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 |
