A federal tax return table is available on the Internal Revenue Service website at IRS.gov. Under the heading Forms and Pubs, click on the Tax Table tab to view the tax table for Form 1040.
Tax tables are posted online by the IRS at the end of December of each tax year, explains IRS.gov. It is important to use the current year's tax table to correctly calculate one's income taxes. Each year, the tax tables are adjusted for inflation, explains Tax Guide. As of 2015, the top marginal income tax rate is 39.6 percent. To be taxed at this percentage, taxpayers must have a taxable income of $413,200 for single filers and $464,850 for married filers filing jointly, notes the Tax Foundation.
To use the tax table to determine a current year's tax liability, individuals must determine their filing status as either single, married filing jointly/widow(er), married filing separately or head of household, notes the IRS. They can then cross reference their filing status with their taxable income from line 43 of their Form 1040. The difference between the tax a person owes based on this table and the tax that person paid is the amount of the refund he receives or the amount in which he is required to pay the IRS.
For taxpayers who file a Form 1040EZ rather than a Form 1040, they must use a different tax table, states the IRS. The table is available at IRS.gov, at the end of the instructions for completing Form 1040EZ. This form is only for taxpayers who are single or who are married and have no dependents. Many single or married taxpayers with no dependents may still choose to file a Form 1040, as it may benefit them to do so.