Income Tax Rate

2014 Individual Income Tax Rate

 Tax Rate Single
 LTC* Gains

and Qualified

Dividends

Taxable Income

over

to
 10% 0%  $0  $9,075
 15%  0%  $9,075  $36,900
 25%  15%   $36,900  $89,350
 28%  15%  $89,350  $186,350
 33%  15%  $186,350  $405,100
 35%  15%   $405,100  $406,750
 39.6%  20%   $406,750  —

LTC mean Long term Capital *

 Tax Rate Married Filing Jointly/

Qualifying Widow or

Widower

 LTC* Gains

and Qualified

Dividends

Taxable Income

over

to
 10% 0%  $0  $18,150
 15%  0%  $18,150 $73,800
 25%  15% $73,800  $148,850
 28%  15% $148,850  $226,850
 33%  15%   $226,850  $405,100
 35%  15%   $405,100  $457,600
 39.6%  20%   $457,600    —
 Tax Rate Married Filling

Separately

 LTC* Gains

and Qualified

Dividends

Taxable Income

over

to
 10% 0%  $0  $9,075
 15%  0%  $9,075  $36,900
 25%  15%   $36,900  $74,425
 28%  15%  $74,425 $113,425
 33%  15%   $113,425  $202,550
 35%  15%   $202,550  $228,800
 39.6%  20%    $228,800  —
 Tax Rate Head of

Household

 LTC* Gains

and Qualified

Dividends

Taxable Income

over

to
 10% 0%  $0  $12,950
 15%  0%  $12,950 $49,400
 25%  15% $49,400  $127,550
 28%  15%  $127,550  $206,600
 33%  15%   $206,600  $405,100
 35%  15%   $405,100  $432,200
 39.6%  20%   $432,200    —