erm Project Tax Scenario

Jane Smith, age 40, is single and has no dependents. She is employed as a legal secretary by Law Partners, PLLC. She owns and operates a small business called Typing Services located near the campus of Florida Atlantic University at 1986 Campus Drive. Jane as the sole-proprietor is a material participant in the business. She is a cash basis taxpayer.

Jane lives at 2020 Oakcrest Road, Boca Raton, FL 33431. Jane?s Social Security number is 123? 45? 6789. Jane indicates that she wants to designate $ 3 to the Presidential Election Campaign Fund.

During 2013, Jane had the following income and expense items:

a. $ 100,000 salary from Law Partners, PLLC.

b. $ 20,000 gross receipts from her typing services business.

c. $ 700 savings account interest income from Acme National Bank.

d. $ 1,000 Christmas bonus from Legal Services, Inc.

e. $ 60,000 life insurance proceeds on the death of her sister.

f. $ 5,000 check given to her by her wealthy aunt.

g. $ 100 won in a bingo game.

h. Expenses connected with the typing service:

Office rent $ 7,000

Supplies 4,400

Utilities and telephone 4,680

Wages to part- time typists 5,000

Payroll taxes 500

Equipment rentals 3,000

i. $ 9,500 interest expense on a home mortgage ( paid to San Jose Savings and Loan).

j. Legal Services, Inc., withheld Federal income tax of $ 18,000 and FICA tax of $ 5,448 { Social Security tax of $ 4,050 [($ 101,000 - $ 4,580) 4.2%] + Medicare tax of $ 1,398 [($ 101,000 - $ 4,580) 1.45%]}.

k. Alimony of $ 10,000 received from her former husband, Ted Smith.

l. Interest income of $ 800 on City of Boca Raton bonds.

n. Jane made estimated Federal tax payments of $ 1,000.

o. Sales taxes from the sales tax table of $ 964.

p. Charitable contributions of $ 2,500.

Project Part	Submission Date	Summary of Requirements
Draft 1040	In Unit 2	Draft versions of pages 1 (lines 1-11) and page 2 (line 42 only) of form 1040
Draft Schedule A	In Unit 3	Draft Schedule A
Draft Schedule C	In Unit 4	Completed Schedule C
Final Project: Tax Preparation	In Unit 5	Prepare and submitSchedule A,Itemized Deductions Prepare and submitSchedule C, Profit or Loss from Business Prepare and submitForm 1040

Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April 15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone. The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on December 31, 2013, instead of in 2014. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR). The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement. Form 1040 2013 (99) Department of the TreasuryInternal Revenue Service U.S. Individual Income Tax Return For the year Jan. 1-Dec. 31, 2013, or other tax year beginning OMB No. 1545-0074 , 2013, ending IRS Use OnlyDo not write or staple in this space. See separate instructions. , 20 Your first name and initial Last name Your social security number If a joint return, spouse's first name and initial Last name Spouse's social security number Apt. no. Home address (number and street). If you have a P.O. box, see instructions. City, town or post office, state, and ZIP code. If you have a foreign address, also complete spaces below (see instructions). Foreign country name Filing Status Check only one box. Exemptions Presidential Election Campaign Check here if you, or your spouse if filing jointly, want $3 to go to this fund. Checking Foreign postal code a box below will not change your tax or refund. You Spouse Foreign province/state/county 1 4 Single Married filing jointly (even if only one had income) 2 3 c Head of household (with qualifying person). (See instructions.) If the qualifying person is a child but not your dependent, enter this child's name here. Married filing separately. Enter spouse's SSN above and full name here. 6a b 5 Qualifying widow(er) with dependent child Yourself. If someone can claim you as a dependent, do not check box 6a . Spouse . Dependents: (1) First name . . . . . . . . . . . (2) Dependent's social security number Last name . . . . . . . . . . . . . . . . } (4) if child under age 17 qualifying for child tax credit (see instructions) (3) Dependent's relationship to you Dependents on 6c not entered above d Attach Form(s) W-2 here. Also attach Forms W-2G and 1099-R if tax was withheld. If you did not get a W-2, see instructions. Adjusted Gross Income Boxes checked on 6a and 6b No. of children on 6c who: lived with you did not live with you due to divorce or separation (see instructions) If more than four dependents, see instructions and check here Income Make sure the SSN(s) above and on line 6c are correct. Total number of exemptions claimed . . . . . . . . . . . . . . . . . . . . . . . 7 . 8b . . . . . . . . . 8a . . . . . . . 9a 10 11 Qualified dividends . . . . . . . . . . . 9b Taxable refunds, credits, or offsets of state and local income taxes Alimony received . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 12 13 14 Business income or (loss). Attach Schedule C or C-EZ . . . . . . . . . Capital gain or (loss). Attach Schedule D if required. If not required, check here Other gains or (losses). Attach Form 4797 . . . . . . . . . . . . . . 12 13 14 15a 16a 17 IRA distributions . 15a b Taxable amount . . . Pensions and annuities 16a b Taxable amount . . . Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E 15b 16b 17 18 19 20a Farm income or (loss). Attach Schedule F . Unemployment compensation . . . . Social security benefits 20a 18 19 20b 21 22 Other income. List type and amount Combine the amounts in the far right column for lines 7 through 21. This is your total income 23 Educator expenses 24 Certain business expenses of reservists, performing artists, and fee-basis government officials. Attach Form 2106 or 2106-EZ 25 Health savings account deduction. Attach Form 8889 . 24 25 26 27 28 Moving expenses. Attach Form 3903 . . . . . . Deductible part of self-employment tax. Attach Schedule SE . Self-employed SEP, SIMPLE, and qualified plans . . 26 27 28 29 30 31a Self-employed health insurance deduction Penalty on early withdrawal of savings . . . . . . . . . . 32 33 34 Alimony paid b Recipient's SSN IRA deduction . . . . . . . Student loan interest deduction . . Tuition and fees. Attach Form 8917 . 29 30 31a . . . . . . . . . . . . 32 33 34 35 36 37 Domestic production activities deduction. Attach Form 8903 35 Add lines 23 through 35 . . . . . . . . . . . . . Subtract line 36 from line 22. This is your adjusted gross income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 . . . . 8a b 9a Taxable interest. Attach Schedule B if required . Tax-exempt interest. Do not include on line 8a . Ordinary dividends. Attach Schedule B if required . . . . . . . b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Taxable amount . . . . . . . . . . . . Add numbers on lines above 21 22 23 . . . For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions. . . . . . . . . . 36 37 Cat. No. 11320B Form 1040 (2013) Page 2 Form 1040 (2013) Tax and Credits Standard Deduction for People who check any box on line 39a or 39b or who can be claimed as a dependent, see instructions. All others: Single or Married filing separately, $6,100 Married filing jointly or Qualifying widow(er), $12,200 Head of household, $8,950 Other Taxes 38 Amount from line 37 (adjusted gross income) 39a Check if: If you have a qualifying child, attach Schedule EIC. Sign Here Paid Preparer Use Only You were born before January 2, 1949, Spouse was born before January 2, 1949, . . Blind. Blind. . } . . . . . 38 . Total boxes checked 39a 39b 42 43 Exemptions. If line 38 is $150,000 or less, multiply $3,900 by the number on line 6d. Otherwise, see instructions Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -0- . . Form 4972 c Tax (see instructions). Check if any from: a Form(s) 8814 b 44 45 46 Alternative minimum tax (see instructions). Attach Form 6251 . Add lines 44 and 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b . . . 8919 . . . . Foreign tax credit. Attach Form 1116 if required . Credit for child and dependent care expenses. Attach Form 2441 47 48 49 50 51 Education credits from Form 8863, line 19 . . . . . Retirement savings contributions credit. Attach Form 8880 Child tax credit. Attach Schedule 8812, if required . . . 49 50 51 52 53 54 55 Residential energy credits. Attach Form 5695 . . . . 52 3800 b 8801 c Other credits from Form: a 53 Add lines 47 through 53. These are your total credits . . . . . Subtract line 54 from line 46. If line 54 is more than line 46, enter -0- 56 57 Self-employment tax. Attach Schedule SE . . . . Unreported social security and Medicare tax from Form: 58 59a b Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required Household employment taxes from Schedule H . . . . . . . a 4137 . . . . . . First-time homebuyer credit repayment. Attach Form 5405 if required . . . . Form 8959 b Form 8960 c Instructions; enter code(s) Taxes from: a . . . . Add lines 55 through 60. This is your total tax . . . . . . . . . . . . . . . . 69 Credit for federal tax on fuels. Attach Form 4136 . . . . 70 Credits from Form: a 2439 b Reserved c 8885 d 71 Add lines 62, 63, 64a, and 65 through 71. These are your total payments . . . . . . . . . . . . . American opportunity credit from Form 8863, line 8 . Reserved . . . . . . . . . . . . . Amount paid with request for extension to file . . . . . . . . . . . 44 45 46 55 56 57 60 61 62 63 64a 65 66 67 68 Excess social security and tier 1 RRTA tax withheld 73 If line 72 is more than line 61, subtract line 61 from line 72. This is the amount you overpaid 74a b d Amount of line 73 you want refunded to you. If Form 8888 is attached, check here . c Type: Routing number Checking Savings Account number Amount of line 73 you want applied to your 2014 estimated tax 75 Amount you owe. Subtract line 72 from line 61. For details on how to pay, see instructions 75 76 43 58 59a 59b . Earned income credit (EIC) . . . . . . Nontaxable combat pay election 64b Additional child tax credit. Attach Schedule 8812 . . . . 64a b . . . Federal income tax withheld from Forms W-2 and 1099 . . 2013 estimated tax payments and amount applied from 2012 return . . 40 41 42 54 . . 62 63 65 66 . . . . 