On January 11, 2013, the U.S. Internal Revenue Service released an advance copy of Rev. Proc. 2013-15 providing the tax rate tables for individual taxpayers for 2013 as modified by the American Taxpayer Relief Act of 2012. With tax year 2013 (generally for individual income tax returns filed in 2014), a new tax rate of 39.6 percent has been added for individuals whose income exceeds $400,000 ($450,000 for married taxpayers filing a joint return). The other marginal rates — 10 percent, 15 percent, 25 percent, 28 percent, 33 percent, and 35 percent — remain the same as in prior years.