Simple Income Tax Tables for 2014

2014 features perhaps the biggest change in the tax code since the tax reform of 1986 – at least, the biggest change for 90% of Americans. For upper income filers, little has changed that I can find, but for the middle and lower classes we have a new negative income tax, one considerably larger, and (alas!) more complicated than the Earned Income Credit. I refer, of course, to the Affordable Care Act’s Premium Tax Credit.

Below is an updated edition of the tax rate table I made for single taxpayers when I first presented The Simple Income Tax. I updated the tax brackets, personal exemption, EIC brackets, and standard deduction based on this IRS announcement. These were fairly small changes, mainly to do with inflation. The big change is the ObamaCare Premium Tax Credit. It’s so big for lower income filers, that I added an extra column to the table. (See the appendix for how I estimated the Premium Tax Credit.)

Current tax rates over a range of scenarios going from aggressive tax reduction (heavily mortgaged home; silver health coverage either from employer or ObamaCare exchange, whichever is best subsidized) to passive filing (no health insurance, renting a home).

For a family of 1 adults and 0 children .

Nominal
Income
Total
Income
Payroll
Tax
Potential
ObamaCare
Subsidy
Income
Tax
Total
Tax
Average
Rate
Marginal
Rate
$5,000 $5,383 $765 $3,484 $-3,866
to $-383
$-3,101
to $383
-57.6%
to 7.1%
9.6%
to 7.1%
$10,000 $10,765 $1,530 $3,334 $-3,686
to $-351
$-2,156
to $1,179
-20.0%
to 10.9%
24.4%
to 27.8%
$20,000 $21,530 $3,060 $2,603 $-1,986
to $1,024
$1,074
to $4,084
5.0%
to 19.0%
32.7%
to 28.1%
$30,000 $32,295 $4,590 $1,123 $377
to $2,524
$4,967
to $7,114
15.4%
to 22.0%
38.5%
to 28.1%
$40,000 $43,060 $6,120 $0 $2,529
to $4,024
$8,649
to $10,144
20.1%
to 23.6%
23.8%
to 28.1%
$50,000 $53,825 $7,650 $0 $3,558
to $5,819
$11,208
to $13,469
20.8%
to 25.0%
23.8%
to 37.4%
$60,000 $64,590 $9,180 $0 $4,587
to $8,319
$13,767
to $17,499
21.3%
to 27.1%
23.8%
to 37.4%
$70,000 $75,355 $10,710 $0 $5,973
to $10,819
$16,683
to $21,529
22.1%
to 28.6%
30.1%
to 37.4%
$80,000 $86,120 $12,240 $0 $7,688
to $13,319
$19,928
to $25,559
23.1%
to 29.7%
30.1%
to 37.4%
$90,000 $96,885 $13,770 $0 $9,403
to $15,819
$23,173
to $29,589
23.9%
to 30.5%
30.1%
to 37.4%
$100,000 $107,650 $15,300 $0 $11,118
to $18,334
$26,418
to $33,634
24.5%
to 31.2%
30.1%
to 40.2%
$110,000 $118,415 $16,830 $0 $12,833
to $21,134
$29,663
to $37,964
25.0%
to 32.1%
30.1%
to 40.2%
$130,000 $138,934 $17,869 $0 $17,105
to $26,650
$34,974
to $44,519
25.2%
to 32.0%
24.2%
to 29.1%
$150,000 $159,224 $18,449 $0 $21,822
to $31,970
$40,271
to $50,419
25.3%
to 31.7%
26.8%
to 29.1%
$175,000 $184,587 $19,174 $0 $27,883
to $38,620
$47,056
to $57,794
25.5%
to 31.3%
26.8%
to 29.1%
$200,000 $209,949 $19,899 $0 $33,943
to $45,270
$53,841
to $65,169
25.6%
to 31.0%
26.8%
to 30.8%
$300,000 $311,399 $22,799 $0 $60,952
to $77,082
$83,750
to $99,881
26.9%
to 32.1%
32.0%
to 34.8%
$500,000 $514,299 $28,599 $0 $119,115
to $145,146
$147,714
to $173,745
28.7%
to 33.8%
36.6%
to 39.9%
$1,000,000 $1,021,549 $43,099 $0 $290,529
to $333,246
$333,628
to $376,345
32.7%
to 36.8%
36.6%
to 39.9%
$2,000,000 $2,036,049 $72,099 $0 $633,359
to $709,446
$705,457
to $781,545
34.6%
to 38.4%
36.6%
to 39.9%
$5,000,000 $5,079,550 $159,099 $0 $1,661,846
to $1,838,046
$1,820,945
to $1,997,145
35.8%
to 39.3%
36.7%
to 40.0%

