Instructions For Form 1 - Massachusetts Resident Income Tax - 2013 Page 42
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442013 Massachusetts Income Tax Table at the 5.25% Rate
30
Use this table to calculate tax for taxable 5.25% income (line 21) of not more than $24,000.
Line 22 instructions: To find your tax on 5.25% Income (line 22), read down the tax table income column to the line containing the amount you en-
tered in line 21. Then read across to the TAX column and enter this amount in line 22. If your taxable 5.25% income in line 21 is greater than $24,000,
multiply the amount by .0525. Enter the result in line 22.
Note: If choosing the optional 5.85% tax rate, multiply line 21 and the amount in Schedule D, line 21 by .0585.
INCOME
INCOME
INCOME
INCOME
INCOME
INCOME
More
But not
More
But not
More
But not
More
But not
More
But not
More
But not
than
more than
than
more than
than
more than
than
more than
than
more than
than
more than
TAX
TAX
TAX
TAX
TAX
TAX
50 $
1
$ 4,000 – $ 4,050 $ 211
$ 8,000 – $ 8,050 $ 421
$12,000 – $12,050 $ 631
$16,000 – $16,050 $ 841
$20,000 – $20,050 $1,051
$
1 – $
4
214
424
634
844
1,054
50 –
100
4,050 –
4,100
8,050 –
8,100
12,050 – 12,100
16,050 – 16,100
20,050 – 20,100
100 –
150
7
4,100 –
4,150
217
8,100 –
8,150
427
12,100 – 12,150
637
16,100 – 16,150
847
20,100 – 20,150
1,057
9
219
429
639
849
1,059
150 –
200
4,150 –
4,200
8,150 –
8,200
12,150 – 12,200
16,150 – 16,200
20,150 – 20,200
12
222
432
642
852
1,062
200 –
250
4,200 –
4,250
8,200 –
8,250
12,200 – 12,250
16,200 – 16,250
20,200 – 20,250
14
224
434
644
854
1,064
250 –
300
4,250 –
4,300
8,250 –
8,300
12,250 – 12,300
16,250 – 16,300
20,250 – 20,300
17
227
437
647
857
1,067
300 –
350
4,300 –
4,350
8,300 –
8,350
12,300 – 12,350
16,300 – 16,350
20,300 – 20,350
20
230
440
650
860
1,070
350 –
400
4,350 –
4,400
8,350 –
8,400
12,350 – 12,400
16,350 – 16,400
20,350 – 20,400
400 –
450
22
4,400 –
4,450
232
8,400 –
8,450
442
12,400 – 12,450
652
16,400 – 16,450
862
20,400 – 20,450
1,072
25
235
445
655
865
1,075
450 –
500
4,450 –
4,500
8,450 –
8,500
12,450 – 12,500
16,450 – 16,500
20,450 – 20,500
28
238
448
658
868
1,078
500 –
550
4,500 –
4,550
8,500 –
8,550
12,500 – 12,550
16,500 – 16,550
20,500 – 20,550
30
240
450
660
870
1,080
550 –
600
4,550 –
4,600
8,550 –
8,600
12,550 – 12,600
16,550 – 16,600
20,550 – 20,600
33
243
453
663
873
1,083
600 –
650
4,600 –
4,650
8,600 –
8,650
12,600 – 12,650
16,600 – 16,650
20,600 – 20,650
35
245
455
665
875
1,085
650 –
700
4,650 –
4,700
8,650 –
8,700
12,650 – 12,700
16,650 – 16,700
20,650 – 20,700
700 –
750
38
4,700 –
4,750
248
8,700 –
8,750
