TaxAct calculation question

[happypup]

I did my taxes via TaxAct this year, but since this was our most complicated year so far, just for funsies was going through it by hand to try to understand it all. I've come across a discrepancy that I can't quite figure out.

My taxable income is 74,109. TaxAct says the total tax should be 10,189. But here are the relevant lines from the tax table in the IRS's 1040 instructions:

If line 43 (taxable income) is—		And you are—
At least	But less than	Single	Married filing jointly	Married filing separately	Head of household
74,050	74,100	14,313	10,189	14,313	12,841
74,100	74,150	14,325	10,196	14,325	12,854

It looks like TaxAct is giving me the total tax amount for the 74,050 to 74,100 range (10,189) rather than the 74,100 to 74,150 range (10,196). I was under the impression that 74,109 > 74,100, and so the tax ought to be the latter number but is there something I'm missing?

It's such a minor difference I'm not particularly worrying about it, just curious.

[Sibley]

My guess is that taxact is actually doing the calculation, not using the tax tables. If I remember correctly from my tax classes, you will get slight differences between the two.

The calculation information is one the last page here: https://www.irs.gov/pub/irs-pdf/i1040tt.pdf

[terran]

Do you have any capital gains or qualified dividends? Taxact includes those in your taxable income, but since you're in the 0% capital gains bracket you won't actually pay tax on that income, so that might throw off the numbers you're seeing.