Why the federal Tax is calculated to the hole income and not to the taxable income? line1 123k-line11a 24,4k=11b 98,6k the tax rate is 10,9%, to pay 13k

First, TurboTax does calculate the tax on taxable income. But there are many reasons why this may not appear so to the taxpayer.

If you have capital gains or qualifying dividends, then the Tax Tables are not used but a Qualifying Dividends/Capital Gains Worksheet instead. There are several such alternative tax worksheets.

Second, the main thrust of the 1040 is to calculate federal income tax. Self-employed taxpayers also have to pay self-employment taxes which are calculated on business income and added separately.

Third, on what line did the $13k appear on? Line 16 on the 1040? What were the entries on line 12a through 15?

Fourth, if the 10.9% you are quoting is the effective tax rate, note that this is not an official IRS number. TurboTax calculates it for the convenience of the taxpayer. Note that because of a variety of situations, it may not exactly reflect your actual experience. It's descriptive for most cases, not all.