47 48 77 77 Estimated tax penalty (see instructions) . . . . . . . Do you want to allow another person to discuss this return with the IRS (see instructions)? Designee's name Phone no. 72 73 74a 76 Yes. Complete below. No Personal identification number (PIN) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Your signature Date Your occupation Daytime phone number Spouse's signature. If a joint return, both must sign. Date Spouse's occupation If the IRS sent you an Identity Protection PIN, enter it here (see inst.) PTIN Check if self-employed Joint return? See instructions. Keep a copy for your records. . . . Third Party Designee . Itemized deductions (from Schedule A) or your standard deduction (see left margin) Subtract line 40 from line 38 . . . . . . . . . . . . . . . . . Direct deposit? See instructions. Amount You Owe . 40 41 67 68 69 70 71 72 Refund . If your spouse itemizes on a separate return or you were a dual-status alien, check here b 60 61 Payments { . Print/Type preparer's name Firm's name Preparer's signature Date Firm's EIN Firm's address Phone no. Form 1040 (2013) Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return A new law allows you to choose to deduct certain charitable contributions of money on your 2013 tax return instead of your 2014 return. The contributions must have been made after March 25, 2014, and before April 15, 2014, for the relief of victims in the Republic of the Philippines affected by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order, credit card, charge card, debit card, or via cell phone. The new law was enacted after the 2013 forms, instructions, and publications had already been printed. When preparing your 2013 tax return, you may complete the forms as if these contributions were made on December 31, 2013, instead of in 2014. To deduct your charitable contributions, you must itemize deductions on Schedule A (Form 1040) or Schedule A (Form 1040NR). The contribution must be made to a qualified organization and meet all other requirements for charitable contribution deductions. However, if you made the contribution by phone or text message, a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution will satisfy the recordkeeping requirement. Therefore, for example, if you made a $10 charitable contribution by text message that was charged to your telephone or wireless account, a bill from your telecommunications company containing this information satisfies the recordkeeping requirement. SCHEDULE A (Form 1040) OMB No. 1545-0074 Itemized Deductions Department of the Treasury Internal Revenue Service (99) Information about Schedule A and its separate instructions is at www.irs.gov/schedulea. Attach to Form 1040. Name(s) shown on Form 1040 Medical and Dental Expenses Taxes You Paid Interest You Paid Note. Your mortgage interest deduction may be limited (see instructions). Caution. Do not include expenses reimbursed or paid by others. 1 Medical and dental expenses (see instructions) . . . . . 1 2 Enter amount from Form 1040, line 38 2 3 Multiply line 2 by 10% (.10). But if either you or your spouse was 3 born before January 2, 1949, multiply line 2 by 7.5% (.075) instead 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter -0- . . 5 State and local (check only one box): a Income taxes, or . . . . . . . . . . . 5 b General sales taxes 6 Real estate taxes (see instructions) . . . . . . . . . 6 7 Personal property taxes . . . . . . . . . . . . . 7 8 Other taxes. List type and amount 8 9 Add lines 5 through 8 . . . . . . . . . . . . . . . . 10 Home mortgage interest and points reported to you on Form 1098 10 11 Home mortgage interest not reported to you on Form 1098. If paid to the person from whom you bought the home, see instructions and show that person's name, identifying no., and address . . . . . . 4 . . . . . . 9 . . . . . . 15 . . . . . . 19 . . . . . . 20 . . . . . 27 } 11 12 Points not reported to you on Form 1098. See instructions for special rules . . . . . . . . . . . . . . . . . 12 13 Mortgage insurance premiums (see instructions) . . . . . 13 14 Investment interest. Attach Form 4952 if required. (See instructions.) 14 15 Add lines 10 through 14 . . . . . . . . . . . . . . . Gifts to 16 Gifts by cash or check. If you made any gift of $250 or more, see instructions . . . . . . . . . . . . . . . . 16 Charity 17 Other than by cash or check. If any gift of $250 or more, see If you made a gift and got a instructions. You must attach Form 8283 if over $500 . . . 17 benefit for it, 18 Carryover from prior year . . . . . . . . . . . . 18 see instructions. 19 Add lines 16 through 18 . . . . . . . . . . . . . . . Casualty and Theft Losses 2013 Attachment Sequence No. 07 Your social security number 20 Casualty or theft loss(es). Attach Form 4684. (See instructions.) . . Job Expenses 21 Unreimbursed employee expensesjob travel, union dues, and Certain job education, etc. Attach Form 2106 or 2106-EZ if required. Miscellaneous 21 (See instructions.) Deductions 22 Tax preparation fees . . . . . . . . . . . . . 22 23 Other expensesinvestment, safe deposit box, etc. List type and amount Other Miscellaneous Deductions 24 25 26 27 28 23 Add lines 21 through 23 . . . . . . . . . . . . 24 Enter amount from Form 1040, line 38 25 Multiply line 25 by 2% (.02) . . . . . . . . . . . 26 Subtract line 26 from line 24. If line 26 is more than line 24, enter -0- . Otherfrom list in instructions. List type and amount 28 Total 29 Is Form 1040, line 38, over $150,000? Itemized No. Your deduction is not limited. Add the amounts in the far right column for lines 4 through 28. Also, enter this amount on Form 1040, line 40. Deductions } . Yes. Your deduction may be limited. See the Itemized Deductions Worksheet in the instructions to figure the amount to enter. 30 If you elect to itemize deductions even though they are less than your standard deduction, check here . . . . . . . . . . . . . . . . . . . For Paperwork Reduction Act Notice, see Form 1040 instructions. Cat. No. 17145C . 29 Schedule A (Form 1040) 2013 SCHEDULE C (Form 1040) Profit or Loss From Business OMB No. 1545-0074 2013 (Sole Proprietorship) For information on Schedule C and its instructions, go to www.irs.gov/schedulec. Attach to Form 1040, 1040NR, or 1041; partnerships generally must file Form 1065. Department of the Treasury Internal Revenue Service (99) Attachment Sequence No. 09 Name of proprietor Social security number (SSN) A B Enter code from instructions Principal business or profession, including product or service (see instructions) C Business name. If no separate business name, leave blank. E Business address (including suite or room no.) F G H City, town or post office, state, and ZIP code Cash (2) Accrual (3) Other (specify) Accounting method: (1) Did you \"materially participate\" in the operation of this business during 2013? If \"No,\" see instructions for limit on losses If you started or acquired this business during 2013, check here . . . . . . . . . . . . . . . . . I J Did you make any payments in 2013 that would require you to file Form(s) 1099? (see instructions) . If "Yes," did you or will you file required Forms 1099? . . . . . . . . . . . . . . Part I D Employer ID number (EIN), (see instr.) Income . . . . . . . . 2 3 Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the \"Statutory employee\" box on that form was checked . . . . . . . . . Returns and allowances . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . 4 5 6 Cost of goods sold (from line 42) . . . . . . . . . . . . . . . . . . . Gross profit. Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . Other income, including federal and state gasoline or fuel tax credit or refund (see instructions) . . . . . . . . . . 4 5 6 7 Gross income. Add lines 5 and 6 . . . 7 1 Part II Expenses 8 Advertising . 9 Car and truck expenses (see instructions) . . . . . Commissions and fees . 10 11 12 13 . . . . Contract labor (see instructions) Depletion . . . . . Depreciation and section 179 expense deduction (not included in Part III) (see instructions) . . . . . 14 Employee benefit programs (other than on line 19) . . Insurance (other than health) 15 16 . . . . . . . . . . . . . . . . . . Yes Yes No No . . Enter expenses for business use of your home only on line 30. 8 9 10 18 Office expense (see instructions) 18 19 20 Pension and profit-sharing plans . Rent or lease (see instructions): Vehicles, machinery, and equipment 19 20a Other business property . . . Repairs and maintenance . . . Supplies (not included in Part III) . 20b 21 22 Taxes and licenses . . . . . Travel, meals, and entertainment: Travel . . . . . . . . . 23 24a 25 Deductible meals and entertainment (see instructions) . Utilities . . . . . . . . 