The following table assumes taxable income is all ordinary income. Multiply taxable income by the applicable tax rate under the correct filing status and subtract the amount shown. Although this method differs from the IRS Tax Rate Schedules, the results are the same. Copper Canyon Tax and Financial Services provides this table for informational purposes only. Please refer to IRS Tax Tables if you are preparing a tax return.

2013 Federal


Married Filing Joint or Qualified Widower Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
17,850 x 10% minus 0.00 = Tax Liability MFJ or QW
12,200*
17,851
72,500 x 15%
minus 893.00 = Tax Liability
Single 6,100*
72,501 146,400 x 25%
minus 8,143.00 = Tax Liability
HOH 8,950*
146,401 223,050 x 28%
minus 12,535.00 = Tax Liability
MFS 6,100*
223,051 398,350 x 33%
minus 23,687.00 = Tax Liability
Dependents return
1,000*
398,351 450,000
x 35% minus 31,654.00 = Tax Liability Personal Exemption
3,900*
450,001 and over x 39.6% minus 54,139 = Tax Liability
* Estimated
Single Taxable Income
Earned Income Credit (EIC) Maximums
Over
Up to
0
8,925 x 10% minus 0.00 = Tax Liability
8,926
36,250 x 15%
minus 446.00 = Tax Liability
No Children
475*
36,251 87,850 x 25%
minus 4,071.00 = Tax Liability
1 Child
3,169*
87,851 183,250 x 28%
minus 6,707.00 = Tax Liability
2 Children
5,236*
183,251 398,350 x 33%
minus 15,869.00 = Tax Liability
3 or More Children
5,891*
398,351 400,000
x 35% minus 23,836.00 = Tax Liability
400,001 and over x 39.6% minus 43,129.00 = Tax Liability * Estimated
Head of Household Taxable Income
Standard Mileage
Over
Up to
0
12,750 x 10% minus 0.00 = Tax Liability
12,751
48,600 x 15%
minus 638.00 = Tax Liability
Business .565
48,601 125,450 x 25%
minus 5,498.00 = Tax Liability
Medical/ Moving
.24
125,451 203,150 x 28%
minus 9,261.00 = Tax Liability
Charitable .14
203,151 398,350 x 33%
minus 19,518.00 = Tax Liability

398,351 425,000
x 35% minus 27,485.00 = Tax Liability

425,001 and over x 39.6% minus 48,310 = Tax Liability
Married Filing Seperate Taxable Income
Social Security Highlights
Over
Up to Maximum Earning Subject to:
0
8,925 x 10% minus 0.00 = Tax Liability Social Security Tax
113,700
8,926
36,250 x 15%
minus 435.00 = Tax Liability
Medicare Tax
No Limit
36,251 87,850 x 25%
minus 3,970.00 = Tax Liability
SS Tax Rate: Employee
6.2%
87,851 183,250 x 28%
minus 6,111.00 = Tax Liability
SS Tax Rate: Self Employed
12.4%
183,251 194,175 x 33%
minus 11,548.00 = Tax Liability
MC Tax Rate: Employee
1.45%
194,176 and over x 35% minus 15,432.00 = Tax Liability MC Tax Rate: Self Employed
2.90%

2012 Federal


Married Filing Joint or Qualified Widower Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
17,400 x 10% minus 0.00 = Tax Liability MFJ or QW
11,900
17,401
70,700 x 15%
minus 870.00 = Tax Liability
Single 5,950
70,701 142,700 x 25%
minus 7,940.00 = Tax Liability
HOH 8,700
142,701 217,450 x 28%
minus 12,222.00 = Tax Liability
MFS 5,800
217,451 388,350 x 33%
minus 23,095.00 = Tax Liability
Dependents return
950
388,351 and over x 35% minus 30,862.00 = Tax Liability Personal Exemption
3,800

Single Taxable Income
Earned Income Credit (EIC) Maximums
Over
Up to
0
8,700 x 10% minus 0.00 = Tax Liability
8,701
35,350 x 15%
minus 435.00 = Tax Liability
No Children
475
35,351 85,650 x 25%
minus 3,970.00 = Tax Liability
1 Child
3,169
85,651 178,650 x 28%
minus 6,540.00 = Tax Liability
2 Children
5,236
178,651 388,350 x 33%
minus 15,473.00 = Tax Liability
3 or More Children
5,891
388,351 and over x 35% minus 22,240.00 = Tax Liability
Head of Household Taxable Income
Standard Mileage
Over
Up to
0
12,400 x 10% minus 0.00 = Tax Liability
12,401
47,350 x 15%
minus 620.00 = Tax Liability
Business .555
47,351 122,300 x 25%
minus 5,355.00 = Tax Liability
Medical/ Moving
.23
122,301 198,050 x 28%
minus 9,025.00 = Tax Liability
Charitable .14
198,051 388,350 x 33%
minus 18,928.00 = Tax Liability

