 29,200 29,250 3,930 3,476 3,930 3,736
23,250 23,300 3,038 2,584 3,038 2,844 26,250 26,300 3,488 3,034 3,488 3,294 29,250 29,300 3,938 3,484 3,938 3,744
23,300 23,350 3,045 2,591 3,045 2,851 26,300 26,350 3,495 3,041 3,495 3,301 29,300 29,350 3,945 3,491 3,945 3,751
23,350 23,400 3,053 2,599 3,053 2,859 26,350 26,400 3,503 3,049 3,503 3,309 29,350 29,400 3,953 3,499 3,953 3,759
23,400 23,450 3,060 2,606 3,060 2,866 26,400 26,450 3,510 3,056 3,510 3,316 29,400 29,450 3,960 3,506 3,960 3,766
23,450 23,500 3,068 2,614 3,068 2,874 26,450 26,500 3,518 3,064 3,518 3,324 29,450 29,500 3,968 3,514 3,968 3,774
23,500 23,550 3,075 2,621 3,075 2,881 26,500 26,550 3,525 3,071 3,525 3,331 29,500 29,550 3,975 3,521 3,975 3,781
23,550 23,600 3,083 2,629 3,083 2,889 26,550 26,600 3,533 3,079 3,533 3,339 29,550 29,600 3,983 3,529 3,983 3,789
23,600 23,650 3,090 2,636 3,090 2,896 26,600 26,650 3,540 3,086 3,540 3,346 29,600 29,650 3,990 3,536 3,990 3,796
23,650 23,700 3,098 2,644 3,098 2,904 26,650 26,700 3,548 3,094 3,548 3,354 29,650 29,700 3,998 3,544 3,998 3,804
23,700 23,750 3,105 2,651 3,105 2,911 26,700 26,750 3,555 3,101 3,555 3,361 29,700 29,750 4,005 3,551 4,005 3,811
23,750 23,800 3,113 2,659 3,113 2,919 26,750 26,800 3,563 3,109 3,563 3,369 29,750 29,800 4,013 3,559 4,013 3,819
23,800 23,850 3,120 2,666 3,120 2,926 26,800 26,850 3,570 3,116 3,570 3,376 29,800 29,850 4,020 3,566 4,020 3,826
23,850 23,900 3,128 2,674 3,128 2,934 26,850 26,900 3,578 3,124 3,578 3,384 29,850 29,900 4,028 3,574 4,028 3,834
23,900 23,950 3,135 2,681 3,135 2,941 26,900 26,950 3,585 3,131 3,585 3,391 29,900 29,950 4,035 3,581 4,035 3,841
23,950 24,000 3,143 2,689 3,143 2,949 26,950 27,000 3,593 3,139 3,593 3,399 29,950 30,000 4,043 3,589 4,043 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 If line 43 If line 43
(taxable And you are (taxable And you are (taxable And you are
income) is income) is income) is
At But Single Married Married Head of At But Single Married Married Head of At But Single Married Married Head of
least less filing filing a least less filing filing a least less filing filing a
than jointly * sepa- house- than jointly * sepa- house- than jointly * sepa- house-
rately hold rately hold rately hold
Your tax is Your tax is Your tax is
30,000 33,000 36,000
30,000 30,050 4,050 3,596 4,050 3,856 33,000 33,050 4,500 4,046 4,500 4,306 36,000 36,050 4,950 4,496 4,950 4,756
30,050 30,100 4,058 3,604 4,058 3,864 33,050 33,100 4,508 4,054 4,508 4,314 36,050 36,100 4,958 4,504 4,958 4,764
30,100 30,150 4,065 3,611 4,065 3,871 33,100 33,150 4,515 4,061 4,515 4,321 36,100 36,150 4,965 4,511 4,965 4,771
30,150 30,200 4,073 3,619 4,073 3,879 33,150 33,200 4,523 4,069 4,523 4,329 36,150 36,200 4,973 4,519 4,973 4,779
