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2022 Federal Income Tax Brackets, Rates, & Standard Deductions

IRS Tax Tables & Deduction Amounts for Tax Year 2022

This article gives you the tax rates and related numbers that you will need to prepare your 2022 federal income tax return. In general, 2022 personal tax returns are due by April 15, 2023.

If you are looking for 2021 tax rates, you can find them HERE.

2022 Individual Income Tax Brackets

The federal tax brackets are broken down into seven (7) taxable income groups, based on your filing status. The tax rates for 2021 are: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.

It’s important to remember that moving up into a higher tax bracket does not mean that all of your income will be taxed at the higher rate. Only the money you earn within a particular bracket is subject to the corresponding tax rate. The tables below help demonstrate this concept.

For more information, see: How to Determine Your Income Tax Bracket.

Here are the tax rate brackets for each filing status:

Single/Unmarried Individuals

Taxable Income Tax Rate
$0 – $10,275 10%
$10,276 – $41,775 $1,027.50 + 12% of the amount over $10,275
$41,776 – $89,075 $4,807.50 + 22% of the amount over $41,775
$89,076 – $170,050 $15,213.50 + 24% of the amount over $89,075
$170,051 – $215,950 $34,647.50 + 32% of the amount over $170,050
$215,951 – $539,900 $49,335.50 + 35% of the amount over $215,950
$539,901 or more $162,718 + 37% of the amount over $539,900

Married Filing Jointly or Qualifying Widow/Widower

Taxable Income Tax Rate
$0 – $20,550 10%
$20,551 – $83,550 $2,055 + 12% of the amount over $20,550
$83,551 – $178,150 $9,615 + 22% of the amount over $83,550
$178,151 – $340,100 $30,427 + 24% of the amount over $178,150
$340,101 – $431,900 $69,295 + 32% of the amount over $340,100
$431,901 – $647,850 $98,671 + 35% of the amount over $431,900
$647,851 or more $174,253.50 + 37% of the amount over $647,850

Married Filing Separately

Taxable Income Tax Rate
$0 – $10,275 10%
$10,276 – $41,775 $1,027.50 + 12% of the amount over $10,275
$41,776 – $89,075 $4,807.50 + 22% of the amount over $41,775
$89,076 – $170,050 $15,213.50 + 24% of the amount over $89,075
$170,051 – $215,950 $34,647.50 + 32% of the amount over $170,050
$215,951 – $323,925 $49,335.50 + 35% of the amount over $215,950
$323,926 or more $86,127 + 37% of the amount over $323,925

Head of Household

Taxable Income Tax Rate
$0 – $14,650 10%
$14,651 – $55,900 $1,465 + 12% of the amount over $14,650
$55,901 – $89,0505 $6,415 + 22% of the amount over $55,900
$89,051 – $170,050 $13,708 + 24% of the amount over $89,050
$170,051 – $215,950 $33,148.50 + 32% of the amount over $170,050
$215,951 – $539,900 $47,836.50 + 35% of the amount over $215,950
$539,901 or more $162,218.50 + 37% of the amount over $539,900

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NOTE : There are no personal exemption amounts for 2022.

Your filing status depends on your personal situation (e.g., whether you are married or have dependents). You should review the available federal filing statuses and choose the one that best fits your situation. If you qualify for more than one filing status, you may select the one that offers you the most tax benefits.

2022 Standard Deduction Amounts

There are two main types of tax deductions: the standard deduction and itemized deductions. The IRS allows you to claim one type of tax deduction, but not both.

Tax deductions lower your taxable income. They are subtracted from your Adjusted Gross Income (AGI).

Here are the 2022 standard deduction amounts for each filing status:

Filing Status Standard Deduction Amount
Single $12,950
Married Filing Jointly or Qualifying Widow(er) $25,900
Married Filing Separately $12,950
Head of Household $19,400

There is an additional standard deduction of $1,400 for taxpayers who are over age 65 or blind. The amount of the additional standard deduction increases to $1,750 for taxpayers who are claiming the “single” or “head of household” filing status.

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