24b 25 26 27a b Wages (less employment credits) . Other expenses (from line 48) . . Reserved for future use . . . 26 27a 27b a 11 12 b 21 22 23 24 13 a 14 15 b 28 Total expenses before expenses for business use of home. Add lines 8 through 27a . . . . . . 28 29 30 Tentative profit or (loss). Subtract line 28 from line 7 . . . . . . . 29 16a 16b 17 . . . . . . . . . . Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829 unless using the simplified method (see instructions). Simplified method filers only: enter the total square footage of: (a) your home: and (b) the part of your home used for business: Method Worksheet in the instructions to figure the amount to enter on line 30 . . . Use the Simplified . . . . . . . Net profit or (loss). Subtract line 30 from line 29. If a profit, enter on both Form 1040, line 12 (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see instructions). Estates and trusts, enter on Form 1041, line 3. If a loss, you must go to line 32. 32 No 2 3 17 31 . . Yes 1 Interest: Mortgage (paid to banks, etc.) Other . . . . . . Legal and professional services a b . . . If you have a loss, check the box that describes your investment in this activity (see instructions). If you checked 32a, enter the loss on both Form 1040, line 12, (or Form 1040NR, line 13) and on Schedule SE, line 2. (If you checked the box on line 1, see the line 31 instructions). Estates and trusts, enter on Form 1041, line 3. If you checked 32b, you must attach Form 6198. Your loss may be limited. For Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 11334P } } 30 31 32a 32b All investment is at risk. Some investment is not at risk. Schedule C (Form 1040) 2013 Page 2 Schedule C (Form 1040) 2013 Part III Cost of Goods Sold (see instructions) 33 Method(s) used to value closing inventory: 34 Was there any change in determining quantities, costs, or valuations between opening and closing inventory? If \"Yes,\" attach explanation . . . . . . . . . . . . . . . . . . . . . . . . . a b Cost c Lower of cost or market Other (attach explanation) 35 Inventory at beginning of year. If different from last year's closing inventory, attach explanation . . . 35 36 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . 36 37 Cost of labor. Do not include any amounts paid to yourself . . . . . . . . . . . . . . 37 38 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . 38 39 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Add lines 35 through 39 . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . 41 42 Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4 . . . . . . 42 Part IV . . . Yes . Information on Your Vehicle. Complete this part only if you are claiming car or truck expenses on line 9 and are not required to file Form 4562 for this business. See the instructions for line 13 to find out if you must file Form 4562. / / 43 When did you place your vehicle in service for business purposes? (month, day, year) 44 Of the total number of miles you drove your vehicle during 2013, enter the number of miles you used your vehicle for: a No b Commuting (see instructions) Business c Other Yes No 45 Was your vehicle available for personal use during off-duty hours? . . . . . . . . . . . . . . 46 Do you (or your spouse) have another vehicle available for personal use?. . . . . . . . . . . . . . Yes No 47a Do you have evidence to support your deduction? . . . . . . . . . . . . . . . . . . . . Yes No If \"Yes,\" is the evidence written? . . . . . . . . . . . . . . . . . . . . Yes No b Part V 48 . . . . . . Other Expenses. List below business expenses not included on lines 8-26 or line 30. Total other expenses. Enter here and on line 27a . . . . . . . . . . . . . . . . 48 Schedule C (Form 1040) 2013 2013 Tax Table See the instructions for line 44 to see if you must use the Tax Table below to figure your tax. ! CAUTION Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,906. This is the tax amount they should enter on Form 1040, line 44. If line 43 (taxable income) is 0 1 2 4 6 9 0 1 2 4 6 9 100 125 150 175 125 150 175 200 11 14 16 19 11 14 16 19 11 14 16 19 11 14 16 19 200 225 250 275 225 250 275 300 21 24 26 29 21 24 26 29 21 24 26 29 21 24 26 29 300 325 350 375 325 350 375 400 31 34 36 39 31 34 36 39 31 34 36 39 31 34 36 39 400 425 450 475 425 450 475 500 41 44 46 49 41 44 46 49 41 44 46 49 41 44 46 49 500 525 550 575 525 550 575 600 51 54 56 59 51 54 56 59 51 54 56 59 51 54 56 59 600 625 650 675 625 650 675 700 61 64 66 69 61 64 66 69 61 64 66 69 61 64 66 69 700 725 750 775 725 750 775 800 71 74 76 79 71 74 76 79 71 74 76 79 71 74 76 79 800 825 850 875 825 850 875 900 81 84 86 89 81 84 86 89 81 84 86 89 81 84 86 89 900 925 950 975 925 950 975 1,000 91 94 96 99 91 94 96 99 91 94 96 99 91 94 96 99 At least . Your tax is 0 1 2 4 6 9 Head of a household . 0 1 2 4 6 9 Married filing separately . 5 15 25 50 75 100 Married filing jointly * . 0 5 15 25 50 75 Single . But less than . At least If line 43 (taxable income) is And you are Single Married filing jointly * Married filing separately Head of a household Your tax is 1,000 At But Least Less Than Single 25,200 25,250 25,300 25,350 3,338 3,345 3,353 3,360 25,250 25,300 25,350 25,400 If line 43 (taxable income) is And you are But less than Sample Table At least Married Married Head of a filing filing housejointly * sepahold rately Your tax is 2,891 3,338 2,899 3,345 2,906 3,353 2,914 3,360 3,146 3,154 3,161 3,169 And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 2,000 1,000 1,025 1,050 1,075 1,025 1,050 1,075 1,100 101 104 106 109 101 104 106 109 101 104 106 109 101 104 106 109 2,000 2,025 2,050 2,075 2,025 2,050 2,075 2,100 201 204 206 209 201 204 206 209 201 204 206 209 201 204 206 209 1,100 1,125 1,150 1,175 1,125 1,150 1,175 1,200 111 114 116 119 111 114 116 119 111 114 116 119 111 114 116 119 2,100 2,125 2,150 2,175 2,125 2,150 2,175 2,200 211 214 216 219 211 214 216 219 211 214 216 219 211 214 216 219 1,200 1,225 1,250 1,275 1,225 1,250 1,275 1,300 121 124 126 129 121 124 126 129 121 124 126 129 121 124 126 129 2,200 2,225 2,250 2,275 2,225 2,250 2,275 2,300 221 224 226 229 221 224 226 229 221 224 226 229 221 224 226 229 1,300 1,325 1,350 1,375 1,325 1,350 1,375 1,400 131 134 136 139 131 134 136 139 131 134 136 139 131 134 136 139 2,300 2,325 2,350 2,375 2,325 2,350 2,375 2,400 231 234 236 239 231 234 236 239 231 234 236 239 231 234 236 239 1,400 1,425 1,450 1,475 1,425 1,450 1,475 1,500 141 144 146 149 141 144 146 149 141 144 146 149 141 144 146 149 2,400 2,425 2,450 2,475 2,425 2,450 2,475 2,500 241 244 246 249 241 244 246 249 241 244 246 249 241 244 246 249 1,500 1,525 1,550 1,575 1,525 1,550 1,575 1,600 151 154 156 159 151 154 156 159 151 154 156 159 151 154 156 159 2,500 2,525 2,550 2,575 2,525 2,550 2,575 2,600 251 254 256 259 251 254 256 259 251 254 256 259 251 254 256 259 1,600 1,625 1,650 1,675 1,625 1,650 1,675 1,700 161 164 166 169 161 164 166 169 161 164 166 169 161 164 166 169 2,600 2,625 2,650 2,675 2,625 2,650 2,675 2,700 261 264 266 269 261 264 266 269 261 264 266 269 261 264 266 269 1,700 1,725 1,750 1,775 1,725 1,750 1,775 1,800 171 174 176 179 171 174 176 179 171 174 176 179 171 174 176 179 2,700 2,725 2,750 2,775 2,725 2,750 2,775 2,800 271 274 276 279 271 274 276 279 271 274 276 279 271 274 276 279 1,800 1,825 1,850 1,875 1,825 1,850 1,875 1,900 181 184 186 189 181 184 186 189 181 184 186 189 181 184 186 189 2,800 2,825 2,850 2,875 2,825 2,850 2,875 2,900 281 284 286 289 281 284 286 289 281 284 286 289 281 284 286 289 1,900 1,925 1,950 1,975 1,925 1,950 1,975 2,000 191 194 196 199 191 194 196 199 191 194 196 199 191 194 196 199 2,900 2,925 2,950 2,975 2,925 2,950 2,975 3,000 291 294 296 299 291 294 296 299 291 294 296 299 291 294 296 299 (Continued) * This column must also be used by a qualifying widow(er). 