Eyeballing these numbers, it looks like marginal tax rates still hit around 30% pretty quickly, though there is quite a bit of lumpiness. Check out the 38% marginal rate at around $30,000, which is a result of the Premium Tax Credit cutting off. (I used numerical differentiation with a delta income of $500 to compute marginal rates. See here, for the gory details of how I calculated these tables pre-ObamaCare.)

Simplicity and round numbers go together, so let’s go with a Simple Income Tax rate of 30%. A prebate of $5000 (also a nice round number!) gives us a pretty good match for the current negative tax we have for a single making $5000/year (not including welfare, unemployment, etc.). This Simple Income Tax implementation gives:

Simple tax with a rate of 30% and a prebate of $5000 per adult . Compared with current system.

For a family of 1 adults and 0 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-3,385 -62.9% $-3,768
to $-284
$10,765 $-1,771 -16.4% $-2,949
to $385
$21,530 $1,459 6.8% $-2,625
to $385
$32,295 $4,689 14.5% $-2,425
to $-279
$43,060 $7,918 18.4% $-2,226
to $-731
$53,825 $11,148 20.7% $-2,321
to $-61
$64,590 $14,377 22.3% $-3,122
to $610
$75,355 $17,607 23.4% $-3,922
to $924
$86,120 $20,836 24.2% $-4,723
to $908
$96,885 $24,066 24.8% $-5,523
to $893
$107,650 $27,295 25.4% $-6,339
to $877
$118,415 $30,525 25.8% $-7,439
to $862
$138,934 $36,680 26.4% $-7,838
to $1,707
$159,224 $42,767 26.9% $-7,651
to $2,496
$184,587 $50,376 27.3% $-7,417
to $3,320
$209,949 $57,985 27.6% $-7,184
to $4,143
$311,399 $88,420 28.4% $-11,461
to $4,669
$514,299 $149,290 29.0% $-24,455
to $1,576
$1,021,549 $301,465 29.5% $-74,880
to $-32,163
$2,036,049 $605,815 29.8% $-175,730
to $-99,643
$5,079,550 $1,518,865 29.9% $-478,280
to $-302,080

We have a pretty good match for aggressive filers in the bottom income groups, though it looks like we might want to break the round number rule and bump the prebate up just a bit to cover aggressive filers in the bottom income brackets. For the upper middle class, we are between the values for aggressive and passive filers. So for most people this 30% flat tax with $5,000 prebate (part of which could be in the form of a health insurance voucher) comes pretty close to David Brin’s call for no-loser tax reform. For those making truly large amounts of earned income, we have quite a windfall. A single person earning $5 million/year gets a tax cut of several hundred thousand dollars. Occupiers might take to the streets if we grant it. So let’s try muddying up the tax code just a wee bit by adding a second tax bracket of 40% for income above $400,000/year. And let’s go with a $6000 prebate per adult while we are at it. This gives:

Two-tier simple tax with a lower rate of 30%, a prebate of $6000 per adult and a higher rate of 40% starting at a per adult income of $400000. Compared with current system.

For a family of 1 adults and 0 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-4,385 -81.5% $-4,768
to $-1,284
$10,765 $-2,771 -25.7% $-3,949
to $-615
$21,530 $459 2.1% $-3,625
to $-615
$32,295 $3,689 11.4% $-3,425
to $-1,279
$43,060 $6,918 16.1% $-3,226
to $-1,731
$53,825 $10,148 18.9% $-3,321
to $-1,061
$64,590 $13,377 20.7% $-4,122
to $-390
$75,355 $16,607 22.0% $-4,922
to $-76
$86,120 $19,836 23.0% $-5,723
to $-92
$96,885 $23,066 23.8% $-6,523
to $-107
$107,650 $26,295 24.4% $-7,339
to $-123
$118,415 $29,525 24.9% $-8,439
to $-138
$138,934 $35,680 25.7% $-8,838
to $707
$159,224 $41,767 26.2% $-8,651
to $1,496
$184,587 $49,376 26.7% $-8,417
to $2,320
$209,949 $56,985 27.1% $-8,184
to $3,143
$311,399 $87,420 28.1% $-12,461
to $3,669
$514,299 $159,720 31.1% $-14,025
to $12,006
$1,021,549 $362,620 35.5% $-13,725
to $28,992
$2,036,049 $768,420 37.7% $-13,125
to $62,962
$5,079,550 $1,985,820 39.1% $-11,325
to $164,875

