| | 2022 Federal Income Tax Rate Schedules (Individuals, Trusts, and Estates)Single taxpayers| If taxable income is: | Your tax is: |
|---|
| Not over $10,275 | 10% of taxable income | | Over $10,275 to $41,775 | $1,027.50 + 12% of the excess over $10,275 | | Over $41,775 to $89,075 | $4,807.50 + 22% of the excess over $41,775 | | Over $89,075 to $170,050 |
$15,213.50 + 24% of the excess over $89,075 | | Over $170,050 to $215,950 |
$34,647.50 + 32% of the excess over $170,050 | | Over $215,950 to $539,900
| $49,335.50 plus 35% of the excess over $215,950
| | Over $539,900 | $162,718 plus 37% of the excess over $539,900
|
Married filing jointly and surviving spouses
| If taxable income is: | Your tax is: |
|---|
| Not over $20,550 | 10% of taxable income
| | Over $20,550 to $83,550 | $2,055 + 12% of the excess over $20,550 | | Over $83,550 to $178,150 |
$9,615 plus 22% of the excess over $83,550 | | Over $178,150 to $340,100 | $30,427 plus 24% of the excess over $178,150 | | Over $340,100 to $431,900 | $69,295 plus 32% of the excess over $340,100 | | Over $431,900 to $647,850 |
$98,671 plus 35% of the excess over $431,900 | |
Over $647,850
|
$174,253.50 plus 37% of the excess over $647,850 |
Married individuals filing separately
| If taxable income is: | Your tax is: |
|---|
| Not over $10,275 | 10% of taxable income
| | Over $10,275 to $41,775 | $1,027.50 + 12% of the excess over $10,275 | | Over $41,775 to $89,075
| $4,807.50 plus 22% of the excess over $41,775 | | Over $89,075 to $170,050 | $15,213.50 plus 24% of the excess over $89,075 | | Over $170,050 to $215,950 |
$34,647.50 plus 32% of the excess over $170,050 | | Over $215,950 to $323,925 |
$49,335.50 plus 35% of the excess over $215,950 | |
Over $323,925 | $87,126.75 plus 37% of the excess over $323,925 |
Heads of household
| If taxable income is: | Your tax is: |
|---|
| Not over $14,650 | 10% of taxable income
| | Over $14,650 to $55,900 | $1,465 + 12% of the excess over $14,650 | | Over $55,900 to $89,050 | $6,415 plus 22% of the excess over $55,900 | | Over $89,050 to $170,050 | $13,708 plus 24% of the excess over $89,050 | | Over $170,050 to $215,950 | $33,148 plus 32% of the excess over $170,050 | | Over $215,950 to $539,900 | $47,836 plus 35% of the excess over $215,950 | | Over $539,900 | $161,218.50 plus 37% of the excess over $539,900 |
Trusts and estates
| If taxable income is: | Your tax is: |
|---|
| Not over $2,750 | 10% of taxable income
| | Over $2,750 to $9,850 | $275 + 24% of the excess over $2,750 | |
Over $9,850 to $13,450 | $1,979 + 35% of the excess over $9,850 | | Over $13,450 | $3,239 + 37% of the excess over $13,450 |
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