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Visit IRS.gov. -74- 2013 Tax TableContinued If line 43 (taxable income) is At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 3,000 At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 6,000 At least And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 9,000 3,000 3,050 3,100 3,150 3,050 3,100 3,150 3,200 303 308 313 318 303 308 313 318 303 308 313 318 303 308 313 318 6,000 6,050 6,100 6,150 6,050 6,100 6,150 6,200 603 608 613 618 603 608 613 618 603 608 613 618 603 608 613 618 9,000 9,050 9,100 9,150 9,050 9,100 9,150 9,200 908 915 923 930 903 908 913 918 908 915 923 930 903 908 913 918 3,200 3,250 3,300 3,350 3,250 3,300 3,350 3,400 323 328 333 338 323 328 333 338 323 328 333 338 323 328 333 338 6,200 6,250 6,300 6,350 6,250 6,300 6,350 6,400 623 628 633 638 623 628 633 638 623 628 633 638 623 628 633 638 9,200 9,250 9,300 9,350 9,250 9,300 9,350 9,400 938 945 953 960 923 928 933 938 938 945 953 960 923 928 933 938 3,400 3,450 3,500 3,550 3,450 3,500 3,550 3,600 343 348 353 358 343 348 353 358 343 348 353 358 343 348 353 358 6,400 6,450 6,500 6,550 6,450 6,500 6,550 6,600 643 648 653 658 643 648 653 658 643 648 653 658 643 648 653 658 9,400 9,450 9,500 9,550 9,450 9,500 9,550 9,600 968 975 983 990 943 948 953 958 968 975 983 990 943 948 953 958 3,600 3,650 3,700 3,750 3,650 3,700 3,750 3,800 363 368 373 378 363 368 373 378 363 368 373 378 363 368 373 378 6,600 6,650 6,700 6,750 6,650 6,700 6,750 6,800 663 668 673 678 663 668 673 678 663 668 673 678 663 668 673 678 9,600 9,650 9,700 9,750 9,650 9,700 9,750 9,800 998 1,005 1,013 1,020 963 968 973 978 998 1,005 1,013 1,020 963 968 973 978 3,800 3,850 3,900 3,950 3,850 3,900 3,950 4,000 383 388 393 398 383 388 393 398 383 388 393 398 383 388 393 398 6,800 6,850 6,900 6,950 6,850 6,900 6,950 7,000 683 688 693 698 683 688 693 698 683 688 693 698 683 688 693 698 9,800 9,850 9,900 9,950 9,850 9,900 9,950 10,000 1,028 1,035 1,043 1,050 983 988 993 998 1,028 1,035 1,043 1,050 983 988 993 998 4,000 4,050 4,100 4,150 4,050 4,100 4,150 4,200 403 408 413 418 403 408 413 418 403 408 413 418 403 408 413 418 7,000 7,050 7,100 7,150 7,050 7,100 7,150 7,200 703 708 713 718 703 708 713 718 703 708 713 718 703 708 713 718 10,000 10,050 10,100 10,150 10,050 10,100 10,150 10,200 1,058 1,065 1,073 1,080 1,003 1,008 1,013 1,018 1,058 1,065 1,073 1,080 1,003 1,008 1,013 1,018 4,200 4,250 4,300 4,350 4,250 4,300 4,350 4,400 423 428 433 438 423 428 433 438 423 428 433 438 423 428 433 438 7,200 7,250 7,300 7,350 7,250 7,300 7,350 7,400 723 728 733 738 723 728 733 738 723 728 733 738 723 728 733 738 10,200 10,250 10,300 10,350 10,250 10,300 10,350 10,400 1,088 1,095 1,103 1,110 1,023 1,028 1,033 1,038 1,088 1,095 1,103 1,110 1,023 1,028 1,033 1,038 4,400 4,450 4,500 4,550 4,450 4,500 4,550 4,600 443 448 453 458 443 448 453 458 443 448 453 458 443 448 453 458 7,400 7,450 7,500 7,550 7,450 7,500 7,550 7,600 743 748 753 758 743 748 753 758 743 748 753 758 743 748 753 758 10,400 10,450 10,500 10,550 10,450 10,500 10,550 10,600 1,118 1,125 1,133 1,140 1,043 1,048 1,053 1,058 1,118 1,125 1,133 1,140 1,043 1,048 1,053 1,058 4,600 4,650 4,700 4,750 4,650 4,700 4,750 4,800 463 468 473 478 463 468 473 478 463 468 473 478 463 468 473 478 7,600 7,650 7,700 7,750 7,650 7,700 7,750 7,800 763 768 773 778 763 768 773 778 763 768 773 778 763 768 773 778 10,600 10,650 10,700 10,750 10,650 10,700 10,750 10,800 1,148 1,155 1,163 1,170 1,063 1,068 1,073 1,078 1,148 1,155 1,163 1,170 1,063 1,068 1,073 1,078 4,800 4,850 4,900 4,950 4,850 4,900 4,950 5,000 483 488 493 498 483 488 493 498 483 488 493 498 483 488 493 498 7,800 7,850 7,900 7,950 7,850 7,900 7,950 8,000 783 788 793 798 783 788 793 798 783 788 793 798 783 788 793 798 10,800 10,850 10,900 10,950 10,850 10,900 10,950 11,000 1,178 1,185 1,193 1,200 1,083 1,088 1,093 1,098 1,178 1,185 1,193 1,200 1,083 1,088 1,093 1,098 4,000 7,000 5,000 10,000 8,000 11,000 5,000 5,050 5,100 5,150 5,050 5,100 5,150 5,200 503 508 513 518 503 508 513 518 503 508 513 518 503 508 513 518 8,000 8,050 8,100 8,150 8,050 8,100 8,150 8,200 803 808 813 818 803 808 813 818 803 808 813 818 803 808 813 818 11,000 11,050 11,100 11,150 11,050 11,100 11,150 11,200 1,208 1,215 1,223 1,230 1,103 1,108 1,113 1,118 1,208 1,215 1,223 1,230 1,103 1,108 1,113 1,118 5,200 5,250 5,300 5,350 5,250 5,300 5,350 5,400 523 528 533 538 523 528 533 538 523 528 533 538 523 528 533 538 8,200 8,250 8,300 8,350 8,250 8,300 8,350 8,400 823 828 833 838 823 828 833 838 823 828 833 838 823 828 833 838 11,200 11,250 11,300 11,350 11,250 11,300 11,350 11,400 1,238 1,245 1,253 1,260 1,123 1,128 1,133 1,138 1,238 1,245 1,253 1,260 1,123 1,128 1,133 1,138 5,400 5,450 5,500 5,550 5,450 5,500 5,550 5,600 543 548 553 558 543 548 553 558 543 548 553 558 543 548 553 558 8,400 8,450 8,500 8,550 8,450 8,500 8,550 8,600 843 848 853 858 843 848 853 858 843 848 853 858 843 848 853 858 11,400 11,450 11,500 11,550 11,450 11,500 11,550 11,600 1,268 1,275 1,283 1,290 1,143 1,148 1,153 1,158 1,268 1,275 1,283 1,290 1,143 1,148 1,153 1,158 5,600 5,650 5,700 5,750 5,650 5,700 5,750 5,800 563 568 573 578 563 568 573 578 563 568 573 578 563 568 573 578 8,600 8,650 8,700 8,750 8,650 8,700 8,750 8,800 863 868 873 878 863 868 873 878 863 868 873 878 863 868 873 878 11,600 11,650 11,700 11,750 11,650 11,700 11,750 11,800 1,298 1,305 1,313 1,320 1,163 1,168 1,173 1,178 1,298 1,305 1,313 1,320 1,163 1,168 1,173 1,178 5,800 5,850 5,900 5,950 5,850 5,900 5,950 6,000 583 588 593 598 583 588 593 598 583 588 593 598 583 588 593 598 8,800 8,850 8,900 8,950 8,850 8,900 8,950 9,000 883 888 893 900 883 888 893 898 883 888 893 900 883 888 893 898 11,800 11,850 11,900 11,950 11,850 11,900 11,950 12,000 1,328 1,335 1,343 1,350 1,183 1,188 1,193 1,198 1,328 1,335 1,343 1,350 1,183 1,188 1,193 1,198 (Continued) * This column must also be used by a qualifying widow(er). -75- Need more information or forms? Visit IRS.gov. 2013 Tax TableContinued If line 43 (taxable income) is At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 12,000 At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 15,000 At least And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 18,000 12,000 12,050 12,100 12,150 12,050 12,100 12,150 12,200 1,358 1,365 1,373 1,380 1,203 1,208 1,213 1,218 1,358 1,365 1,373 1,380 1,203 1,208 1,213 1,218 15,000 15,050 15,100 15,150 15,050 15,100 15,150 15,200 1,808 1,815 1,823 1,830 1,503 1,508 1,513 1,518 1,808 1,815 1,823 1,830 1,616 1,624 1,631 1,639 18,000 18,050 18,100 18,150 18,050 18,100 18,150 18,200 2,258 2,265 2,273 2,280 1,811 1,819 1,826 1,834 2,258 2,265 2,273 2,280 2,066 2,074 2,081 2,089 12,200 12,250 12,300 12,350 12,250 12,300 12,350 12,400 1,388 1,395 1,403 1,410 1,223 1,228 1,233 1,238 1,388 1,395 1,403 1,410 1,223 1,228 1,233 1,238 15,200 15,250 15,300 15,350 15,250 15,300 15,350 15,400 1,838 1,845 1,853 1,860 1,523 1,528 1,533 1,538 1,838 1,845 1,853 1,860 1,646 1,654 1,661 1,669 18,200 18,250 18,300 18,350 18,250 18,300 18,350 18,400 2,288 2,295 2,303 2,310 1,841 1,849 1,856 1,864 2,288 2,295 2,303 2,310 2,096 2,104 2,111 2,119 12,400 12,450 12,500 12,550 12,450 12,500 12,550 12,600 1,418 1,425 1,433 1,440 1,243 1,248 1,253 1,258 1,418 1,425 1,433 1,440 1,243 1,248 1,253 1,258 15,400 15,450 15,500 15,550 15,450 15,500 15,550 15,600 1,868 1,875 1,883 1,890 1,543 1,548 1,553 1,558 1,868 1,875 1,883 1,890 1,676 1,684 1,691 1,699 18,400 18,450 18,500 18,550 18,450 18,500 18,550 18,600 2,318 2,325 2,333 2,340 1,871 1,879 1,886 1,894 2,318 2,325 2,333 2,340 2,126 2,134 2,141 2,149 12,600 12,650 12,700 12,750 12,650 12,700 12,750 12,800 1,448 1,455 1,463 1,470 1,263 1,268 1,273 1,278 1,448 1,455 1,463 1,470 1,263 1,268 1,273 1,279 15,600 15,650 15,700 15,750 15,650 15,700 15,750 15,800 1,898 1,905 1,913 1,920 1,563 1,568 1,573 1,578 1,898 1,905 1,913 1,920 1,706 1,714 1,721 1,729 18,600 18,650 18,700 18,750 18,650 18,700 18,750 18,800 2,348 2,355 2,363 2,370 1,901 1,909 1,916 1,924 2,348 2,355 2,363 2,370 2,156 2,164 2,171 2,179 12,800 12,850 12,900 12,950 12,850 12,900 12,950 13,000 1,478 1,485 1,493 1,500 1,283 1,288 1,293 1,298 1,478 1,485 1,493 1,500 1,286 1,294 1,301 1,309 15,800 15,850 15,900 15,950 15,850 15,900 15,950 16,000 1,928 1,935 1,943 1,950 1,583 1,588 1,593 1,598 1,928 1,935 1,943 1,950 1,736 1,744 1,751 1,759 18,800 18,850 18,900 18,950 18,850 18,900 18,950 19,000 2,378 2,385 2,393 2,400 1,931 1,939 1,946 1,954 2,378 2,385 2,393 2,400 2,186 2,194 2,201 2,209 13,000 16,000 19,000 13,000 13,050 13,100 13,150 13,050 13,100 13,150 13,200 1,508 1,515 1,523 1,530 1,303 1,308 1,313 1,318 1,508 1,515 1,523 1,530 1,316 1,324 1,331 1,339 16,000 16,050 16,100 16,150 16,050 16,100 16,150 16,200 1,958 1,965 1,973 1,980 1,603 1,608 1,613 1,618 1,958 1,965 1,973 1,980 1,766 1,774 1,781 1,789 19,000 19,050 19,100 19,150 19,050 19,100 19,150 19,200 2,408 2,415 2,423 2,430 1,961 1,969 1,976 1,984 2,408 2,415 2,423 