2014 Tax Rates Schedule X - Single

If taxable income is over: But not over: The tax is:
$0 $9,075 $10% of the taxable amount
$9,075  $36,900 $907.50 plus 15% of the excess over $9,075
$36,900 $89,350  $5,081.25 plus 25% of the excess over $36,900
$89,350 $186,350 $18,193.75 plus 28% of the excess over $89,350
$186,350 $405,100 $45,353.75 plus 33% of the excess over $186,350
$405,100 $406,750 $117,541.25 plus 35% of the excess over $405,100
Over $406,750 no limit $118,188.75 plus 39.6% o the excess over $406,750

2014 Tax Rates Schedule Y-1 - Married Filing Jointly or Qualifying Widow(er)

If taxable income is over: But not over: The tax is:
$0 $18,150 $10% of the taxable amount
$18,150 $73,800 $1,815 plus 15% of the excess over $18,150
$73,800 $148,850 $10,162.50 plus 25% of the excess over $73,800
$148,850 $226,850 $28,925.50 plus 28% of the excess over $148,850
$226,850 $405,100 $50,765 plus 33% of the excess over $226,850
$405,100 $457,600 $109,587.50 plus 35% of the excess over $405,100
$457,600 no limit $127,962.50 plus 39.6% of the excess over $457,600

2014 Tax Rates Schedule Y-2 - Married Filing Separately

If taxable income is over: But not over: The tax is:
$0 $9,075 $10% of the taxable amount
$9,075 $36,900 $907.50 plus 15% of the excess over $9,075
$36,900 $74,425 $5,081.25 plus 25% of the excess over $36,900
$74,425 $113,425 $14,462.50 plus 28% of the excess over $74,425
$113,425 $202,550 $25,382.50 plus 33% of the excess over $113,425
$202,550 $228,800 $54,793.75 plus 39.6% of the excess over $228,800
Over $228,800 no limit $63,981.25 plus 39.6% of the excess over $228,800

2014 Tax Rates Schedule Z - Head of Household

If taxable income is over: But not over: The tax is:
$0 $12,950 $10% of the taxable amount
$12,950 $49,400 $1,295 plus 15% of the excess over $12,950
$49,400 $127,550 $6,762.50 plus 25% of the excess over $49,400
$127,550 $206,600 $26,300 plus 28% of the excess over $127,550
$206,600 $405,100 $48,434 plus 33% of the excess over $206,600
$405,100 $432,200 $113,939 plus 35% of the excess over $405,100
$432,200 no limit $123,424 plus 39.6% of the excess over $432.200

Social Security 2014 Tax Rates

Base Salary $117,000
Social Security Tax Rate 6.2%
Maximum Social Security Tax $7,254.00
Medicare Base Salary Unlimited
Medicare Tax Rate 1.45%

Education 2014 Tax Rates

American Opportunity Tax Credit $2,500
Lifetime Learning Credit $2,000
Student Loan Interest Deduction $2,500
Coverdell Education Savings Contribution $2,000

Miscellaneous 2014 Tax Rates

Personal Exemption $3,950
Business Equipment Expense Deduction: Used $25,000
Prior-year safe harbor for estimated taxes of higher-income 110% of your 2013 tax liability
Standard mileage rate for business driving 56 cents
Standard mileage rate for medical/moving driving 23.5 cents
Standard mileage rate for charitable driving 14 cents
Child Tax Credit $1,000 per qualifying child
Unearned income maximum for children before kiddie tax applies $1,000
Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket 0%
Maximum capital gains tax rate for taxpayers above the 15% bracket 15%
Capital gains tax rate for unrecaptured Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $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 compensation up to $51,000
401(k) maximum employee contribution limit $17,500 if under age 50 $23,000 if 50 or older
Self-employed health insurance deduction 100%
Estate tax exemption $5,340,000
Annual Exclusion for Gifts $14,000

January 2015

January 12

Employees who work for tips - If you received $20 or more in tips during December, report them to your employer. You can use Form 4070, Employee's Report of Tips to Employer.

January 15

Individuals - Make a payment of your estimated tax for 2014 if you did not pay your in-come tax for the year through withholding (or did not pay in enough tax that way). Use Form 1040­ES, Estimated Tax for Individuals. This is the final installment date for 2014 esti-mated tax payments. However, you do not have to make this payment if you file your 2014 return (Form 1040) and pay any tax due by February 2, 2015.


Farmers and fishermen - Pay your estimated tax for 2014 using Form 1040­ES. You have until April 15 to file your 2014 income tax return (Form 1040). If you do not pay your estimated tax by January 15, you must file your 2014 return and pay any tax due by March 2, 2015, to avoid an estimated tax penalty.

February 2015

February 2

Individuals who must make estimated tax payments - If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2014 by February 2. Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 2, file and pay your tax by April 15.


All businesses - Give annual information statements to recipients of certain payments you made during 2014. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient.


