
2023TAXスシーズンに申告する2022タックスリターンの税率区分は下記の通りです。
2022タックスリターンの税率は、昨年と同じ10%, 12%, 22%, 24%, 32%, 35%, 37%の7段階ですが、課税所得区分(所得額がいくらからいくらまで)は、毎年、その年のインフレの状況で変わります。そのため、ほとんど同じ所得なのに去年は還付が多かったのに今年は少ない、または、その逆のことが起きたりします。
独身
税率Tax rate | 課税所得区分Taxable income bracket | 税額Tax owed |
10% | $0 to $10,275. | 10% of taxable income. |
12% | $10,276 to $41,775. | $1,027.50 plus 12% of the amount over $10,275. |
22% | $41,776 to $89,075. | $4,807.50 plus 22% of the amount over $41,775. |
24% | $89,076 to $170,050. | $15,213.50 plus 24% of the amount over $89,075. |
32% | $170,051 to $215,950. | $34,647.50 plus 32% of the amount over $170,050. |
35% | $215,951 to $539,900. | $49,335.50 plus 35% of the amount over $215,950. |
37% | $539,901 or more. | $162,718 plus 37% of the amount over $539,900. |
夫婦合算申告
税率Tax rate | 課税所得区分Taxable income bracket | 税額Tax owed | |
10% | $0 to $20,550. | 10% of taxable income. | |
12% | $20,551 to $83,550. | $2,055 plus 12% of the amount over $20,550. | |
22% | $83,551 to $178,150. | $9,615 plus 22% of the amount over $83,550. | |
24% | $178,151 to $340,100. | $30,427 plus 24% of the amount over $178,150. | |
32% | $340,101 to $431,900. | $69,295 plus 32% of the amount over $340,100. | |
35% | $431,901 to $647,850. | $98,671 plus 35% of the amount over $431,900. | |
37% | $647,851 or more. | $174,253.50 plus 37% of the amount over $647,850. |
夫婦別申告
税率Tax rate | 課税所得区分Taxable income bracket | 税額Tax owed |
10% | $0 to $10,275. | 10% of taxable income. |
12% | $10,276 to $41,775. | $1,027.50 plus 12% of the amount over $10,275. |
22% | $41,776 to $89,075. | $4,807.50 plus 22% of the amount over $41,775. |
24% | $89,076 to $170,050. | $15,213.50 plus 24% of the amount over $89,075. |
32% | $170,051 to $215,950. | $34,647.50 plus 32% of the amount over $170,050. |
35% | $215,951 to $323,925. | $49,335.50 plus 35% of the amount over $215,950. |
37% | $323,926 or more. | $87,126.75 plus 37% of the amount over $323,925. |
特別世帯主
税率Tax rate | 課税所得区分Taxable income bracket | 税額Tax owed |
10% | $0 to $14,650. | 10% of taxable income. |
12% | $14,651 to $55,900. | $1,465 plus 12% of the amount over $14,650. |
22% | $55,901 to $89,050. | $6,415 plus 22% of the amount over $55,900. |
24% | $89,051 to $170,050. | $13,708 plus 24% of the amount over $89,050. |
32% | $170,051 to $215,950. | $33,148 plus 32% of the amount over $170,050. |
35% | $215,951 to $539,900. | $47,836 plus 35% of the amount over $215,950. |
37% | $539,901 or more. | $161,218.50 plus 37% of the amount over $539,900. |
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