Tax & AccountingMarch 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.