2,430 2,216 2,224 2,231 2,239 13,200 13,250 13,300 13,350 13,250 13,300 13,350 13,400 1,538 1,545 1,553 1,560 1,323 1,328 1,333 1,338 1,538 1,545 1,553 1,560 1,346 1,354 1,361 1,369 16,200 16,250 16,300 16,350 16,250 16,300 16,350 16,400 1,988 1,995 2,003 2,010 1,623 1,628 1,633 1,638 1,988 1,995 2,003 2,010 1,796 1,804 1,811 1,819 19,200 19,250 19,300 19,350 19,250 19,300 19,350 19,400 2,438 2,445 2,453 2,460 1,991 1,999 2,006 2,014 2,438 2,445 2,453 2,460 2,246 2,254 2,261 2,269 13,400 13,450 13,500 13,550 13,450 13,500 13,550 13,600 1,568 1,575 1,583 1,590 1,343 1,348 1,353 1,358 1,568 1,575 1,583 1,590 1,376 1,384 1,391 1,399 16,400 16,450 16,500 16,550 16,450 16,500 16,550 16,600 2,018 2,025 2,033 2,040 1,643 1,648 1,653 1,658 2,018 2,025 2,033 2,040 1,826 1,834 1,841 1,849 19,400 19,450 19,500 19,550 19,450 19,500 19,550 19,600 2,468 2,475 2,483 2,490 2,021 2,029 2,036 2,044 2,468 2,475 2,483 2,490 2,276 2,284 2,291 2,299 13,600 13,650 13,700 13,750 13,650 13,700 13,750 13,800 1,598 1,605 1,613 1,620 1,363 1,368 1,373 1,378 1,598 1,605 1,613 1,620 1,406 1,414 1,421 1,429 16,600 16,650 16,700 16,750 16,650 16,700 16,750 16,800 2,048 2,055 2,063 2,070 1,663 1,668 1,673 1,678 2,048 2,055 2,063 2,070 1,856 1,864 1,871 1,879 19,600 19,650 19,700 19,750 19,650 19,700 19,750 19,800 2,498 2,505 2,513 2,520 2,051 2,059 2,066 2,074 2,498 2,505 2,513 2,520 2,306 2,314 2,321 2,329 13,800 13,850 13,900 13,950 13,850 13,900 13,950 14,000 1,628 1,635 1,643 1,650 1,383 1,388 1,393 1,398 1,628 1,635 1,643 1,650 1,436 1,444 1,451 1,459 16,800 16,850 16,900 16,950 16,850 16,900 16,950 17,000 2,078 2,085 2,093 2,100 1,683 1,688 1,693 1,698 2,078 2,085 2,093 2,100 1,886 1,894 1,901 1,909 19,800 19,850 19,900 19,950 19,850 19,900 19,950 20,000 2,528 2,535 2,543 2,550 2,081 2,089 2,096 2,104 2,528 2,535 2,543 2,550 2,336 2,344 2,351 2,359 14,000 17,000 20,000 14,000 14,050 14,100 14,150 14,050 14,100 14,150 14,200 1,658 1,665 1,673 1,680 1,403 1,408 1,413 1,418 1,658 1,665 1,673 1,680 1,466 1,474 1,481 1,489 17,000 17,050 17,100 17,150 17,050 17,100 17,150 17,200 2,108 2,115 2,123 2,130 1,703 1,708 1,713 1,718 2,108 2,115 2,123 2,130 1,916 1,924 1,931 1,939 20,000 20,050 20,100 20,150 20,050 20,100 20,150 20,200 2,558 2,565 2,573 2,580 2,111 2,119 2,126 2,134 2,558 2,565 2,573 2,580 2,366 2,374 2,381 2,389 14,200 14,250 14,300 14,350 14,250 14,300 14,350 14,400 1,688 1,695 1,703 1,710 1,423 1,428 1,433 1,438 1,688 1,695 1,703 1,710 1,496 1,504 1,511 1,519 17,200 17,250 17,300 17,350 17,250 17,300 17,350 17,400 2,138 2,145 2,153 2,160 1,723 1,728 1,733 1,738 2,138 2,145 2,153 2,160 1,946 1,954 1,961 1,969 20,200 20,250 20,300 20,350 20,250 20,300 20,350 20,400 2,588 2,595 2,603 2,610 2,141 2,149 2,156 2,164 2,588 2,595 2,603 2,610 2,396 2,404 2,411 2,419 14,400 14,450 14,500 14,550 14,450 14,500 14,550 14,600 1,718 1,725 1,733 1,740 1,443 1,448 1,453 1,458 1,718 1,725 1,733 1,740 1,526 1,534 1,541 1,549 17,400 17,450 17,500 17,550 17,450 17,500 17,550 17,600 2,168 2,175 2,183 2,190 1,743 1,748 1,753 1,758 2,168 2,175 2,183 2,190 1,976 1,984 1,991 1,999 20,400 20,450 20,500 20,550 20,450 20,500 20,550 20,600 2,618 2,625 2,633 2,640 2,171 2,179 2,186 2,194 2,618 2,625 2,633 2,640 2,426 2,434 2,441 2,449 14,600 14,650 14,700 14,750 14,650 14,700 14,750 14,800 1,748 1,755 1,763 1,770 1,463 1,468 1,473 1,478 1,748 1,755 1,763 1,770 1,556 1,564 1,571 1,579 17,600 17,650 17,700 17,750 17,650 17,700 17,750 17,800 2,198 2,205 2,213 2,220 1,763 1,768 1,773 1,778 2,198 2,205 2,213 2,220 2,006 2,014 2,021 2,029 20,600 20,650 20,700 20,750 20,650 20,700 20,750 20,800 2,648 2,655 2,663 2,670 2,201 2,209 2,216 2,224 2,648 2,655 2,663 2,670 2,456 2,464 2,471 2,479 14,800 14,850 14,900 14,950 14,850 14,900 14,950 15,000 1,778 1,785 1,793 1,800 1,483 1,488 1,493 1,498 1,778 1,785 1,793 1,800 1,586 1,594 1,601 1,609 17,800 17,850 17,900 17,950 17,850 17,900 17,950 18,000 2,228 2,235 2,243 2,250 1,783 1,789 1,796 1,804 2,228 2,235 2,243 2,250 2,036 2,044 2,051 2,059 20,800 20,850 20,900 20,950 20,850 20,900 20,950 21,000 2,678 2,685 2,693 2,700 2,231 2,239 2,246 2,254 2,678 2,685 2,693 2,700 2,486 2,494 2,501 2,509 (Continued) * This column must also be used by a qualifying widow(er). 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Visit IRS.gov. -76- 2013 Tax TableContinued If line 43 (taxable income) is At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 21,000 At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 24,000 At least And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 27,000 21,000 21,050 21,100 21,150 21,050 21,100 21,150 21,200 2,708 2,715 2,723 2,730 2,261 2,269 2,276 2,284 2,708 2,715 2,723 2,730 2,516 2,524 2,531 2,539 24,000 24,050 24,100 24,150 24,050 24,100 24,150 24,200 3,158 3,165 3,173 3,180 2,711 2,719 2,726 2,734 3,158 3,165 3,173 3,180 2,966 2,974 2,981 2,989 27,000 27,050 27,100 27,150 27,050 27,100 27,150 27,200 3,608 3,615 3,623 3,630 3,161 3,169 3,176 3,184 3,608 3,615 3,623 3,630 3,416 3,424 3,431 3,439 21,200 21,250 21,300 21,350 21,250 21,300 21,350 21,400 2,738 2,745 2,753 2,760 2,291 2,299 2,306 2,314 2,738 2,745 2,753 2,760 2,546 2,554 2,561 2,569 24,200 24,250 24,300 24,350 24,250 24,300 24,350 24,400 3,188 3,195 3,203 3,210 2,741 2,749 2,756 2,764 3,188 3,195 3,203 3,210 2,996 3,004 3,011 3,019 27,200 27,250 27,300 27,350 27,250 27,300 27,350 27,400 3,638 3,645 3,653 3,660 3,191 3,199 3,206 3,214 3,638 3,645 3,653 3,660 3,446 3,454 3,461 3,469 21,400 21,450 21,500 21,550 21,450 21,500 21,550 21,600 2,768 2,775 2,783 2,790 2,321 2,329 2,336 2,344 2,768 2,775 2,783 2,790 2,576 2,584 2,591 2,599 24,400 24,450 24,500 24,550 24,450 24,500 24,550 24,600 3,218 3,225 3,233 3,240 2,771 2,779 2,786 2,794 3,218 3,225 3,233 3,240 3,026 3,034 3,041 3,049 27,400 27,450 27,500 27,550 27,450 27,500 27,550 27,600 3,668 3,675 3,683 3,690 3,221 3,229 3,236 3,244 3,668 3,675 3,683 3,690 3,476 3,484 3,491 3,499 21,600 21,650 21,700 21,750 21,650 21,700 21,750 21,800 2,798 2,805 2,813 2,820 2,351 2,359 2,366 2,374 2,798 2,805 2,813 2,820 2,606 2,614 2,621 2,629 24,600 24,650 24,700 24,750 24,650 24,700 24,750 24,800 3,248 3,255 3,263 3,270 2,801 2,809 2,816 2,824 3,248 3,255 3,263 3,270 3,056 3,064 3,071 3,079 27,600 27,650 27,700 27,750 27,650 27,700 27,750 27,800 3,698 3,705 3,713 3,720 3,251 3,259 3,266 3,274 3,698 3,705 3,713 3,720 3,506 3,514 3,521 3,529 21,800 21,850 21,900 21,950 21,850 21,900 21,950 22,000 2,828 2,835 2,843 2,850 2,381 2,389 2,396 2,404 2,828 2,835 2,843 2,850 2,636 2,644 2,651 2,659 24,800 24,850 24,900 24,950 24,850 24,900 24,950 25,000 3,278 3,285 3,293 3,300 2,831 2,839 2,846 2,854 3,278 3,285 3,293 3,300 3,086 3,094 3,101 3,109 27,800 27,850 27,900 27,950 27,850 27,900 27,950 28,000 3,728 3,735 3,743 3,750 3,281 3,289 3,296 3,304 3,728 3,735 3,743 3,750 3,536 3,544 3,551 3,559 22,000 25,000 28,000 22,000 22,050 22,100 22,150 22,050 22,100 22,150 22,200 2,858 2,865 2,873 2,880 2,411 2,419 2,426 2,434 2,858 2,865 2,873 2,880 2,666 2,674 2,681 2,689 25,000 25,050 25,100 25,150 25,050 25,100 25,150 25,200 3,308 3,315 3,323 3,330 2,861 2,869 2,876 2,884 3,308 3,315 3,323 3,330 3,116 3,124 3,131 3,139 28,000 28,050 28,100 28,150 28,050 28,100 28,150 28,200 3,758 3,765 3,773 3,780 3,311 3,319 3,326 3,334 3,758 3,765 3,773 3,780 3,566 3,574 3,581 3,589 22,200 22,250 22,300 22,350 22,250 22,300 22,350 22,400 2,888 2,895 2,903 2,910 2,441 2,449 2,456 2,464 2,888 2,895 2,903 2,910 2,696 2,704 2,711 2,719 25,200 25,250 25,300 25,350 25,250 25,300 25,350 25,400 3,338 3,345 3,353 3,360 2,891 2,899 2,906 2,914 3,338 3,345 3,353 3,360 3,146 3,154 3,161 3,169 28,200 28,250 28,300 28,350 28,250 28,300 28,350 28,400 3,788 3,795 3,803 3,810 3,341 3,349 3,356 3,364 3,788 3,795 3,803 3,810 3,596 3,604 3,611 3,619 22,400 22,450 22,500 22,550 22,450 22,500 22,550 22,600 2,918 2,925 2,933 2,940 2,471 2,479 2,486 2,494 2,918 2,925 2,933 2,940 2,726 2,734 2,741 2,749 25,400 25,450 25,500 25,550 25,450 25,500 25,550 25,600 3,368 3,375 3,383 3,390 2,921 2,929 2,936 2,944 3,368 3,375 3,383 3,390 3,176 3,184 3,191 3,199 28,400 28,450 28,500 28,550 28,450 28,500 28,550 28,600 3,818 3,825 3,833 3,840 3,371 3,379 3,386 3,394 3,818 3,825 3,833 3,840 3,626 3,634 3,641 3,649 22,600 22,650 22,700 22,750 22,650 22,700 22,750 22,800 2,948 2,955 2,963 2,970 2,501 2,509 2,516 2,524 2,948 2,955 2,963 2,970 2,756 2,764 2,771 2,779 