| Most frequently used forms and publications by overseas taxpayers see Forms and Publications: http://www.1040-cn.com/forms_publications.html.
 2013 Tax Table
 Married  Filing Jointly (& Surviving Spouse)
 
                    
                      | 2013 Taxable Income  | Tax Rate  |  
                      | $0 - $17,850 | 10% |  
                      | $17,851 - $72,750 | 15% |  
                      | $72,751 - $146,400 | 25% |  
                      | $146,401 - $223,050 | 28% |  
                      |  |  |  
                      | $223,051 - $398,350 | 33% |  
                      | $398,351 -$ 450,000 | 35% |  
                      | -$ 450,001+  | 39.6% |  Married  Filing Separately  
                    
                      | 2012 Taxable Income  | Tax Rate  |  
                      | $0 - $8,700  | 10%  |  
                      | $8,701 - $35,350  | 15%  |  
                      | $35,351 - $71,350 | 25%  |  
                      | $71,351 - $108,725 | 28%  |  
                      | $108,726 - $194,175 | 33%  |  
                      | $194,176 +  | 35%  |  Single  Filers  
                    
                      | 2012 Taxable Income  | Tax Rate  |  
                      | $0 - 8,700  | 10%  |  
                      | $8,701 - $35,350  | 15%  |  
                      | $35,351 - $85,650  | 25%  |  
                      | $85,651 - $178,650 | 28%  |  
                      | $178,651 - $388,350  | 33%  |  
                      | $388,351 +  | 35%  |  Head  of Household  
                    
                      | 2012 Taxable Income  | Tax Rate  |  
                      | $0 - $12,400 | 10% |  
                      | $12,401 - $47,350 | 15% |  
                      | $47,351 - $122,300 | 25% |  
                      | $122,301 - $198,050 | 28% |  
                      | $198,051 - $388,350 | 33% |  
                      | $388,351 +  | 35% |  Standard  Deduction 
 
                    
                      | Filing Status  | 2012  |  
                      | Married Filing Jointly (& Surviving Spouse)
 | $11,900 |  
                      | Married Filing Separately | $5,950 |  
                      | Single | $5,950 |  
                      | Head of Household | $8,700 |  Personal  Exemption  Gift  Tax Exemption No  change and remain the same.
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