2012 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)


If taxable income is: Your tax is:
Not over $8,700 10% of taxable income
Over $8,700 to $35,350 $870 + 15% of the excess over $8,700
Over $35,350 to $85,650 $4,867.50 + 25% of the excess over $35,350
Over $85,650 to $178,650 $17,442,50 + 28% of the excess over $85,650
Over $178,650 to $388,350 $43,482.50 + 33% of the excess over $178,650
Over $388,350 $112,683.50 + 35% of the excess over $388,350

Married filing jointly and surviving spouses

If taxable income is: Your tax is:
Not over $17,400 10% of taxable income
Over $17,400 to $70,700 $1,740 + 15% of the excess over $17,400
Over $70,700 to $142,700 $9,735 + 25% of the excess over $70,700
Over $142,700 to $217,450 $27,735 + 28% of the excess over $142,700
Over to $217,450 to $388,350 $48,665 + 33% of the excess over $217,450
Over $388,350 $105,062 + 35% of the excess over $388,350

Married individuals filing separately

If taxable income is: Your tax is:
Not over $8,700 10% of taxable income
Over $8,700 to $35,350 $870 + 15% of the excess over $8,700
Over $35,350 to $71,350 $4,867.50 + 25% of the excess over $35,350
Over $71,350 to $108,725 $13,867.50 + 28% of the excess over $71,350
Over $108,725 to $194,175 $24,332.50+ 33% of the excess over $108,725
Over $194,175 $52,531 + 35% of the excess over $194,175

Heads of household

If taxable income is: Your tax is:
Not over $12,400 10% of taxable income
Over $12,400 to $47,350 $1,240 + 15% of the excess over $12,400
Over $47,350 to $122,300 $6,482.50 + 25% of the excess over $47,350
Over $122,300 to $198,050 $25,220 + 28% of the excess over $122,300
Over $198,050 to $388,350 $46,430 + 33% of the excess over $198,050
Over $388,350 $109,229 + 35% of the excess over $388,350

Trusts and estates

If taxable income is: Your tax is:
Not over $2,400 15% of taxable income
Over $2,400 to $5,600 $360 + 25% of the excess over $2,400
Over $5,600 to $8,500 $1,160+ 28% of the excess over $5,600
Over $8,500 to $11,650 $1,972 + 33% of the excess over $8,500
Over $11,650 $3,011.50 + 35% of the excess over $11,650

This information, developed by an independent third party, has been obtained from sources considered to be reliable, but Raymond James Financial Services, Inc. does not guarantee that the foregoing material is accurate or complete. This information is not a complete summary or statement of all available data necessary for making an investment decision and does not constitute a recommendation. The information contained in this report does not purport to be a complete description of the securities, markets, or developments referred to in this material. This information is not intended as a solicitation or an offer to buy or sell any security referred to herein. Investments mentioned may not be suitable for all investors. The material is general in nature. Past performance may not be indicative of future results. Raymond James Financial Services, Inc. does not provide advice on tax, legal or mortgage issues. These matters should be discussed with the appropriate professional.

Securities offered through Raymond James Financial Services, Inc., member FINRA/SIPC, an independent broker/dealer, and are not insured by FDIC, NCUA or any other government agency, are not deposits or obligations of the financial institution, are not guaranteed by the financial institution, and are subject to risks, including the possible loss of principal.

Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2012.