Tax Brackets
Skat & Økonomimarts 09, 2022

2021-2022 Tax Brackets

Married Filing Jointly (& Surviving Spouse) 

 

2022 TAXABLE INCOME TAX RATE 2021 TAXABLE INCOME TAX RATE
Not over $20,550 10% Not over $19,900
10%
$20,551 - $83,550  12% $19,901 - $81,050 12%
$83,551 - $178,150
22%
$81,051 - $172,750 22% 
$178,151 - $340,110 24% 
$172,751 - $329,850 24% 
$340,101 - $431,900 32% 
$329,851 - $418,850 32%
$431,901 - $647,850 37%
$418,851 - $628,300 35%
Over $647,850  37%  Over $628,300 37%

 

 

Married Filing Separately 

 

2022 TAXABLE INCOME TAX RATE 2021 TAXABLE INCOME TAX RATE
Not over $10,275 10% Not over $9,950
10%
$10,276 - $41,775 12% $9,951 - $40,525 12%
$41,776 - $89,075
22%
$40,526 - $86,375 22%
$89,076 - $170,050 24% $86,376 - $164,925 24%
$170,051 - $215.950 32%
$164,926 - $209,425 32%
$215,951 - $323,925 37%
$209,426 - $314,150 35%
Over $323,925 37% Over $314,150 37%

 

 

Single Filers

 

2022 TAXABLE INCOME TAX RATE 2021 TAXABLE INCOME TAX RATE
Not over $10,275 10% Not over $9,950
10%
$10,276 - $41,775 12% $9,951 - $40,525 12%
$41,776 - $89,075
22%
$40,526 - $86,375 22%
$89,076 - $170,050 24%
$86,376 - $164,925 24%
$170,051 - $215,950 32%
$164,926 - $209,425 32%
$215,951 - $539,900 35%
$209,426 - $523,600 35%
Over $539,900 37% Over $523,600 37%

 

 

 

Head of Household

 

2022 TAXABLE INCOME TAX RATE 2021 TAXABLE INCOME TAX RATE
Not over $14,650 10% Not over $14,200
10%
$14,651 - $55,900 12% $14,201 - $54,200 12%
$55,901 - $89,050
22%
$54,201 - $86,350 22%
$89,051 - $170,050 24%
$86,351 - $164,900 24%
$170,051 - $215,950 32%
$164,901 - $209,400 32%
$215,951 - $539,900 35% $209,401 - $523,600 35%
Over $539,900 37% Over $523,600 37%

 

 

 

Standard Deduction Amount

 

FILING STATUS 2022 2021 INCREASE
Married Filing Jointly (& Surviving Spouse) $25,900 $25,100
$800
Married Filing Separately $12,950 $12,550 $400
Single
$12,950
$12,550 $400
Head of Household $19,400 $18,800 $600

 

 

 

Standard Deduction for Dependents ("Kiddie" Standard Deduction)

 

2022 2021 INCREASE
$1,150 $1,100
$50

 

 

 

Annual Gift Tax Exemption

 

2022 2021 INCREASE
$16,000 $15,000
$1,000


Source: Wolters Kluwer CCH® AnswerConnect, 2022
Permission for use granted.

Mark Luscombe
Principal Federal Tax Analyst
Mark Luscombe, a CPA and attorney, is the principal federal tax analyst for Wolters Kluwer Tax & Accounting. He is the current chair of the Important Developments Subcommittee of the Partnership Committee of the American Bar Association Tax Section and speaks on a wide range of tax topics. He authors monthly columns in Accounting Today and TAXES magazine. Prior to joining Wolters Kluwer, he was in private practice with several Chicago-area law firms where he specialized in taxation.
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