Tax as determined by the taxpayer may be adjusted by the taxing jurisdiction. The ordinary income tax rates are called progressive because the tax rate that applies progressively increases as a person’s income increases. Federal tax brackets will change in the year 2013 unless new legislation is passed. This worksheet is titled the Qualified Dividends and Capital Gain Tax Worksheet. Although still reasonable, it is hardly as sweet as it was. So this year you’ll see a listing of all the marginal tax rates first, followed by a breakdown of taxes due without accounting for deductions and other adjustments. Under this system, someone earning $10,000 would be taxed at a rate of 10%, paying a total of $1,000.