388,351 and over x 35% minus 26,665.00 = Tax Liability

Married Filing Seperate Taxable Income
Social Security Highlights
Over
Up to Maximum Earning Subject to:
0
8,700 x 10% minus 0.00 = Tax Liability Social Security Tax
110,100
8,701
35,350 x 15%
minus 435.00 = Tax Liability
Medicare Tax
No Limit
35,351 71,350 x 25%
minus 3,970.00 = Tax Liability
SS Tax Rate: Employee
4.2%
71,351 108,725 x 28%
minus 6,111.00 = Tax Liability
SS Tax Rate: Self Employed
10.4%
108,726 194,175 x 33%
minus 11,548.00 = Tax Liability
MC Tax Rate: Employee
1.45%
194,176 and over x 35% minus 15,432.00 = Tax Liability MC Tax Rate: Self Employed
2.90%

2012 AZ


Married Filing Joint or Head of Household Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
20,000 x 2.59% minus 0.00 = Tax Liability MFJ or HOH
9,655
20,001
50,000 x 2.88%
minus 58.00 = Tax Liability
Single or MFS
4,833
50,001 100,000 x 3.36%
minus 298.00 = Tax Liability

100,001 300,000 x 4.24%
minus 1,178.00 = Tax Liability
Personal Exemption
2,100
300,001 and over
x 4.54%
minus 2,078.00 = Tax Liability
Dependents
2,300

Single or Married Filing Separate Taxable Income
Credit Maximums
Over
Up to
0
10,000 x 2.59% minus 0.00 = Tax Liability
10,001
25,000 x 2.88%
minus 29.00 = Tax Liability
310 - Solar Energy Credit
1,000
25,001 50,000 x 3.36%
minus 149.00 = Tax Liability
321 - Working Poor Credit
200/400
50,001 150,000 x 4.24%
minus 589.00 = Tax Liability
322 - Fees Paid to Public Schools
200/400
150,001 and over
x 4.54%
minus 1,039.00 = Tax Liability
323 - Private School Tuition Orgs
503/1006
348 - Cert School Tuition Orgs 500/1000

2011 Federal


Married Filing Joint or Qualified Widower Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
17,000 x 10% minus 0.00 = Tax Liability MFJ or QW
11,600
17,001
69,000 x 15%
minus 850.00 = Tax Liability
Single 5,800
69,001 139,350 x 25%
minus 7,750.00 = Tax Liability
HOH 8,500
139,351 212,300 x 28%
minus 11,930.50 = Tax Liability
MFS 5,800
212,301 379,150 x 33%
minus 22,545.50 = Tax Liability
Dependents return
950
379,151 and over x 35% minus 30,128.50 = Tax Liability Personal Exemption
3,700

Single Taxable Income
Earned Income Credit (EIC) Maximums
Over
Up to
0
8,500 x 10% minus 0.00 = Tax Liability
8,501
34,500 x 15%
minus 425.00 = Tax Liability
No Children
464
34,501 83,600 x 25%
minus 3,875.00 = Tax Liability
1 Child
3,094
83,601 174,400 x 28%
minus 6,383.00 = Tax Liability
2 Children
5,112
174,401 379,150 x 33%
minus 15,103.00 = Tax Liability
3 or More Children
5,751
379,151 and over x 35% minus 22,686.00 = Tax Liability
Head of Household Taxable Income
Standard Mileage
Over
Up to
0
12,150 x 10% minus 0.00 = Tax Liability
12,151
46,250 x 15%
minus 607.50 = Tax Liability
Business .51/.555
46,251 114,400 x 25%
minus 5,232.50 = Tax Liability
Medical/ Moving
.19/.235
119,401 193,350 x 28%
minus 8,814.50 = Tax Liability
Charitable .14/.14
193,351 379,150 x 33%
minus 18,482.00 = Tax Liability