This appears to come pretty close to a no-loser proposal. True, aggressive filers making $5 million/year take a hit, but given the additional liberty to spend as you see fit, I think even they come out ahead. Passive filers in the lower and middle income levels appear to get a windfall. But less than this shows up if we make part of the prebate a health insurance voucher; the windfall is actually just pushing the lower income filers towards a more aggressive tax stance – in return for not stiffing doctors and clogging emergency rooms.

There is a big group of hidden losers: the rich those who live off long term capital gains. They see their tax rates go up from 15% to 40%. Warren Buffet has been begging to be tax more. Let’s accommodate him and his Occupier friends. Then again, with a high enough capital gains tax maybe some of those wealthy Silicon Valley billionaires will start voting Republican. Karl Rove, take note. (I’ll deal with the double taxation issue in a future article.)

Whether this tax bump for the rich makes up for the windfall for today’s passive filers is a question best addressed to a well funded think tank or the Congressional Budget Office. But given the enormous simplification of the tax code, I say let’s just go for it and expect economic growth to cover any shortfall. Given how we survived the Stimulus, it’s a pretty safe risk.

Tax Tables for Couples

Let’s start with a look at the 2014 baseline tax rates for a childless couple:

Current tax rates over a range of scenarios going from aggressive tax reduction (heavily mortgaged home; silver health coverage either from employer or ObamaCare exchange, whichever is best subsidized) to passive filing (no health insurance, renting a home).

For a family of 2 adults and 0 children and we assume each adult makes half the income.

Nominal
Income
Total
Income
Payroll
Tax
Potential
ObamaCare
Subsidy
Income
Tax
Total
Tax
Average
Rate
Marginal
Rate
$5,000 $5,383 $765 $7,088 $-7,470
to $-383
$-6,705
to $383
-124.6%
to 7.1%
9.4%
to 7.1%
$10,000 $10,765 $1,530 $6,951 $-7,303
to $-351
$-5,773
to $1,179
-53.6%
to 10.9%
24.1%
to 21.3%
$20,000 $21,530 $3,060 $6,604 $-6,604
to $0
$-3,544
to $3,060
-16.5%
to 14.2%
18.4%
to 17.9%
$30,000 $32,295 $4,590 $5,438 $-5,188
to $970
$-598
to $5,560
-1.9%
to 17.2%
37.2%
to 23.5%
$40,000 $43,060 $6,120 $3,930 $-2,696
to $2,048
$3,424
to $8,168
8.0%
to 19.0%
35.1%
to 28.1%
$50,000 $53,825 $7,650 $2,450 $-478
to $3,548
$7,172
to $11,198
13.3%
to 20.8%
32.6%
to 28.1%
$60,000 $64,590 $9,180 $1,500 $1,501
to $5,048
$10,681
to $14,228
16.5%
to 22.0%
32.6%
to 28.1%
$75,000 $80,738 $11,475 $0 $4,544
to $7,298
$16,019
to $18,773
19.8%
to 23.3%
23.8%
to 28.1%
$100,000 $107,650 $15,300 $0 $7,117
to $11,638
$22,417
to $26,938
20.8%
to 25.0%
23.8%
to 37.4%
$150,000 $161,475 $22,950 $0 $13,661
to $24,138
$36,611
to $47,088
22.7%
to 29.2%
30.1%
to 37.4%
$200,000 $215,300 $30,600 $0 $22,235
to $37,574
$52,835
to $68,174
24.5%
to 31.7%
30.1%
to 40.2%
$300,000 $318,449 $36,898 $0 $44,551
to $67,358
$81,448
to $104,256
25.6%
to 32.7%
26.8%
to 33.8%
$500,000 $521,349 $42,698 $0 $103,185
to $134,863
$145,882
to $177,561
28.0%
to 34.1%
31.0%
to 39.9%
$1,000,000 $1,028,599 $57,198 $0 $270,901
to $322,963
$328,099
to $380,161
31.9%
to 37.0%
36.6%
to 39.9%
$2,000,000 $2,043,099 $86,198 $0 $613,731
to $699,163
$699,928
to $785,361
34.3%
to 38.4%
36.6%
to 39.9%
$5,000,000 $5,086,599 $173,198 $0 $1,642,218
to $1,827,763
$1,815,416
to $2,000,961
35.7%
to 39.3%
36.7%
to 40.0%