25,600 25,650 25,700 25,750 25,650 25,700 25,750 25,800 3,398 3,405 3,413 3,420 2,951 2,959 2,966 2,974 3,398 3,405 3,413 3,420 3,206 3,214 3,221 3,229 28,600 28,650 28,700 28,750 28,650 28,700 28,750 28,800 3,848 3,855 3,863 3,870 3,401 3,409 3,416 3,424 3,848 3,855 3,863 3,870 3,656 3,664 3,671 3,679 22,800 22,850 22,900 22,950 22,850 22,900 22,950 23,000 2,978 2,985 2,993 3,000 2,531 2,539 2,546 2,554 2,978 2,985 2,993 3,000 2,786 2,794 2,801 2,809 25,800 25,850 25,900 25,950 25,850 25,900 25,950 26,000 3,428 3,435 3,443 3,450 2,981 2,989 2,996 3,004 3,428 3,435 3,443 3,450 3,236 3,244 3,251 3,259 28,800 28,850 28,900 28,950 28,850 28,900 28,950 29,000 3,878 3,885 3,893 3,900 3,431 3,439 3,446 3,454 3,878 3,885 3,893 3,900 3,686 3,694 3,701 3,709 23,000 26,000 29,000 23,000 23,050 23,100 23,150 23,050 23,100 23,150 23,200 3,008 3,015 3,023 3,030 2,561 2,569 2,576 2,584 3,008 3,015 3,023 3,030 2,816 2,824 2,831 2,839 26,000 26,050 26,100 26,150 26,050 26,100 26,150 26,200 3,458 3,465 3,473 3,480 3,011 3,019 3,026 3,034 3,458 3,465 3,473 3,480 3,266 3,274 3,281 3,289 29,000 29,050 29,100 29,150 29,050 29,100 29,150 29,200 3,908 3,915 3,923 3,930 3,461 3,469 3,476 3,484 3,908 3,915 3,923 3,930 3,716 3,724 3,731 3,739 23,200 23,250 23,300 23,350 23,250 23,300 23,350 23,400 3,038 3,045 3,053 3,060 2,591 2,599 2,606 2,614 3,038 3,045 3,053 3,060 2,846 2,854 2,861 2,869 26,200 26,250 26,300 26,350 26,250 26,300 26,350 26,400 3,488 3,495 3,503 3,510 3,041 3,049 3,056 3,064 3,488 3,495 3,503 3,510 3,296 3,304 3,311 3,319 29,200 29,250 29,300 29,350 29,250 29,300 29,350 29,400 3,938 3,945 3,953 3,960 3,491 3,499 3,506 3,514 3,938 3,945 3,953 3,960 3,746 3,754 3,761 3,769 23,400 23,450 23,500 23,550 23,450 23,500 23,550 23,600 3,068 3,075 3,083 3,090 2,621 2,629 2,636 2,644 3,068 3,075 3,083 3,090 2,876 2,884 2,891 2,899 26,400 26,450 26,500 26,550 26,450 26,500 26,550 26,600 3,518 3,525 3,533 3,540 3,071 3,079 3,086 3,094 3,518 3,525 3,533 3,540 3,326 3,334 3,341 3,349 29,400 29,450 29,500 29,550 29,450 29,500 29,550 29,600 3,968 3,975 3,983 3,990 3,521 3,529 3,536 3,544 3,968 3,975 3,983 3,990 3,776 3,784 3,791 3,799 23,600 23,650 23,700 23,750 23,650 23,700 23,750 23,800 3,098 3,105 3,113 3,120 2,651 2,659 2,666 2,674 3,098 3,105 3,113 3,120 2,906 2,914 2,921 2,929 26,600 26,650 26,700 26,750 26,650 26,700 26,750 26,800 3,548 3,555 3,563 3,570 3,101 3,109 3,116 3,124 3,548 3,555 3,563 3,570 3,356 3,364 3,371 3,379 29,600 29,650 29,700 29,750 29,650 29,700 29,750 29,800 3,998 4,005 4,013 4,020 3,551 3,559 3,566 3,574 3,998 4,005 4,013 4,020 3,806 3,814 3,821 3,829 23,800 23,850 23,900 23,950 23,850 23,900 23,950 24,000 3,128 3,135 3,143 3,150 2,681 2,689 2,696 2,704 3,128 3,135 3,143 3,150 2,936 2,944 2,951 2,959 26,800 26,850 26,900 26,950 26,850 26,900 26,950 27,000 3,578 3,585 3,593 3,600 3,131 3,139 3,146 3,154 3,578 3,585 3,593 3,600 3,386 3,394 3,401 3,409 29,800 29,850 29,900 29,950 29,850 29,900 29,950 30,000 4,028 4,035 4,043 4,050 3,581 3,589 3,596 3,604 4,028 4,035 4,043 4,050 3,836 3,844 3,851 3,859 (Continued) * This column must also be used by a qualifying widow(er). -77- Need more information or forms? Visit IRS.gov. 2013 Tax TableContinued If line 43 (taxable income) is At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 30,000 At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 33,000 At least And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 36,000 30,000 30,050 30,100 30,150 30,050 30,100 30,150 30,200 4,058 4,065 4,073 4,080 3,611 3,619 3,626 3,634 4,058 4,065 4,073 4,080 3,866 3,874 3,881 3,889 33,000 33,050 33,100 33,150 33,050 33,100 33,150 33,200 4,508 4,515 4,523 4,530 4,061 4,069 4,076 4,084 4,508 4,515 4,523 4,530 4,316 4,324 4,331 4,339 36,000 36,050 36,100 36,150 36,050 36,100 36,150 36,200 4,958 4,965 4,973 4,980 4,511 4,519 4,526 4,534 4,958 4,965 4,973 4,980 4,766 4,774 4,781 4,789 30,200 30,250 30,300 30,350 30,250 30,300 30,350 30,400 4,088 4,095 4,103 4,110 3,641 3,649 3,656 3,664 4,088 4,095 4,103 4,110 3,896 3,904 3,911 3,919 33,200 33,250 33,300 33,350 33,250 33,300 33,350 33,400 4,538 4,545 4,553 4,560 4,091 4,099 4,106 4,114 4,538 4,545 4,553 4,560 4,346 4,354 4,361 4,369 36,200 36,250 36,300 36,350 36,250 36,300 36,350 36,400 4,988 4,998 5,010 5,023 4,541 4,549 4,556 4,564 4,988 4,998 5,010 5,023 4,796 4,804 4,811 4,819 30,400 30,450 30,500 30,550 30,450 30,500 30,550 30,600 4,118 4,125 4,133 4,140 3,671 3,679 3,686 3,694 4,118 4,125 4,133 4,140 3,926 3,934 3,941 3,949 33,400 33,450 33,500 33,550 33,450 33,500 33,550 33,600 4,568 4,575 4,583 4,590 4,121 4,129 4,136 4,144 4,568 4,575 4,583 4,590 4,376 4,384 4,391 4,399 36,400 36,450 36,500 36,550 36,450 36,500 36,550 36,600 5,035 5,048 5,060 5,073 4,571 4,579 4,586 4,594 5,035 5,048 5,060 5,073 4,826 4,834 4,841 4,849 30,600 30,650 30,700 30,750 30,650 30,700 30,750 30,800 4,148 4,155 4,163 4,170 3,701 3,709 3,716 3,724 4,148 4,155 4,163 4,170 3,956 3,964 3,971 3,979 33,600 33,650 33,700 33,750 33,650 33,700 33,750 33,800 4,598 4,605 4,613 4,620 4,151 4,159 4,166 4,174 4,598 4,605 4,613 4,620 4,406 4,414 4,421 4,429 36,600 36,650 36,700 36,750 36,650 36,700 36,750 36,800 5,085 5,098 5,110 5,123 4,601 4,609 4,616 4,624 5,085 5,098 5,110 5,123 4,856 4,864 4,871 4,879 30,800 30,850 30,900 30,950 30,850 30,900 30,950 31,000 4,178 4,185 4,193 4,200 3,731 3,739 3,746 3,754 4,178 4,185 4,193 4,200 3,986 3,994 4,001 4,009 33,800 33,850 33,900 33,950 33,850 33,900 33,950 34,000 4,628 4,635 4,643 4,650 4,181 4,189 4,196 4,204 4,628 4,635 4,643 4,650 4,436 4,444 4,451 4,459 36,800 36,850 36,900 36,950 36,850 36,900 36,950 37,000 5,135 5,148 5,160 5,173 4,631 4,639 4,646 4,654 5,135 5,148 5,160 5,173 4,886 4,894 4,901 4,909 31,000 34,000 37,000 31,000 31,050 31,100 31,150 31,050 31,100 31,150 31,200 4,208 4,215 4,223 4,230 3,761 3,769 3,776 3,784 4,208 4,215 4,223 4,230 4,016 4,024 4,031 4,039 34,000 34,050 34,100 34,150 34,050 34,100 34,150 34,200 4,658 4,665 4,673 4,680 4,211 4,219 4,226 4,234 4,658 4,665 4,673 4,680 4,466 4,474 4,481 4,489 37,000 37,050 37,100 37,150 37,050 37,100 37,150 37,200 5,185 5,198 5,210 5,223 4,661 4,669 4,676 4,684 5,185 5,198 5,210 5,223 4,916 4,924 4,931 4,939 31,200 31,250 31,300 31,350 31,250 31,300 31,350 31,400 4,238 4,245 4,253 4,260 3,791 3,799 3,806 3,814 4,238 4,245 4,253 4,260 4,046 4,054 4,061 4,069 34,200 34,250 34,300 34,350 34,250 34,300 34,350 34,400 4,688 4,695 4,703 4,710 4,241 4,249 4,256 4,264 4,688 4,695 4,703 4,710 4,496 4,504 4,511 4,519 37,200 37,250 37,300 37,350 37,250 37,300 37,350 37,400 5,235 5,248 5,260 5,273 4,691 4,699 4,706 4,714 5,235 5,248 5,260 5,273 4,946 4,954 4,961 4,969 31,400 31,450 31,500 31,550 31,450 31,500 31,550 31,600 4,268 4,275 4,283 4,290 3,821 3,829 3,836 3,844 4,268 4,275 4,283 4,290 4,076 4,084 4,091 4,099 34,400 34,450 34,500 34,550 34,450 34,500 34,550 34,600 4,718 4,725 4,733 4,740 4,271 4,279 4,286 4,294 4,718 4,725 4,733 4,740 4,526 4,534 4,541 4,549 37,400 37,450 37,500 37,550 37,450 37,500 37,550 37,600 5,285 5,298 5,310 5,323 4,721 4,729 4,736 4,744 5,285 5,298 5,310 5,323 4,976 4,984 4,991 4,999 31,600 31,650 31,700 31,750 31,650 31,700 31,750 31,800 4,298 4,305 4,313 4,320 3,851 3,859 3,866 3,874 4,298 4,305 4,313 4,320 4,106 4,114 4,121 4,129 34,600 34,650 34,700 34,750 34,650 34,700 34,750 34,800 4,748 4,755 4,763 4,770 4,301 4,309 4,316 4,324 4,748 4,755 4,763 4,770 4,556 4,564 4,571 4,579 37,600 37,650 37,700 37,750 37,650 37,700 37,750 37,800 5,335 5,348 5,360 5,373 4,751 4,759 4,766 4,774 5,335 5,348 5,360 5,373 5,006 5,014 5,021 5,029 31,800 31,850 31,900 31,950 31,850 31,900 31,950 32,000 4,328 4,335 4,343 4,350 3,881 3,889 3,896 3,904 4,328 4,335 4,343 4,350 4,136 4,144 4,151 4,159 34,800 34,850 34,900 34,950 34,850 34,900 34,950 35,000 4,778 4,785 4,793 4,800 4,331 4,339 4,346 4,354 4,778 4,785 4,793 4,800 4,586 4,594 4,601 4,609 37,800 37,850 37,900 37,950 37,850 37,900 37,950 38,000 5,385 5,398 5,410 5,423 4,781 4,789 4,796 4,804 5,385 5,398 5,410 5,423 5,036 5,044 5,051 5,059 32,000 35,000 38,000 32,000 32,050 32,100 32,150 32,050 32,100 32,150 32,200 4,358 4,365 4,373 4,380 3,911 3,919 3,926 3,934 4,358 4,365 4,373 4,380 4,166 4,174 4,181 4,189 35,000 35,050 35,100 35,150 35,050 35,100 35,150 35,200 4,808 4,815 4,823 4,830 4,361 4,369 4,376 4,384 4,808 4,815 4,823 4,830 4,616 4,624 4,631 4,639 38,000 38,050 38,100 38,150 