379,151 and over x 35% minus 26,065.00 = Tax Liability

Married Filing Seperate Taxable Income
Social Security Highlights
Over
Up to Maximum Earning Subject to:
0
8,500 x 10% minus 0.00 = Tax Liability Social Security Tax
106,800
8,501
34,500 x 15%
minus 425.00 = Tax Liability
Medicare Tax
No Limit
34,501 69,675 x 25%
minus 3,875.00 = Tax Liability
SS Tax Rate: Employee
4.2%
69,676 106,150 x 28%
minus 5,965.25 = Tax Liability
SS Tax Rate: Self Employed
10.4%
106,151 189,575 x 33%
minus 11,272.75 = Tax Liability
MC Tax Rate: Employee
1.45%
189,576 and over x 35% minus 15,064.25 = Tax Liability MC Tax Rate: Self Employed
2.90%

2011 AZ


Married Filing Joint or Head of Household Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
20,000 x 2.59% minus 0.00 = Tax Liability MFJ or HOH
9,406
20,001
50,000 x 2.88%
minus 58.00 = Tax Liability
Single or MFS
4,703
50,001 100,000 x 3.36%
minus 298.00 = Tax Liability
100,001 300,000 x 4.24%
minus 1,178.00 = Tax Liability
Personal Exemption 2,100
300,001 and over
x 4.54%
minus 2,078.00 = Tax Liability
Dependents
2,300

Single or Married Filing Separate Taxable Income
Credit Maximums
Over
Up to
0
10,000 x 2.59% minus 0.00 = Tax Liability
10,001
25,000 x 2.88%
minus 29.00 = Tax Liability
310 - Solar Energy Credit
1,000
25,001 50,000 x 3.36%
minus 149.00 = Tax Liability
321 - Working Poor Credit
200/400
50,001 150,000 x 4.24%
minus 589.00 = Tax Liability
322 - Fees Paid to Public Schools
200/400
150,001 and over
x 4.54%
minus 1,039.00 = Tax Liability
323 - Private School Tuition Orgs
500/1,000

2010 Federal


Married Filing Joint or Qualified Widower Taxable Income
Key Amounts
Over
Up to Standard Deductions
0
16,750 x 10% minus 0.00 = Tax Liability MFJ or QW
11,400
16,751
68,000 x 15%
minus 837.50 = Tax Liability
Single 5,700
68,001 137,300 x 25%
minus 7,637.50 = Tax Liability
HOH 8,400
137,301 209,250 x 28%
minus 11,756.50 = Tax Liability
MFS 5,700
209,251 373,650 x 33%
minus 22,219.00 = Tax Liability
Dependents return
950
373,651 and over x 35% minus 29,692.00 = Tax Liability Personal Exemption
3,650

Single Taxable Income
Earned Income Credit (EIC) Maximums
Over
Up to
0
8,375 x 10% minus 0.00 = Tax Liability
8,376
34,000 x 15%
minus 418.75 = Tax Liability
No Children
457
34,001 82,400 x 25%
minus 3,818.75 = Tax Liability
1 Child
3,050
82,401 171,850 x 28%
minus 6,290.75 = Tax Liability
2 Children
5,036
171,851 373,650 x 33%
minus 14,883.25 = Tax Liability
3 or More Children
5,666
373,651 and over x 35% minus 22,356.25 = Tax Liability
Head of Household Taxable Income
Standard Mileage
Over
Up to
0
11,950 x 10% minus 0.00 = Tax Liability
11,951
45,550 x 15%
minus 597.50 = Tax Liability
Business .50
45,551 117,650 x 25%
minus 5,152.50 = Tax Liability
Medical/ Moving
.165
117,651 190,550 x 28%
minus 8,682.00 = Tax Liability
Charitable .14
190,551 373,650 x 33%
minus 18,209.50 = Tax Liability

373,651 and over x 35% minus 25,682.50 = Tax Liability

Married Filing Seperate Taxable Income
Social Security Highlights
Over
Up to Maximum Earning Subject to:
0
8,375 x 10% minus 0.00 = Tax Liability Social Security Tax
106,800
8,376
34,000 x 15%
minus 418.75 = Tax Liability
Medicare Tax
No Limit
34,001 68,650 x 25%
minus 3,818.75 = Tax Liability
SS Tax Rate: Employee
6.2%
68,651 104,625 x 28%
minus 5,878.25 = Tax Liability
SS Tax Rate: Self Employed
12.4%
104,626 186,825 x 33%
minus 11,109.50 = Tax Liability
MC Tax Rate: Employee
1.45%
186,826 and over x 35% minus 14,846.00 = Tax Liability MC Tax Rate: Self Employed
2.90%

* Long-Term Capital Gains and Qualified Dividend * Long-Term Capital Gains and Qualified Dividend