2014 Federal Tax Brackets

Marginal Tax Rate

Single

Married Filing Jointly or Qualifying Widow(er)

Married Filing Separately

39.6%

$406,751 and more

$457,601 and more

$228,801 and more

35%

$405,101 – $406,750

$405,101 – $457,600

$202,551 – $228,800

33%

$186,351 – $405,100

$226,851 – $405,100

$113,426 – $202,550

28%

$89,351 – $186,350

$148,851 – $226,850

$74,426 – $113,425

25%

$36,901 – $89,350

$73,801 – $148,850

$36,901 – $74,425

15%

$9,076 – $36,900

$18,151 – $73,800

$9,076 – $36,900

10%

$0 – $9,075

$0 – $18,150

$0 – $9,075