2024년 소득에 대한 과세비율 (Tax Brackets)

2024년 과세 연도에 공동으로 신고하는 기혼 커플 (married couples filing jointly)의 표준 공제액은 2023년도 과세 연도에서 $1,500 증가한 $29,200입니다. 단독 납세자 (single taxpayers)와 별도로 신고하는 기혼 개인 (married individuals filing separately)의 경우, 표준 공제액은 2023년 대비 $750 증가한 $14,600 입니다.
가구주 (heads of households)의 경우, 2024년도 세금 연도의 표준 공제액은 2023년 과세 연도의 금액에서 $1,100 증가한 $21,900 입니다.

한계세율 (marginal rates): 2024년도 소득이 $609,350을 초과하는 단독 납세자 (single taxpayers)에 대한 최고 세율은 37%로 유지됩니다. *(공동으로 신고하는 기혼 커플의 경우 $731,200)

다음은 2024년 과세연도에 대한 과세비율표 입니다:
(참고. 2024년 과세연도에 대한 세금은 2025년도에 보고합니다.)

Filing Single

If taxable income is over:	but not over:	the tax is:
$0	$11,600	10% of taxable income
$11,600	$47,150	$1,160 plus 12% of the excess over $11,600
$47,150	$100,525	$5,426 plus 22% of the excess over $47,150
$100,525	$191,950	$17,168.50 plus 24% of the excess over $100,525
$191,950	$243,725	$39,110.50 plus 32% of the excess over $191,150
$243,725	$609,350	$55,678.50 plus 35% of the excess over $243,725
$609,350	no limit	$183,647.25 plus 37% of the excess over $609,350

Married Filing Jointly

If taxable income is over:	but not over:	the tax is:
$0	$23,200	10% of taxable income
$23,200	$94,300	$2,320 plus 12% of the excess over $23,200
$94,300	$201,050	$10,852 plus 22% of the excess over $94,300
$201,050	$383,900	$34,337 plus 24% of the excess over $201,050
$383,900	$487,450	$78,221 plus 32% of the excess over $383,900
$487,450	$731,200	$111,357 plus 35% of the excess over $487,450
$731,200	no limit	$196,669.50 plus 37% of the excess over $731,200

Married Filing Separately

If taxable income is over:	but not over:	the tax is:
$0	$11,600	10% of taxable income
$11,600	$47,150	$1,160 plus 12% of the excess over $11,600
$47,150	$100,525	$5,426 plus 22% of the excess over $47,150
$100,525	$191,950	$17,168.50 plus 24% of the excess over $100,525
$191,950	$243,725	$39,110.50 plus 32% of the excess over $191,150
$243,725	$365,600	$55,678.50 plus 35% of the excess over $243,725
$365,600	no limit	$98,334.75 plus 37% of the excess over $365,600

Head of Household

If taxable income is over:	but not over:	the tax is:
$0	$16,550	10% of taxable income
$16,550	$63,100	$1,655 plus 12% of the excess over $16,550
$63,100	$100,500	$7,241 plus 22% of the excess over $63,100
$100,500	$191,950	$15,469 plus 24% of the excess over $100,500
$191,950	$243,700	$37,417 plus 32% of the excess over $191,150
$243,700	$609,350	$53,977 plus 35% of the excess over $243,700
$609,350	no limit	$181,954.50 plus 37% of the excess over $609,350