30,200 30,250 4,080 3,626 4,080 3,886 33,200 33,250 4,530 4,076 4,530 4,336 36,200 36,250 4,980 4,526 4,980 4,786
30,250 30,300 4,088 3,634 4,088 3,894 33,250 33,300 4,538 4,084 4,538 4,344 36,250 36,300 4,988 4,534 4,988 4,794
30,300 30,350 4,095 3,641 4,095 3,901 33,300 33,350 4,545 4,091 4,545 4,351 36,300 36,350 4,995 4,541 4,995 4,801
30,350 30,400 4,103 3,649 4,103 3,909 33,350 33,400 4,553 4,099 4,553 4,359 36,350 36,400 5,003 4,549 5,003 4,809
30,400 30,450 4,110 3,656 4,110 3,916 33,400 33,450 4,560 4,106 4,560 4,366 36,400 36,450 5,010 4,556 5,010 4,816
30,450 30,500 4,118 3,664 4,118 3,924 33,450 33,500 4,568 4,114 4,568 4,374 36,450 36,500 5,018 4,564 5,018 4,824
30,500 30,550 4,125 3,671 4,125 3,931 33,500 33,550 4,575 4,121 4,575 4,381 36,500 36,550 5,025 4,571 5,025 4,831
30,550 30,600 4,133 3,679 4,133 3,939 33,550 33,600 4,583 4,129 4,583 4,389 36,550 36,600 5,033 4,579 5,033 4,839
30,600 30,650 4,140 3,686 4,140 3,946 33,600 33,650 4,590 4,136 4,590 4,396 36,600 36,650 5,040 4,586 5,040 4,846
30,650 30,700 4,148 3,694 4,148 3,954 33,650 33,700 4,598 4,144 4,598 4,404 36,650 36,700 5,048 4,594 5,048 4,854
30,700 30,750 4,155 3,701 4,155 3,961 33,700 33,750 4,605 4,151 4,605 4,411 36,700 36,750 5,055 4,601 5,055 4,861
30,750 30,800 4,163 3,709 4,163 3,969 33,750 33,800 4,613 4,159 4,613 4,419 36,750 36,800 5,063 4,609 5,063 4,869
30,800 30,850 4,170 3,716 4,170 3,976 33,800 33,850 4,620 4,166 4,620 4,426 36,800 36,850 5,070 4,616 5,070 4,876
30,850 30,900 4,178 3,724 4,178 3,984 33,850 33,900 4,628 4,174 4,628 4,434 36,850 36,900 5,078 4,624 5,078 4,884
30,900 30,950 4,185 3,731 4,185 3,991 33,900 33,950 4,635 4,181 4,635 4,441 36,900 36,950 5,088 4,631 5,088 4,891
30,950 31,000 4,193 3,739 4,193 3,999 33,950 34,000 4,643 4,189 4,643 4,449 36,950 37,000 5,100 4,639 5,100 4,899
31,000 34,000 37,000
31,000 31,050 4,200 3,746 4,200 4,006 34,000 34,050 4,650 4,196 4,650 4,456 37,000 37,050 5,113 4,646 5,113 4,906
31,050 31,100 4,208 3,754 4,208 4,014 34,050 34,100 4,658 4,204 4,658 4,464 37,050 37,100 5,125 4,654 5,125 4,914
31,100 31,150 4,215 3,761 4,215 4,021 34,100 34,150 4,665 4,211 4,665 4,471 37,100 37,150 5,138 4,661 5,138 4,921
31,150 31,200 4,223 3,769 4,223 4,029 34,150 34,200 4,673 4,219 4,673 4,479 37,150 37,200 5,150 4,669 5,150 4,929
31,200 31,250 4,230 3,776 4,230 4,036 34,200 34,250 4,680 4,226 4,680 4,486 37,200 37,250 5,163 4,676 5,163 4,936
31,250 31,300 4,238 3,784 4,238 4,044 34,250 34,300 4,688 4,234 4,688 4,494 37,250 37,300 5,175 4,684 5,175 4,944
31,300 31,350 4,245 3,791 4,245 4,051 34,300 34,350 4,695 4,241 4,695 4,501 37,300 37,350 5,188 4,691 5,188 4,951
31,350 31,400 4,253 3,799 4,253 4,059 34,350