458
12,700 – 12,750
668
16,700 – 16,750
878
20,700 – 20,750
1,088
41
251
461
671
881
1,091
750 –
800
4,750 –
4,800
8,750 –
8,800
12,750 – 12,800
16,750 – 16,800
20,750 – 20,800
43
253
463
673
883
1,093
800 –
850
4,800 –
4,850
8,800 –
8,850
12,800 – 12,850
16,800 – 16,850
20,800 – 20,850
46
256
466
676
886
1,096
850 –
900
4,850 –
4,900
8,850 –
8,900
12,850 – 12,900
16,850 – 16,900
20,850 – 20,900
49
259
469
679
889
1,099
900 –
950
4,900 –
4,950
8,900 –
8,950
12,900 – 12,950
16,900 – 16,950
20,900 – 20,950
51
261
471
681
891
1,101
950 –
1,000
4,950 –
5,000
8,950 –
9,000
12,950 – 13,000
16,950 – 17,000
20,950 – 21,000
54
264
474
684
894
1,104
1,000 –
1,050
5,000 –
5,050
9,000 –
9,050
13,000 – 13,050
17,000 – 17,050
21,000 – 21,050
56
266
476
686
896
1,106
1,050 –
1,100
5,050 –
5,100
9,050 –
9,100
13,050 – 13,100
17,050 – 17,100
21,050 – 21,100
59
269
479
689
899
1,109
1,100 –
1,150
5,100 –
5,150
9,100 –
9,150
13,100 – 13,150
17,100 – 17,150
21,100 – 21,150
62
272
482
692
902
1,112
1,150 –
1,200
5,150 –
5,200
9,150 –
9,200
13,150 – 13,200
17,150 – 17,200
21,150 – 21,200
64
274
484
694
904
1,114
1,200 –
1,250
5,200 –
5,250
9,200 –
9,250
13,200 – 13,250
17,200 – 17,250
21,200 – 21,250
67
277
487
697
907
1,117
1,250 –
1,300
5,250 –
5,300
9,250 –
9,300
13,250 – 13,300
17,250 – 17,300
21,250 – 21,300
70
280
490
700
910
1,120
1,300 –
1,350
5,300 –
5,350
9,300 –
9,350
13,300 – 13,350
17,300 – 17,350
21,300 – 21,350
72
282
492
702
912
1,122
1,350 –
1,400
5,350 –
5,400
9,350 –
9,400
13,350 – 13,400
17,350 – 17,400
21,350 – 21,400
75
285
495
705
915
1,125
1,400 –
1,450
5,400 –
5,450
9,400 –
9,450
13,400 – 13,450
17,400 – 17,450
21,400 – 21,450
77
287
497
707
917
1,127
1,450 –
1,500
5,450 –
5,500
9,450 –
9,500
13,450 – 13,500
17,450 – 17,500
21,450 – 21,500
80
290
500
710
920
1,130
1,500 –
1,550
5,500 –
5,550
9,500 –
9,550
13,500 – 13,550
17,500 – 17,550
21,500 – 21,550
1,550 –
1,600
83
5,550 –
5,600
293
9,550 –
9,600
503
13,550 – 13,600
713
17,550 – 17,600
923
21,550 – 21,600
1,133
85
295
505
715
925
1,135
1,600 –
1,650
5,600 –
5,650
9,600 –
9,650
13,600 – 13,650
17,600 – 17,650
21,600 – 21,650
88
298
508
718
928
1,138
1,650 –
1,700
5,650 –
5,700
9,650 –
9,700
13,650 – 13,700
17,650 – 17,700
21,650 – 21,700
91
301
511
721
931
1,141
1,700 –
1,750
5,700 –
5,750
9,700 –
9,750
13,700 – 13,750
17,700 – 17,750
21,700 – 21,750
93
303
513
723
933
1,143
1,750 –
1,800
5,750 –
5,800
9,750 –
9,800
13,750 – 13,800
17,750 – 17,800
21,750 – 21,800
96
306
516
726
936
1,146
1,800 –
1,850
5,800 –
5,850
9,800 –
9,850
13,800 – 13,850
17,800 – 17,850
21,800 – 21,850
1,850 –
1,900
98
5,850 –
