J.K. Lasser's Your Income Tax 2014: For Preparing Your 2013 Tax Return

PART 8

2013 Tax Table and EIC Table

Form 1040

Schedule A

Schedule B

Dividend and Capital Gains Worksheet

2013 Tax Table

Tax Computation Worksheet

2013 EIC Table

Caution: The tables in this section are based on IRS drafts that are subject to change. Final versions, as well as tax forms suitable for filing, can be downloaded from the IRS website: www.irs.gov.

In the following pages, you will find draft versions of the IRS Tax Table and Earned Income Credit (EIC) Table that are subject to change. The final versions will be available from the IRS website: www.irs.gov.

Use the Tax Table starting on page 748 to look up your regular tax liability if your taxable income is less than $100,000. If your taxable income is $100,000 or more, you must use the Tax Computation Worksheet to figure your regular tax; the Worksheet was not available when this book went to press; see www.irs.gov.

If you have net capital gain or qualified dividends, do not use the Tax Table or the Tax Computation Worksheet. Depending on the nature of your capital gain income, figure your regular tax liability on the Qualified Dividends and Capital Gains Tax Worksheet, or the Schedule D Tax Worksheet; see 22.4.

If you claim the foreign earned income exclusion or housing exclusion on Form 2555 or Form 2555-EZ, you must use the Foreign Earned Income Tax Worksheet in the Form 1040 instructions to figure your regular income tax.

If the earned income credit (EIC) is available under the tests at 25.10-25.11, you can look ...