It looks like it takes a while to get up to a 30% marginal tax rate, but that’s because my table starts at a very low income. If both spouses work 50 weeks at a minimum wage of $7.25/hour, that’s 2000*2*$7.25 = $29,000. For aggressive filers, the marginal rate is a whopping 37%. Let’s see if we can fit it with the same two-tier Simple Income Tax:

Two-tier simple tax with a lower rate of 30%, a prebate of $5000 per adult and a higher rate of 40% starting at a per adult income of $400000. Compared with current system.

For a family of 2 adults and 0 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-8,385 -155.8% $-8,768
to $-1,680
$10,765 $-6,771 -62.9% $-7,949
to $-998
$21,530 $-3,541 -16.4% $-6,601
to $3
$32,295 $-312 -1.0% $-5,872
to $287
$43,060 $2,918 6.8% $-5,249
to $-506
$53,825 $6,148 11.4% $-5,050
to $-1,025
$64,590 $9,377 14.5% $-4,851
to $-1,304
$80,738 $14,221 17.6% $-4,551
to $-1,798
$107,650 $22,295 20.7% $-4,642
to $-122
$161,475 $38,443 23.8% $-8,645
to $1,832
$215,300 $54,590 25.4% $-13,584
to $1,755
$318,449 $85,535 26.9% $-18,721
to $4,086
$521,349 $146,405 28.1% $-31,156
to $523
$1,028,599 $321,440 31.3% $-58,721
to $-6,660
$2,043,099 $727,240 35.6% $-58,122
to $27,311
$5,086,599 $1,944,640 38.2% $-56,321
to $129,224

It looks like we match pretty closely for aggressive filers up through a joint income of $1 million. Above that aggressive filers take a hit. (An even bigger hit once we factor in capital gains and other closed loopholes for the rich.)

Tax Tables for Families

Now let’s look at a family of 5 – two adults and three children.

Current tax rates over a range of scenarios going from aggressive tax reduction (heavily mortgaged home; silver health coverage either from employer or ObamaCare exchange, whichever is best subsidized) to passive filing (no health insurance, renting a home).

For a family of 2 adults and 3 children and we assume each adult makes half the income.

