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Wolters Kluwer, CCH can assist you with stories, including interviews with subject experts.
Also, the 2014 Whole Ball of Tax is available in print. Please contact:
 
Eric Scott
(847) 267-2179
eric.scott@wolterskluwer.com
 
Brenda Au
(847) 267-2046
brenda.au@wolterskluwer.com

Visit the Whole Ball of Tax site often as new releases and other updates will be posted
throughout the tax season.

Wolters Kluwer, CCH provides special CCH Tax Briefings on key topics at: CCHGroup.com/Legislation.

 
2014 CCH Whole Ball of Tax
Release (14) | Back to WBOT

2014 Wolters Kluwer, CCH Whole Ball of Tax

Contact:
Eric Scott , 847-267-2179, eric.scott@wolterskluwer.com
Brenda Au , 847-267-2046, brenda.au@wolterskluwer.com

2013-2014 Tax Brackets

Married Filing Jointly (& Surviving Spouse)

2014 Taxable Income

Tax Rate

2013 Taxable Income

Tax Rate

Not over $18,150

10%

Not over $17,850

10%

$18,151 - $73,800

15%

$17,851 - $72,500

15%

$73,801 - $148,850

25%

$72,501 - $146,400

25%

$148,851 - $226,850

28%

$146,401 - $223,050

28%

$226,851 - $405,100

33%

$223,051 - $398,350

33%

$405,101 - $457,600

35%

$398,351 - $450,000

35%

Over $457,600

39.6%

Over $450,000

39.6%

Married Filing Separately

2014 Taxable Income

Tax Rate

2013 Taxable Income

Tax Rate

Not over $9,075

10%

Not over $8,925

10%

$9,076 - $36,900

15%

$8,926 - $36,250

15%

$36,901 - $74,425

25%

$36,251 - $73,200

25%

$74,426 - $113,425

28%

$73,201 - $111,525

28%

$113,426 - $202,550

33%

$111,526 - $199,175

33%

$202,551 - $228,800

35%

$199,176 - $225,000

35%

Over $228,800

39.6%

 Over $225,000

39.6%

Single Filers

2014 Taxable Income

Tax Rate

2013 Taxable Income

Tax Rate

Not over $9,075

10%

Not over $8,925

10%

$9,076 - $36,900

15%

$8,926 - $36,250

15%

$36,901 - $89,350

25%

$36,251 - $87,850

25%

$89,351 - $186,350

28%

$87,851 - $183,250

28%

$186,351 - $405,100

33%

$183,251 - $398,350

33%

$405,101 - $406,750

35%

$398,351 - $400,000

35%

Over $406,750

39.6%

Over $400,000

39.6%

Head of Household

2014 Taxable Income

Tax Rate

2013 Taxable Income

Tax Rate

Not over $12,950

10%

Not over $12,750

10%

$12,951 - $49,400

15%

$12,751 - $48,600

15%

$49,401- $127,550

25%

$48,601 - $125,450

25%

$127,551 - $206,600

28%

$125,451 - $203,150

28%

$206,601 - $405,100

33%

$203,151 - $398,350

33%

$405,101 - $432,200

35%

$398,351 - $425,000

35%

Over 432,200

39.6%

Over $425,000

39.6%

Standard Deduction Amounts

Filing Status

2014

2013

Increase

Married Filing Jointly
(& Surviving Spouse)

$12,400

$12,200

$200

Married Filing Separately

$6,200

$6,100

$100

Single

$6,200

$6,100

$100

Head of Household

$9,100

$8,950

$150

Standard Deduction for Dependents (“Kiddie” Standard Deduction)

2014

2013

Increase

$1,000

$1,000

$0

Income Level at Which 3-Percent Itemized Deduction Limitation Takes Effect (Adjusted Gross Income)

Filing Status

2014

2013

Married Filing Jointly
(& Surviving Spouse)

$305,050

$300,000

Married Filing Separately

$152,525

$150,000

Single

$254,200

$250,000

Head of Household

$279,650

$275,000

Personal Exemption Amounts

2014

2013

Increase

$3,950

$3,900

$50

Threshold for Personal Exemption Phaseout

Filing Status

2014

2013

Married Filing Jointly
(& Surviving Spouse)

$305,050

$300,000

Married Filing Separately

$152,525

$150,000

Single

$254,200

$250,000

Head of Household

$279,650

$275,000

Gift Tax Exemption

2014

2013

Increase

$14,000

$14,000

$0

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