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2023 Federal Income Tax Brackets and Rates

for Single, Married Couples Filing Jointly, and Heads of Households

Tax Rate For Single Filers For Married Individuals Filing Joint Returns For Heads of Households
10% $0 to $11,000 $0 to $22,000 $0 to $15,700
12% $11,000 to $44,725 $22,000 to $89,450 $15,700 to $59,850
22% $44,725 to $95,375 $89,450 to $190,750 $59,850 to $95,350
24% $95,375 to $182,100 $190,750 to $364,200 $95,350 to $182,100
32% $182,100 to $231,250 $364,200 to $462,500 $182,100 to $231,250
35% $231,250 to $578,125 $462,500 to $693,750 $231,250 to $578,100
37% $578,125 or more $693,750 or more $578,100 or more

 

2023 Standard Deduction

Filing Status Deduction Amount
Single $13,850
Married Filing Jointly $27,700
Head of Household $20,800

 

2023 Earned Income Tax Credit (EITC) Parameters

Filing Status No Children One Child Two Children Three or More Children
Single

or

Head of Household

Income at Max Credit $7,840 $11,750 $16,510 $16,510
Maximum Credit $600 $3,995 $6,604 $7,430
Phaseout Begins $9,800 $21,560 $21,560 $21,560
Phaseout Ends (Credit Equals Zero) 17,640 46,560 52,918 56,838
Married Filing Jointly Income at Max Credit $7,840 $11,750 $16,510 $16,510
Maximum Credit $600 $3,995 $6,604 $7,430
Phaseout Begins $16,370 $28,120 $28,120 $28,120
Phaseout Ends (Credit Equals Zero) 24,210 53,120 59,478 63,398

2023 Capital Gains Tax Brackets

Tax Rate For Unmarried Individuals, Taxable Income Over For Married Individuals Filing Joint Returns, Taxable Income Over For Heads of Households, Taxable Income Over
0% $0 $0 $0
15% $44,625 $89,250 $59,750
20% $492,300 $553,850 $523,050

2023 Estates & Trusts

10% 0 to $2,650
24% $2,650 to $9,550
35% $9,550 to $13,050
37% Over $13,050

 

Social Security 
Social Security Tax Rate: Employers 6.2%
Social Security Tax Rate: Employees 6.2%
Social Security Tax Rate: Self-Employed 15.3%
Maximum Taxable Earnings $160,200
Medicare Base Salary Unlimited
Medicare Tax Rate: Employers 1.45%
Medicare Tax Rate: Employees 1.45%
Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers) 0.9%
Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers) 3.8%
Miscellaneous – 2023 Tax Rates
Business expensing limit: Cap on equipment purchases $2,890,000
Business expensing limit: New and Used Equipment and Software $1,160,000
Qualified Business Income threshold amount: $182,100 (single and head of household); $364,200 (married filing joint return)
Qualified Small Employer Health Reimbursement Arrangement limit: $5,850 (single coverage); $11,800 (family coverage)
Prior-year safe harbor for estimated taxes of higher-income 110% of your 2022 tax liability
Standard mileage rate for business driving 65.5
Standard mileage rate for medical driving 22
Standard mileage rate for moving driving – Members of the Armed Forces on active duty who move because of a permanent change of station 22
Standard mileage rate for charitable driving 14
Child Tax Credit $2,000
Unearned income maximum for children under 19 before kiddie tax applies $1,250
Maximum capital gains tax rate for taxpayers with income up to $40,400 for single filers, $80,800 for married filing jointly 0%
Maximum capital gains tax rate for taxpayers with income above $40,400 for single filers, $80,800 for married filing jointly 15%
Maximum capital gains tax rate for taxpayers with income above $445,850 for single filers, $501,600 for married filing jointly 20%
Capital gains tax rate for unrecaptured Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $6,500 if under age 50;  $7,500 if 50 or older
Maximum Contribution to SEP IRA 25% of eligible compensation up to $58,000
401(k) maximum employee contribution limit $22,500 if under age 50;  $30,000 if 50 or older
Estate tax exemption $12,920,000
Annual Exclusion for Gifts $17,000

 

Education – 2023 Tax Rates
American Opportunity Credit (Hope) $2,500
Lifetime Learning Credit $2,000
Student Loan Interest Deduction $2,500
Coverdell Education Savings Contribution $2,000

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