5,900
308
9,850 –
9,900
518
13,850 – 13,900
728
17,850 – 17,900
938
21,850 – 21,900
1,148
101
311
521
731
941
1,151
1,900 –
1,950
5,900 –
5,950
9,900 –
9,950
13,900 – 13,950
17,900 – 17,950
21,900 – 21,950
104
314
524
734
944
1,154
1,950 –
2,000
5,950 –
6,000
9,950 – 10,000
13,950 – 14,000
17,950 – 18,000
21,950 – 22,000
106
316
526
736
946
1,156
2,000 –
2,050
6,000 –
6,050
10,000 – 10,050
14,000 – 14,050
18,000 – 18,050
22,000 – 22,050
109
319
529
739
949
1,159
2,050 –
2,100
6,050 –
6,100
10,050 – 10,100
14,050 – 14,100
18,050 – 18,100
22,050 – 22,100
112
322
532
742
952
1,162
2,100 –
2,150
6,100 –
6,150
10,100 – 10,150
14,100 – 14,150
18,100 – 18,150
22,100 – 22,150
2,150 –
2,200
114
6,150 –
6,200
324
10,150 – 10,200
534
14,150 – 14,200
744
18,150 – 18,200
954
22,150 – 22,200
1,164
117
327
537
747
957
1,167
2,200 –
2,250
6,200 –
6,250
10,200 – 10,250
14,200 – 14,250
18,200 – 18,250
22,200 – 22,250
119
329
539
749
959
1,169
2,250 –
2,300
6,250 –
6,300
10,250 – 10,300
14,250 – 14,300
18,250 – 18,300
22,250 – 22,300
122
332
542
752
962
1,172
2,300 –
2,350
6,300 –
6,350
10,300 – 10,350
14,300 – 14,350
18,300 – 18,350
22,300 – 22,350
125
335
545
755
965
1,175
2,350 –
2,400
6,350 –
6,400
10,350 – 10,400
14,350 – 14,400
18,350 – 18,400
22,350 – 22,400
127
337
547
757
967
1,177
2,400 –
2,450
6,400 –
6,450
10,400 – 10,450
14,400 – 14,450
18,400 – 18,450
22,400 – 22,450
2,450 –
2,500
130
6,450 –
6,500
340
10,450 – 10,500
550
14,450 – 14,500
760
18,450 – 18,500
970
22,450 – 22,500
1,180
133
343
553
763
973
1,183
2,500 –
2,550
6,500 –
6,550
10,500 – 10,550
14,500 – 14,550
18,500 – 18,550
22,500 – 22,550
135
345
555
765
975
1,185
2,550 –
2,600
6,550 –
6,600
10,550 – 10,600
14,550 – 14,600
18,550 – 18,600
22,550 – 22,600
138
348
558
768
978
1,188
2,600 –
2,650
6,600 –
6,650
10,600 – 10,650
14,600 – 14,650
18,600 – 18,650
22,600 – 22,650
140
350
560
770
980
1,190
2,650 –
2,700
6,650 –
6,700
10,650 – 10,700
14,650 – 14,700
18,650 – 18,700
22,650 – 22,700
143
353
563
773
983
1,193
2,700 –
2,750
6,700 –
6,750
10,700 – 10,750
14,700 – 14,750
18,700 – 18,750
22,700 – 22,750
146
356
566
776
986
1,196
2,750 –
2,800
6,750 –
6,800
10,750 – 10,800
14,750 – 14,800
18,750 – 18,800
22,750 – 22,800
148
358
568
778
988
1,198
2,800 –
2,850
6,800 –
6,850
10,800 – 10,850
14,800 – 14,850
18,800 – 18,850
22,800 – 22,850
151
361
571
781
991
1,201
2,850 –
2,900
6,850 –
6,900
10,850 – 10,900
14,850 – 14,900
18,850 – 18,900
22,850 – 22,900
154
364
574
784
994
1,204
2,900 –
2,950
6,900 –
6,950
10,900 – 10,950
14,900 – 14,950
18,900 – 18,950
22,900 – 22,950
156
366
576
786
996
1,206
2,950 –
3,000