Payments that may be covered include the following. Cash payments for fish (or other aquatic life) purchased from anyone engaged in the trade or business of catching fish. Compensation for workers who are not considered employees (including fishing boat proceeds to crew members). Dividends and other corporate distributions. Interest. Rent. Royalties. Payments of Indian gaming profits to tribal members. Profit­sharing distributions. Retirement plan distributions. Original issue discount. Prizes and awards. Medical and health care payments. Debt cancellation (treated as payment to debtor). Cash payments over $10,000. See the instructions for Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business.


See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a statement is required, which form to use, when to file, and extensions of time to provide statements to the IRS. Forms 1099­B, 1099­S, and certain reporting on Form 1099­MISC, Miscellaneous Income, are due to recipients by February 17.

February 10

Employees who work for tips - If you received $20 or more in tips during January, report them to your employer. You can use Form 4070.

February 17

Individuals - If you claimed exemption from income tax withholding last year on the Form W­4, Employee's Withholding Allowance Certificate, you gave your employer, you must file a new Form W­4 by this date to continue your exemption for another year.


All businesses - Give annual information statements to recipients of certain payments you made during 2014. You can use the appropriate version of Form 1099 or other information return. Form 1099 can be issued electronically with the consent of the recipient. This due date applies only to the following types of payments. All payments reported on Form 1099­B, Proceeds From Broker and Barter Exchange Transactions. All payments reported on Form 1099­S, Proceeds From Real Estate Transactions. Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099­MISC.

March 2015

March 2

All businesses - File information returns (for example, Forms 1099) for certain payments you made during 2014. These payments are described under February 2. There are different forms for different types of payments. Use a separate Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to summarize and transmit the forms for each type of payment. See the General Instructions for Certain Information Returns for information on what payments are covered, how much the payment must be before a return is required, which form to use, and extensions of time to file. If you file Forms 1097, 1098, 1099, 3921, 3922, or W­2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms generally remains February 2.


Farmers and fishermen - File your 2014 income tax return (Form 1040) and pay any tax due. However, you have until April 15 to file if you paid your 2014 estimated tax by January 15, 2015.


March 10 Employees who work for tips - If you received $20 or more in tips during February, report them to your employer. You can use Form 4070.
March 16

Corporations - File a 2014 calendar year income tax return (Form 1120) and pay any tax due. If you want an automatic 6­month extension of time to file the return, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, and deposit what you estimate you owe.


S corporations - File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. Provide each shareholder with a copy of Schedule K­1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc., or a substitute Schedule K­1. If you want an automatic 6­month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.


S corporation election - File Form 2553, Election by a Small Business Corporation, to elect to be treated as an S corporation beginning with calendar year 2015. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2016.


Electing large partnerships - Provide each partner with a copy of Schedule K­1 (Form 1065­B), Partner's Share of Income (Loss) From an Electing Large Partnership,or a substitute Schedule K­1. This due date applies even if the partnership requests an extension of time to file the Form 1065­B by filing Form 7004.

March 31 Electronic filing of Forms 1097, 1098, 1099, 3921, 3922, and W­2G. File Forms 1097, 1098, 1099, 3921, 3922, and W­2G with the IRS. This due date applies only if you file electronically. Otherwise, see March 2. The due date for giving the recipient these forms generally remains February 2. For information about filing Forms 1097, 1098, 1099, 3921, 3922, and W­2G electronically, see Publication 1220.

April 2015

April 10 Employees who work for tips - If you received $20 or more in tips during March, report them to your employer. You can use Form 4070.
April 15

Individuals - File a 2014 income tax return (Form 1040, 1040A, or 1040EZ) and pay any tax due. If you want an automatic 6­month extension of time to file the return, file Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return. For more information, see Form 4868. Then, file Form 1040, 1040A, or 1040EZ by October 15.


Individuals - If you are not paying your 2015 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2015 estimated tax. Use Form 1040­ES. For more information, see Publication 505.


Household employers - If you paid cash wages of $1,900 or more in 2014 to a household employee, you must file Schedule H (Form 1040), Household Employment Taxes. If you are required to file a federal income tax return (Form 1040), file Schedule H (Form 1040) with the return and report any house-old employment taxes. Report any federal unemployment (FUTA) tax on Schedule H (Form 1040) if you paid total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Also, report any income tax you withheld for your household employees. For more information, see Publication 926.


Partnerships - File a 2014 calendar year return (Form 1065). Provide each partner with a copy of Schedule K­1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc., or a substitute Schedule K­1. If you want an automatic 5­month extension of time to file the return and provide Schedule K­1 or a substitute Schedule K­1, fileForm 7004. Then, file Form 1065 by September 15.


Electing large partnerships - File a 2014 calendar year return (Form 1065­B). If you want an automatic 6­month extension of time to file the return, file Form 7004. Then, file Form 1065­B by October 15. See March 16 for the due date for furnishing Schedules K­1 or substitute Schedules K­1 to the partners.


Corporations - Deposit the first installment of estimated income tax for 2015. A worksheet, Form 1120­W, Estimated Tax for Corporations, is available to help you estimate your tax for the year.


May 2015

May 11 Employees who work for tips - If you received $20 or more in tips during April, report them to your employer. You can use Form 4070.

