2013 Tax Rates - Single Taxpayers - Standard Deduction $6,100 10% 15% 25% 28% 33% 35% 39.

6% 0 to $8,925 $8,925 to $36,250 $36,250 to $87,850 $87,850 to $183,250 $183,250 to $398,350 $398,350 to $400,000 Over $400,000

2013 Tax Rates - Married Jointly & Surviving Spouses - Standard Deduction $12,200 10% 15% 25% 28% 33% 35% 39.6% 0 to $17,850 $17,850 to $72,500 $72,500 to $146,400 $146,400 to $223,050 $223,050 to $398,350 $398,350 to $450,000 Over $450,000

2013 Tax Rates - Married Filing Separately - Standard Deduction $6,100 10% 15% 25% 28% 33% 35% 39.6% 0 to $8,925 $8,925 to $36,250 $36,250 to $73,200 $73,200 to $111,525 $111,525 to $199,175 $199,175 to $225,000 Over $225,000

2013 Tax Rates - Head of Household - Standard Deduction $8,950 10% 15% 0 to $12,750 $12,750 to $48,600

25% 28% 33% 35% 39.6% 2013 Tax Rates - Estates & Trusts 15% 25% 28% 33% 39.6%

$48,600 to $125,450 $125,450 to $203,150 $203,150 to $398,350 $398,350 to $425,000 Over $425,000

0 to $2,450 $2,450 to $5,700 $5,700 to $8,750 $8,750 to $11,950 Over $11,950

Social Security
Social Security Tax Rate: Employers Social Security Tax Rate: Employees Social Security Tax Rate: Self-Employed Maximum Taxable Earnings Medicare Base Salary Medicare Tax Rate Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers) Medicare tax on investment income ($200,000 single filers, $250,000 joint filers)

2013 Tax Rates 6.2% 6.2% 12.4% $113,700 Unlimited 1.45% 0.9%

3.8%

Miscellaneous
Personal Exemption Business expensing limit: Cap on equipment purchases Business expensing limit: New and Used Equipment and Software Prior-year safe harbor for estimated taxes of higherincome

2013 Tax Rates $3,900 $2,000,000 $500,000

110% of your 2013 tax liability

Standard mileage rate for business driving Standard mileage rate for medical/moving driving Standard mileage rate for charitable driving Child Tax Credit Unearned income maximum for children under 19 before kiddies tax applies Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket Maximum capital gains tax rate for taxpayers above the 15% bracket but below the 39.6% bracket Maximum capital gains tax rate for taxpayers in the 39.6% bracket Capital gains tax rate for un-recaptured Sec. 1250 gains Capital gains tax rate on collectibles Maximum contribution for Traditional/Roth IRA

56.5 cents 24 cents 14 cents $1,000 $1,000

0%

15%

20%

25% 28% $5,500 if under age 50 $6,500 if 50 or older

Maximum employee contribution to SIMPLE IRA

$12,000 if under age 50 $14,500 if 50 or older

Maximum Contribution to SEP IRA

25% of eligible compensation up to $51,000

401(k) maximum employee contribution limit

$17,500 if under age 50 $23,000 if 50 or older

Estate tax exemption Annual Exclusion for Gifts

$5,250,000 $14,000

Education
American Opportunity Credit (Hope) Lifetime Learning Credit Student Loan Interest Deduction Coverdell Education Savings Contribution

2013 Tax Rates $2,500 $2,000 $2,500 $2,000

Standard Meal Rates for Family Child Care Providers for 2013 income tax returns

Continental U.S.
For each breakfast For each lunch or supper For each snack (up to 3 per day for each child)

2013 Tax Rates $1.27 $2.38 $0.71 2013 Tax Rates $2.03 $3.86 $1.15 2013 Tax Rates $1.48 $2.79 $0.83

Alaska
For each breakfast For each lunch or supper For each snack (up to 3 per day for each child)

Hawaii
For each breakfast For each lunch or supper For each snack (up to 3 per day for each child)