Top Tax Rate to Rise in 2014 After Inflation Adjustments, IRS Says

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The top tax rate of 39.6 percent will start at income exceeding $406,750 for single taxpayers and $457,600 for married taxpayers filing a joint return in 2014, the Internal Revenue Service said Oct. 31.
The agency unveiled inflation adjustments for more than 40 tax provisions in Revenue Procedure 2013-35, including tax rate schedules. It explained many of the changes in a news release (IR-2013-87).
For 2013, the top tax rate started at $400,000 and $450,000, respectively.
The standard deduction will rise to $6,200 for singles and married persons filing separate returns, and $12,400 for married couples filing jointly, up from $6,100 and $12,200, respectively, for tax year 2013.
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