The United States federal tax schedule is the chart that US taxpayers use to determine the amount of federal income tax that they owe at the end of the federal tax year. There are many separate tables, each one corresponding to a different filing status — single, married couples filing joint returns and heads of household. The status under which an individual files determines which tax table they will use to find the amount of taxes that they are responsible for. Once an individual has determined their filing status and, through the use of tax forms and worksheets, their taxable income, they can consult the appropriate chart to find their tax bracket, rate and liability. If the amount of taxes paid is less than the amount found in the chart, the individual must pay the difference. If the amount of taxes paid exceeds the amount in the table, they are due a refund.