38,050 38,100 38,150 38,200 5,435 5,448 5,460 5,473 4,811 4,819 4,826 4,834 5,435 5,448 5,460 5,473 5,066 5,074 5,081 5,089 32,200 32,250 32,300 32,350 32,250 32,300 32,350 32,400 4,388 4,395 4,403 4,410 3,941 3,949 3,956 3,964 4,388 4,395 4,403 4,410 4,196 4,204 4,211 4,219 35,200 35,250 35,300 35,350 35,250 35,300 35,350 35,400 4,838 4,845 4,853 4,860 4,391 4,399 4,406 4,414 4,838 4,845 4,853 4,860 4,646 4,654 4,661 4,669 38,200 38,250 38,300 38,350 38,250 38,300 38,350 38,400 5,485 5,498 5,510 5,523 4,841 4,849 4,856 4,864 5,485 5,498 5,510 5,523 5,096 5,104 5,111 5,119 32,400 32,450 32,500 32,550 32,450 32,500 32,550 32,600 4,418 4,425 4,433 4,440 3,971 3,979 3,986 3,994 4,418 4,425 4,433 4,440 4,226 4,234 4,241 4,249 35,400 35,450 35,500 35,550 35,450 35,500 35,550 35,600 4,868 4,875 4,883 4,890 4,421 4,429 4,436 4,444 4,868 4,875 4,883 4,890 4,676 4,684 4,691 4,699 38,400 38,450 38,500 38,550 38,450 38,500 38,550 38,600 5,535 5,548 5,560 5,573 4,871 4,879 4,886 4,894 5,535 5,548 5,560 5,573 5,126 5,134 5,141 5,149 32,600 32,650 32,700 32,750 32,650 32,700 32,750 32,800 4,448 4,455 4,463 4,470 4,001 4,009 4,016 4,024 4,448 4,455 4,463 4,470 4,256 4,264 4,271 4,279 35,600 35,650 35,700 35,750 35,650 35,700 35,750 35,800 4,898 4,905 4,913 4,920 4,451 4,459 4,466 4,474 4,898 4,905 4,913 4,920 4,706 4,714 4,721 4,729 38,600 38,650 38,700 38,750 38,650 38,700 38,750 38,800 5,585 5,598 5,610 5,623 4,901 4,909 4,916 4,924 5,585 5,598 5,610 5,623 5,156 5,164 5,171 5,179 32,800 32,850 32,900 32,950 32,850 32,900 32,950 33,000 4,478 4,485 4,493 4,500 4,031 4,039 4,046 4,054 4,478 4,485 4,493 4,500 4,286 4,294 4,301 4,309 35,800 35,850 35,900 35,950 35,850 35,900 35,950 36,000 4,928 4,935 4,943 4,950 4,481 4,489 4,496 4,504 4,928 4,935 4,943 4,950 4,736 4,744 4,751 4,759 38,800 38,850 38,900 38,950 38,850 38,900 38,950 39,000 5,635 5,648 5,660 5,673 4,931 4,939 4,946 4,954 5,635 5,648 5,660 5,673 5,186 5,194 5,201 5,209 (Continued) * This column must also be used by a qualifying widow(er). Need more information or forms? Visit IRS.gov. -78- 2013 Tax TableContinued If line 43 (taxable income) is At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 39,000 At least If line 43 (taxable income) is And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 42,000 At least And you are But less than Single Married filing jointly * Married filing separately Head of a household Your tax is 45,000 39,000 39,050 39,100 39,150 39,050 39,100 39,150 39,200 5,685 5,698 5,710 5,723 4,961 4,969 4,976 4,984 5,685 5,698 5,710 5,723 5,216 5,224 5,231 5,239 42,000 42,050 42,100 42,150 42,050 42,100 42,150 42,200 6,435 6,448 6,460 6,473 5,411 5,419 5,426 5,434 6,435 6,448 6,460 6,473 5,666 5,674 5,681 5,689 45,000 45,050 45,100 45,150 45,050 45,100 45,150 45,200 7,185 7,198 7,210 7,223 5,861 5,869 5,876 5,884 7,185 7,198 7,210 7,223 6,116 6,124 6,131 6,139 39,200 39,250 39,300 39,350 39,250 39,300 39,350 39,400 5,735 5,748 5,760 5,773 4,991 4,999 5,006 5,014 5,735 5,748 5,760 5,773 5,246 5,254 5,261 5,269 42,200 42,250 42,300 42,350 42,250 42,300 42,350 42,400 6,485 6,498 6,510 6,523 5,441 5,449 5,456 5,464 6,485 6,498 6,510 6,523 5,696 5,704 5,711 5,719 45,200 45,250 45,300 45,350 45,250 45,300 45,350 45,400 7,235 7,248 7,260 7,273 5,891 5,899 5,906 5,914 7,235 7,248 7,260 7,273 6,146 6,154 6,161 6,169 39,400 39,450 39,500 39,550 39,450 39,500 39,550 39,600 5,785 5,798 5,810 5,823 5,021 5,029 5,036 5,044 5,785 5,798 5,810 5,823 5,276 5,284 5,291 5,299 42,400 42,450 42,500 42,550 42,450 42,500 42,550 42,600 6,535 6,548 6,560 6,573 5,471 5,479 5,486 5,494 6,535 6,548 6,560 6,573 5,726 5,734 5,741 5,749 45,400 45,450 45,500 45,550 45,450 45,500 45,550 45,600 7,285 7,298 7,310 7,323 5,921 5,929 5,936 5,944 7,285 7,298 7,310 7,323 6,176 6,184 6,191 6,199 39,600 39,650 39,700 39,750 39,650 39,700 39,750 39,800 5,835 5,848 5,860 5,873 5,051 5,059 5,066 5,074 5,835 5,848 5,860 5,873 5,306 5,314 5,321 5,329 42,600 42,650 42,700 42,750 42,650 42,700 42,750 42,800 6,585 6,598 6,610 6,623 5,501 5,509 5,516 5,524 6,585 6,598 6,610 6,623 5,756 5,764 5,771 5,779 45,600 45,650 45,700 45,750 45,650 45,700 45,750 45,800 7,335 7,348 7,360 7,373 5,951 5,959 5,966 5,974 7,335 7,348 7,360 7,373 6,206 6,214 6,221 6,229 39,800 39,850 39,900 39,950 39,850 39,900 39,950 40,000 5,885 5,898 5,910 5,923 5,081 5,089 5,096 5,104 5,885 5,898 5,910 5,923 5,336 5,344 5,351 5,359 42,800 42,850 42,900 42,950 42,850 42,900 42,950 43,000 6,635 6,648 6,660 6,673 5,531 5,539 5,546 5,554 6,635 6,648 6,660 6,673 5,786 5,794 5,801 5,809 45,800 45,850 45,900 45,950 45,850 45,900 45,950 46,000 7,385 7,398 7,410 7,423 5,981 5,989 5,996 6,004 7,385 7,398 7,410 7,423 6,236 6,244 6,251 6,259 40,000 43,000 46,000 40,000 40,050 40,100 40,150 40,050 40,100 40,150 40,200 5,935 5,948 5,960 5,973 5,111 5,119 5,126 5,134 5,935 5,948 5,960 5,973 5,366 5,374 5,381 5,389 43,000 43,050 43,100 43,150 43,050 43,100 43,150 43,200 6,685 6,698 6,710 6,723 5,561 5,569 5,576 5,584 6,685 6,698 6,710 6,723 5,816 5,824 5,831 5,839 46,000 46,050 46,100 46,150 46,050 46,100 46,150 46,200 7,435 7,448 7,460 7,473 6,011 6,019 6,026 6,034 7,435 7,448 7,460 7,473 6,266 6,274 6,281 6,289 40,200 40,250 40,300 40,350 40,250 40,300 40,350 40,400 5,985 5,998 6,010 6,023 5,141 5,149 5,156 5,164 5,985 5,998 6,010 6,023 5,396 5,404 5,411 5,419 43,200 43,250 43,300 43,350 43,250 43,300 43,350 43,400 6,735 6,748 6,760 6,773 5,591 5,599 5,606 5,614 6,735 6,748 6,760 6,773 5,846 5,854 5,861 5,869 46,200 46,250 46,300 46,350 46,250 46,300 46,350 46,400 7,485 7,498 7,510 7,523 6,041 6,049 6,056 6,064 7,485 7,498 7,510 7,523 6,296 6,304 6,311 6,319 40,400 40,450 40,500 40,550 40,450 40,500 40,550 40,600 6,035 6,048 6,060 6,073 5,171 5,179 5,186 5,194 6,035 6,048 6,060 6,073 5,426 5,434 5,441 5,449 43,400 43,450 43,500 43,550 43,450 43,500 43,550 43,600 6,785 6,798 6,810 6,823 5,621 5,629 5,636 5,644 6,785 6,798 6,810 6,823 5,876 5,884 5,891 5,899 46,400 46,450 46,500 46,550 46,450 46,500 46,550 46,600 7,535 7,548 7,560 7,573 6,071 6,079 6,086 6,094 7,535 7,548 7,560 7,573 6,326 6,334 6,341 6,349 40,600 40,650 40,700 40,750 40,650 40,700 40,750 40,800 6,085 6,098 6,110 6,123 5,201 5,209 5,216 5,224 6,085 6,098 6,110 6,123 5,456 5,464 5,471 5,479 43,600 43,650 43,700 43,750 43,650 43,700 43,750 43,800 6,835 6,848 6,860 6,873 5,651 5,659 5,666 5,674 6,835 6,848 6,860 6,873 5,906 5,914 5,921 5,929 46,600 46,650 46,700 46,750 46,650 46,700 46,750 46,800 7,585 7,598 7,610 7,623 6,101 6,109 6,116 6,124 7,585 7,598 7,610 7,623 6,356 6,364 6,371 6,379 40,800 40,850 40,900 40,950 40,850 40,900 40,950 41,000 6,135 6,148 6,160 6,173 5,231 5,239 5,246 5,254 6,135 6,148 6,160 6,173 5,486 5,494 5,501 5,509 43,800 43,850 43,900 43,950 43,850 43,900 43,950 44,000 6,885 6,898 6,910 6,923 5,681 5,689 5,696 5,704 6,885 6,898 6,910 6,923 5,936 5,944 5,951 5,959 46,800 46,850 46,900 46,950 46,850 46,900 46,950 47,000 7,635 7,648 7,660 7,673 6,131 6,139 6,146 6,154 7,635 7,648 7,660 7,673 6,386 6,394 6,401 6,409 41,000 44,000 47,000 41,000 41,050 41,100 41,150 41,050 41,100 41,150 41,200 6,185 6,198 6,210 6,223 5,261 5,269 5,276 5,284 6,185 6,198 6,210 6,223 5,516 5,524 5,531 5,539 44,000 44,050 44,100 44,150 44,050 44,100 44,150 44,200 6,935 6,948 6,960 6,973 5,711 5,719 5,726 5,734 6,935 6,948 6,960 6,973 5,966 5,974 5,981 5,989 47,000 47,050 47,100 47,150 47,050 47,100 47,150 47,200 7,685 7,698 7,710 7,723 6,161 6,169 6,176 6,184 7,685 7,698 7,710 7,723 6,416 6,424 6,431 6,439 41,200 41,250 41,300 41,350 41,250 41,300 41,350 41,400 6,235 6,248 6,260 6,273 5,291 5,299 5,306 5,314 6,235 6,248 6,260 6,273 5,546 5,554 5,561 5,569 44,200 44,250 44,300 44,350 44,250 44,300 44,350 44,400 6,985 6,998 7,010 7,023 5,741 5,749 5,756 5,764 6,985 6,998 7,010 7,023 5,996 6,004 6,011 6,019 47,200 47,250 47,300 47,350 47,250 47,300 47,350 47,400 7,735 7,748 7,760 7,773 6,191 6,199 6,206 6,214 7,735 7,748 7,760 7,773 6,446 6,454 6,461 6,469 41,400 41,450 41,500 41,550 41,450 41,500 41,550 41,600 6,285 6,298 6,310 6,323 5,321 5,329 5,336 5,344 6,285 6,298 6,310 6,323 5,576 5,584 5,591 5,599 44,400 44,450 44,500 44,550 44,450 44,500 44,550 44,600 7,035 7,048 7,060 7,073 5,771 5,779 5,786 5,794 7,035 7,048 7,060 7,073 6,026 6,034 6,041 6,049 47,400 47,450 47,500 47,550 47,450 47,500 47,550 47,600 7,785 7,798 7,810 7,823 6,221 6,229 6,236 6,244 7,785 7,798 7,810 7,823 6,476 6