Where can you find a list of tax brackets from the 2013 fiscal year?

Federal income tax brackets for the 2013 tax year are available from Bankrate. Tax brackets apply to individual taxpayers and are calculated by calendar year, Investopedia reports. Small businesses and sole proprietors pay tax by fiscal year or calendar year, according to the IRS.

In 2013, the U.S. Congress enacted the American Taxpayer's Relief Act of 2012, making permanent the tax brackets defined 10 years earlier and adding a tax bracket for the highest-income earners. A taxpayer filing singly for the 2013 tax year paid a tax rate of 10 percent on earnings up to $8,925 and 39.6 percent for earnings of $400,001 or more, according to Bankrate.