2023년 소득에 대한 과세비율 (Tax Brackets)

소득세는 당신의 소득에서 공제되는 금액을 제외한 뒤 남은 소득액수에 따라 정해집니다.

다음 테이블은 2024년도에 보고하시는 2023년도 소득에대한 과세비율표 입니다.

Single

If taxable income is over:	but not over:	the tax is:
$0	$11,000	10% of the amount over $0
$11,000	$44,725	$1,100 plus 12% of the amount over $11,000
$44,725	$95,375	$5,147 plus 22% of the amount over $44,725
$95,375	$182,100	$16,290 plus 24% of the amount over $95,375
$182,100	$231,250	$37,104 plus 32% of the amount over $182,100
$231,250	$578,125	$52,832 plus 35% of the amount over $231,250
$578,125	no limit	$174,238 plus 37% of the amount over $578,125

예) 과세대산 소득이 $50,000 일경우 $11,000 까지는 10%가 적용 되고 $11,000 에서 $44,725 까지는 12%가 적용되고 $44,725 부터 $50,000 까지는 22%가 적용됩니다.
즉 $11,000 에대한 세금 $1,100 더하기 그 다음 구간 $44,725까지 발생한 ($44,725 – $11,000) 소득의 12%의 세금 $4,047 더하기 그 다음 구간 비율 22%가 적용된 ($50,000 – $44,725) 에대한 세금 $1,160.50으로 총 $6,307.50을 부담하셔야 합니다.
보통 소득에 대한 세금을 각 Paycheck에서 예납을 하시며 초과 예납시 Tax Return으로 세금 보고후 돌려받습니다.

Married Filing Jointly or Qualifying Widow (Widower)

If taxable income is over:	but not over:	the tax is:
$0	$22,000	10% of the amount over $0
$22,000	$89,450	$2,200 plus 12% of the amount over $22,000
$89,450	$190,750	$10,294 plus 22% of the amount over $89,450
$190,750	$364,200	$32,580 plus 24% of the amount over $190,750
$364,200	$462,500	$74,208 plus 32% of the amount over $364,200
$462,500	$693,750	$105,664 plus 35% of the amount over $462,500
$693,750	no limit	$186,601.50 plus 37 % of the amount over $693,750

Married Filing Separately

If taxable income is over:	but not over:	the tax is:
$0	$11,000	10% of the amount over $0
$11,000	$44,725	$1,100 plus 12% of the amount over $11,000
$44,725	$95,375	$5,147 plus 22% of the amount over $44,725
$95,375	$182,100	$16,290 plus 24% of the amount over $95,375
$182,100	$231,250	$37,104 plus 32% of the amount over $182,100
$231,250	$346,875	$52,832 plus 35% of the amount over $231,250
$346,875	no limit	$93,300.75 plus 37% of the amount over $346,875

Head of Household

If taxable income is over:	but not over:	the tax is:
$0	$15,700	10% of the amount over $0
$15,700	$59,850	$1,570 plus 12% of the amount over $15,700
$59,850	$95,350	$6,868 plus 22% of the amount over $59,850
$95,350	$182,100	$14,678 plus 24% of the amount over $95,350
$182,100	$231,250	$35,498 plus 32% of the amount over $182,100
$231,250	$578,100	$51,226 plus 35% of the amount over $231,250
$578,100	no limit	$172,623.50 plus 37% of the amount over $578,100

 

2023년도에 보고하신 소득세에 대하여는 2022년도 세금 과세비율이 적용됩니다. 2022년도 과세 비율은 아래와 같습니다:

Single

If taxable income is over:	but not over:	the tax is:
$0	$10,275	10% of the amount over $0
$10,275	$41,775	$1,027.50 plus 12% of the amount over $10,275
$41,775	$89,075	$4,807.50 plus 22% of the amount over $41,775
$89,075	$170,050	$15,213.50 plus 24% of the amount over $89,075
$170,050	$215,950	$34,647.50 plus 32% of the amount over $170,050
$215,950	$539,900	$49,335.50 plus 35% of the amount over $215,950
$539,900	no limit	$162,718 plus 37% of the amount over $539,900

Married Filing Jointly or Qualifying Widow (Widower)

If taxable income is over:	but not over:	the tax is:
$0	$20,550	10% of the amount over $0
$20,550	$83,550	$2,055 plus 12% of the amount over $20,550
$83,550	$178,150	$9,615 plus 22% of the amount over $83,550
$178,150	$340,100	$30,427 plus 24% of the amount over $178,150
$340,100	$431,900	$69,295 plus 32% of the amount over $340,100
$431,900	$647,850	$98,671 plus 35% of the amount over $431,900
$647,850	no limit	$174,235.50 plus 37 % of the amount over $647,850

Married Filing Separately

If taxable income is over:	but not over:	the tax is:
$0	$10,275	10% of the amount over $0
$10,275	$41,775	$1027.50 plus 12% of the amount over $10,275
$41,775	$89,075	$4807.50 plus 22% of the amount over $41,775
$89,075	$170,050	$15,213.50 plus 24% of the amount over $89,075
$170,050	$215,950	$34,647.50 plus 32% of the amount over $170,050
$215,950	$323,925	$49,335.50 plus 35% of the amount over $215,950
$323,925	no limit	$87,126.75 plus 37% of the amount over $323,925

Head of Household

If taxable income is over:	but not over:	the tax is:
$0	$14,650	10% of the amount over $0
$14,650	$55,900	$1,465 plus 12% of the amount over $14,650
$55,900	$89,050	$6,415 plus 22% of the amount over $55,900
$89,050	$170,050	$13,708 plus 24% of the amount over $89,050
$170,050	$215,950	$33,148 plus 32% of the amount over $170,050
$215,950	$539,900	$47,836 plus 35% of the amount over $215,950
$539,900	no limit	$161,218.50 plus 37% of the amount over $539,900