June 2014

June 10 Employees who work for tips - If you received $20 or more in tips during May, report them to your employer. You can useForm 4070.
June 15

Individuals - If you are a U.S. citizen or resident alien living and working (or on military duty) outside the United States and Puerto Rico, file Form 1040 and pay any tax, interest, and penalties due. Otherwise, see April 15. If you want additional time to file your return, file Form 4868 to obtain 4 additional months to file. Then, file Form 1040 by October 15. However, if you are a participant in a combat zone, you may be able to further extend the filing deadline. See Publication 3, Armed Forces' Tax Guide.


Individuals - Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040­ES. This is the second installment date for estimated tax in 2015. For more in- formation, see Publication 505.


Corporations - Deposit the second installment of estimated income tax for 2015. A worksheet, Form 1120­W, is available to help you estimate your tax for the year.

July 2015

July 10 Employees who work for tips - If you received $20 or more in tips during June, report them to your employer. You can use Form 4070.

August 2015

August 10 Employees who work for tips - If you received $20 or more in tips during July, report them to your employer. You can use Form 4070.

September 2015

September 10 Employees who work for tips - If you received $20 or more in tips during August, report them to your employer. You can use Form 4070.
September 15

Individuals - Make a payment of your 2015 estimated tax if you are not paying your income tax for the year through withholding (or will not pay in enough tax that way). Use Form 1040­ES. This is the third installment date for estimated tax in 2015. For more information, see Publication 505.


Corporations - File a 2014 calendar year income tax return (Form 1120) and pay any tax, interest, and penalties due. This due date applies only if you timely requested an automatic 6­month extension. Otherwise, see March 16.


S corporations - File a 2014 calendar year income tax return (Form 1120S) and pay any tax due. This due date applies only if you timely requested an automatic 6­month extension. Otherwise, see March 16. Provide each shareholder with a copy of Schedule K­1 (Form 1120S) or a substitute Schedule K­1.


Partnerships - File a 2014 calendar year return (Form 1065). This due date applies only if you were given an additional 5­month extension. Otherwise see April 15. Provide each partner with a copy of Schedule K­1 (Form 1065) or a substitute Schedule K­1.


Corporations - Deposit the third installment of estimated income tax for 2015. A worksheet, Form 1120­W, is available to help you estimate your tax for the year.

October 2015

October 13 Employees who work for tips - If you received $20 or more in tips during September, report them to your employer. You can use Form 4070.
October 15

Individuals - If you have an automatic 6­month extension to file your income tax return for 2014, file Form 1040, 1040A, or 1040EZ and pay any tax, interest, and penalties due.


Electing large partnerships - File a 2014 calendar year return (Form 1065­B). This due date applies only if you were given an additional 6­month extension. See March 16 for the due date for furnishing Schedules K­1 or substitute Schedules K­1 to the partners.

November 2015

November 10 Employees who work for tips - If you received $20 or more in tips during October, report them to your employer. You can use Form 4070.

December 2015

December 10 Employees who work for tips - If you received $20 or more in tips during November, report them to your employer. You can use Form 4070.
December 15 Corporations - Deposit the fourth installment of estimated income tax for 2015. A worksheet, Form 1120­W, is available to help you estimate your tax for the year.

IRS Forms And Publications

Publication 17 Your Federal Income Tax
Publication 54 Tax Guide for U.S. Citizens and Resident Aliens Abroad
Publication 334 Tax Guide for Small Business
Publication 463 Travel, Entertainment, Gift, and Car Expenses
Publication 501 Exemptions, Standard Deduction, and Filing Information
Publication 502 Medical and Dental Expenses
Publication 503 Child and Dependent Care Expenses
Publication 504 Divorced or Separated Individuals
Publication 514 Foreign Tax Credit for Individuals
Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Corporations
Publication 525 Taxable and Nontaxable Income
Publication 530 Tax Information for First-Time Homeowners
Publication 531 Reporting Tip Income
Publication 533 Self-Employment Tax
Publication 535 Business Expenses
Publication 542 Corporations
Publication 550 Investment Income and Expenses (Including Capital Gains and Losses)
Publication 552 Recordkeeping for Individuals
Publication 583 Starting a Business and Keeping Records
Publication 970 Tax Benefits for Higher Education

Frequently Downloaded Forms and Publications (PDF)

Form 1040 - (Instructions) Form 1040 Sch D - (Instructions) Form W-9 - (Instructions)
Form 1040-A - (Instructions) Form 8949 - (Instructions) Form 941 - (Instructions)
Form 1040-EZ - (Instructions) Form 1040 Sch SE - (Instructions) Form 1099-MISC - (Instructions)
Form 1040-ES - (Instructions Included) Form 1040-X - (Instructions) Pub 2043 - (e-file refund date chart)
Form 1040 Sch A - (Instructions) Inst 1040 Tax Tables Form 4868 - (Instructions Included)
Form 1040 Sch B - (Instructions Included) Form W-2 - (Instructions) Form 8863 - (Instructions)
Form 1040 Sch C - (Instructions) Form W-4 - (Instructions Included) Form 8917 - (Instructions Included)
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