Nominal
Income
Total
Income
Payroll
Tax
Potential
ObamaCare
Subsidy
Income
Tax
Total
Tax
Average
Rate
Marginal
Rate
$5,000 $5,383 $765 $12,493 $-15,043
to $-2,550
$-14,278
to $-1,785
-265.3%
to -33.2%
-39.4%
to -41.5%
$10,000 $10,765 $1,530 $12,372 $-17,922
to $-5,550
$-16,392
to $-4,020
-152.3%
to -37.3%
-39.1%
to -41.5%
$20,000 $21,530 $3,060 $12,090 $-20,326
to $-8,236
$-17,266
to $-5,176
-80.2%
to -24.0%
22.7%
to 19.8%
$30,000 $32,295 $4,590 $11,752 $-18,332
to $-6,580
$-13,742
to $-1,990
-42.6%
to -6.2%
37.2%
to 33.8%
$40,000 $43,060 $6,120 $11,134 $-15,608
to $-3,689
$-9,488
to $2,431
-22.0%
to 5.6%
43.9%
to 43.1%
$50,000 $53,825 $7,650 $9,930 $-12,735
to $-1,215
$-5,085
to $6,435
-9.4%
to 12.0%
33.3%
to 25.4%
$60,000 $64,590 $9,180 $8,505 $-10,625
to $270
$-1,445
to $9,450
-2.2%
to 14.6%
34.0%
to 28.1%
$75,000 $80,738 $11,475 $6,155 $-7,198
to $2,520
$4,277
to $13,995
5.3%
to 17.3%
39.0%
to 28.1%
$100,000 $107,650 $15,300 $3,100 $-1,571
to $6,270
$13,729
to $21,570
12.8%
to 20.0%
32.6%
to 28.1%
$150,000 $161,475 $22,950 $0 $8,138
to $20,175
$31,088
to $43,125
19.3%
to 26.7%
28.4%
to 42.1%
$200,000 $215,300 $30,600 $0 $17,923
to $34,256
$48,523
to $64,856
22.5%
to 30.1%
30.1%
to 40.2%
$300,000 $318,449 $36,898 $0 $39,721
to $63,448
$76,618
to $100,345
24.1%
to 31.5%
26.8%
to 33.8%
$500,000 $521,349 $42,698 $0 $101,403
to $134,863
$144,100
to $177,561
27.6%
to 34.1%
31.0%
to 39.9%
$1,000,000 $1,028,599 $57,198 $0 $268,763
to $322,963
$325,961
to $380,161
31.7%
to 37.0%
36.6%
to 39.9%
$2,000,000 $2,043,099 $86,198 $0 $611,592
to $699,163
$697,790
to $785,361
34.2%
to 38.4%
36.6%
to 39.9%
$5,000,000 $5,086,599 $173,198 $0 $1,640,080
to $1,827,763
$1,813,277
to $2,000,961
35.6%
to 39.3%
36.7%
to 40.0%

The negative income tax bumps up quite a bit from both ObamaCare subsidies for the children and the Earned Income Tax Credit. The EIC and Additional Child Tax Credit account for the negative marginal rates for the lowest earners. You have to earn something to get these credits. In the real world, a family that poor would also qualify for various welfare programs, which phase out as one earns money, so the effective prebate would be higher and the negative marginal rates would go away.

To try to match the current system, we need a prebate for children as well as adults. For the purposes of this simulation, I assumed that a silver plan for adults costs $300/month and $150/month for children. (The adult figure is for middle aged adults, so it is a bit high for young adults.) $150/month is $1800/year. Let’s round up for a prebate of $2000/child. But we also have the child tax credit for those who earn enough; that’s $1000/child/year. So let’s go with $3,000/child. This gives us:

Two-tier simple tax with a lower rate of 30%, a prebate of $6000 per adult , $3000 per child and a higher rate of 40% starting at a per adult income of $400000. Compared with current system.

For a family of 2 adults and 3 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-19,385 -360.2% $-17,600
to $-5,107
$10,765 $-17,771 -165.1% $-13,751
to $-1,378
$21,530 $-14,541 -67.5% $-9,365
to $2,725
$32,295 $-11,312 -35.0% $-9,322
to $2,430
$43,060 $-8,082 -18.8% $-10,513
to $1,406
$53,825 $-4,852 -9.0% $-11,288
to $232
$64,590 $-1,623 -2.5% $-11,073
to $-178
$80,738 $3,221 4.0% $-10,774
to $-1,055
$107,650 $11,295 10.5% $-10,275
to $-2,434
$161,475 $27,443 17.0% $-15,683
to $-3,646
$215,300 $43,590 20.2% $-21,266
to $-4,933
$318,449 $74,535 23.4% $-25,810
to $-2,084
$521,349 $135,405 26.0% $-42,156
to $-8,695
$1,028,599 $310,440 30.2% $-69,721
to $-15,521
$2,043,099 $716,240 35.1% $-69,122
to $18,450
$5,086,599 $1,933,640 38.0% $-67,321
to $120,362

We have a tax cut for nearly everyone but aggressive filers making between $20,000 and $50,000 per year. Ouch. Looks like we need another $800/child for this to be a wash for lowish to median families with three children and a maxed out mortgage. However, my inner eco-nazi says maybe we should leave a little cost for having large families; the earth is filling up. Instead of bumping up the child subsidy another notch, let’s try bumping the adult prebate up to $8,000/year.

Two-tier simple tax with a lower rate of 30%, a prebate of $8000 per adult , $3000 per child and a higher rate of 40% starting at a per adult income of $400000. Compared with current system.