6,950 –
7,000
10,950 – 11,000
14,950 – 15,000
18,950 – 19,000
22,950 – 23,000
3,000 –
3,050
159
7,000 –
7,050
369
11,000 – 11,050
579
15,000 – 15,050
789
19,000 – 19,050
999
23,000 – 23,050
1,209
161
371
581
791
1,001
1,211
3,050 –
3,100
7,050 –
7,100
11,050 – 11,100
15,050 – 15,100
19,050 – 19,100
23,050 – 23,100
164
374
584
794
1,004
1,214
3,100 –
3,150
7,100 –
7,150
11,100 – 11,150
15,100 – 15,150
19,100 – 19,150
23,100 – 23,150
167
377
587
797
1,007
1,217
3,150 –
3,200
7,150 –
7,200
11,150 – 11,200
15,150 – 15,200
19,150 – 19,200
23,150 – 23,200
169
379
589
799
1,009
1,219
3,200 –
3,250
7,200 –
7,250
11,200 – 11,250
15,200 – 15,250
19,200 – 19,250
23,200 – 23,250
172
382
592
802
1,012
1,222
3,250 –
3,300
7,250 –
7,300
11,250 – 11,300
15,250 – 15,300
19,250 – 19,300
23,250 – 23,300
3,300 –
3,350
175
7,300 –
7,350
385
11,300 – 11,350
595
15,300 – 15,350
805
19,300 – 19,350
1,015
23,300 – 23,350
1,225
177
387
597
807
1,017
1,227
3,350 –
3,400
7,350 –
7,400
11,350 – 11,400
15,350 – 15,400
19,350 – 19,400
23,350 – 23,400
180
390
600
810
1,020
1,230
3,400 –
3,450
7,400 –
7,450
11,400 – 11,450
15,400 – 15,450
19,400 – 19,450
23,400 – 23,450
182
392
602
812
1,022
1,232
3,450 –
3,500
7,450 –
7,500
11,450 – 11,500
15,450 – 15,500
19,450 – 19,500
23,450 – 23,500
185
395
605
815
1,025
1,235
3,500 –
3,550
7,500 –
7,550
11,500 – 11,550
15,500 – 15,550
19,500 – 19,550
23,500 – 23,550
188
398
608
818
1,028
1,238
3,550 –
3,600
7,550 –
7,600
11,550 – 11,600
15,550 – 15,600
19,550 – 19,600
23,550 – 23,600
3,600 –
3,650
190
7,600 –
7,650
400
11,600 – 11,650
610
15,600 – 15,650
820
19,600 – 19,650
1,030
23,600 – 23,650
1,240
193
403
613
823
1,033
1,243
3,650 –
3,700
7,650 –
7,700
11,650 – 11,700
15,650 – 15,700
19,650 – 19,700
23,650 – 23,700
196
406
616
826
1,036
1,246
3,700 –
3,750
7,700 –
7,750
11,700 – 11,750
15,700 – 15,750
19,700 – 19,750
23,700 – 23,750
198
408
618
828
1,038
1,248
3,750 –
3,800
7,750 –
7,800
11,750 – 11,800
15,750 – 15,800
19,750 – 19,800
23,750 – 23,800
201
411
621
831
1,041
1,251
3,800 –
3,850
7,800 –
7,850
11,800 – 11,850
15,800 – 15,850
19,800 – 19,850
23,800 – 23,850
203
413
623
833
1,043
1,253
3,850 –
3,900
7,850 –
7,900
11,850 – 11,900
15,850 – 15,900
19,850 – 19,900
23,850 – 23,900
3,900 –
3,950
206
7,900 –
7,950
416
11,900 – 11,950
626
15,900 – 15,950
836
19,900 – 19,950
1,046
23,900 – 23,950
1,256
209
419
629
839
1,049
1,259
3,950 –
4,000
7,950 –
8,000
11,950 – 12,000
15,950 – 16,000
19,950 – 20,000
23,950 – 24,000
If your 5.25% income for the tax table is less than $10, your tax is “0.”
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