For people who are not selfemployed, the 2012 FICA tax rates 2012 Marginal Tax Rates, Standard were as follows: Deductions, and Exemptions 5.65% on the first $110,000 from wages and tips Tax Rate Single 1.45% on income in excess of $110,000 10% up to $8700 Taxpayers are not permitted to subtract adjustments, exemptions, or deductions when determining FICA taxes. 15% $8701 to $35,350 Standard Deduction $5950 Exemptions (per person) Number of Votes First Choice Second Choice Third Choice Fourth Choice 15 C B A D 13 B C A D 9 A B C D 5 D A B C $3800