2012 Tax BracketsTax Bracket Married Filing Jointly Single 10% Bracket $0 – $17,400 $0 – $8,700 15% Bracket $17,400 – $70,700 $8,700 – $35,350 25% Bracket $70,700 – $142,700 $35,350 – $85,650 28% Bracket $142,700 – $217,450 $85,650 – $178,650 33% Bracket $217,450 – $388,350 $178,650 – $388,350 35% Bracket Over $388,350 Over $388,350 Potential 2013 Tax BracketsThe tax rates for 2013 are scheduled to change as follows: the 10% rate will be collapsed into the 15% rate; the 25% rate will become 28%; the 28% rate will become 31%; the 33% rate will become 36%; and the 35% rate will become 39.6%. These tax rate changes will take effect beginning in 2013 absent further legislation. Though the real rate would be higher if you include the scheduled new 3.8 percent Medicare tax on investment income and the 0.9 percent Medicare payroll-tax increase, both for singles making more than $200,000 and joint filers earning in excess of $250,000.