2013 Tax Rate Schedule

Tax

Tax (Photo credit: 401K)

For tax years beginning in 2013, tax is computed for estates and trusts using the following table:

If taxable
income
is:
Over—
But not
over—
Its tax is: Of the amount over—
$0 $2,450 15% $0
2,450 5,700 $367.50 + 25% 2,450
5,700 8,750 1,180.00 + 28% 5,700
8,750 11,950 2,034.00 + 33% 8,750
11,950 —– 3,090.00 + 39.6% 11,950
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