For a family of 2 adults and 3 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-23,385 -434.5% $-21,600
to $-9,107
$10,765 $-21,771 -202.2% $-17,751
to $-5,378
$21,530 $-18,541 -86.1% $-13,365
to $-1,275
$32,295 $-15,312 -47.4% $-13,322
to $-1,570
$43,060 $-12,082 -28.1% $-14,513
to $-2,594
$53,825 $-8,852 -16.4% $-15,288
to $-3,768
$64,590 $-5,623 -8.7% $-15,073
to $-4,178
$80,738 $-779 -1.0% $-14,774
to $-5,055
$107,650 $7,295 6.8% $-14,275
to $-6,434
$161,475 $23,443 14.5% $-19,683
to $-7,646
$215,300 $39,590 18.4% $-25,266
to $-8,933
$318,449 $70,535 22.1% $-29,810
to $-6,084
$521,349 $131,405 25.2% $-46,156
to $-12,695
$1,028,599 $306,440 29.8% $-73,721
to $-19,521
$2,043,099 $712,240 34.9% $-73,122
to $14,450
$5,086,599 $1,929,640 37.9% $-71,321
to $116,362

A family with three children comes out ahead all the way up to the upper class aggressive filers. What about those who want bigger families? Let’s try seven children with this same formula:

Two-tier simple tax with a lower rate of 30%, a prebate of $8000 per adult , $3000 per child and a higher rate of 40% starting at a per adult income of $400000. Compared with current system.

For a family of 2 adults and 7 children.

Total
Income
Total
Simple Income Tax
Simple Income Tax
Average %
Change
from Today
$5,383 $-35,385 -657.4% $-33,600
to $-13,905
$10,765 $-33,771 -313.7% $-29,751
to $-10,168
$21,530 $-30,541 -141.9% $-25,365
to $-6,035
$32,295 $-27,312 -84.6% $-24,272
to $-5,228
$43,060 $-24,082 -55.9% $-23,178
to $-4,457
$53,825 $-20,853 -38.7% $-21,708
to $-3,138
$64,590 $-17,623 -27.3% $-21,008
to $-1,980
$80,738 $-12,779 -15.8% $-20,404
to $-1,139
$107,650 $-4,705 -4.4% $-19,905
to $-1,757
$161,475 $11,443 7.1% $-23,733
to $-7,181
$215,300 $27,590 12.8% $-30,342
to $-11,940
$318,449 $58,535 18.4% $-36,596
to $-11,644
$521,349 $119,405 22.9% $-58,156
to $-22,319
$1,028,599 $294,440 28.6% $-85,721
to $-28,670
$2,043,099 $700,240 34.3% $-85,122
to $5,301
$5,086,599 $1,917,640 37.7% $-83,321
to $107,213

We are still generous compared to the current tax system for big families. But with the $8,000 prebate a childless couple is a hair above the federal poverty level without doing any work. Maybe we could dial back some welfare programs with an adult prebate this high.

Dial up the prebates enough and we can pretty much eliminate most of the federal welfare system along with most of the tax code. True, dedicated eco-hippies could get by smoking dope and not working, but they would always have an incentive to do something useful when the urge hits. On the whole, the dedicated welfare class would shrink substantially. The upper middle class might go back to hiring personal servants, but unlike the bad old days, the servants won’t be going home to shacks. Given that the growing legion of retirees will need some assistance to stay at home as they get really old, this is a good thing.

Appendix: Estimating the Premium Tax Credit

For all my simulations I use $300/month/adult and $150/month/child as the price of a Silver plan. I came up with these numbers by playing with the North Carolina Blue Cross web site, starting with a single my own age and then adding family members. For young singles and couples the $300 figure is going to be too high. People living in differing parts of the country will also arrive at different numbers.

If I read the assorted publications correctly, ObamaCare provides a subsidy to cap out-of-pocket premiums for a second to cheapest Silver Plan based to a percentage of your income based on your income’s multiple of the poverty rate. (How’s that for complicated?) Anyway, I found this table on page 16 of this pdf of the May 23, 2012 edition of the Federal Register.

(Apologists for complicated government should be forced to read the Federal Register as a penance for their sins.)

For the poverty line, I used the 2014 guidelines for the 48 contiguous states found here. I used $11,670 for a single individual and $4,060 for each additional family member.

If you have any questions or comments about these tables and how I derived them, you can comment here.