2022 Federal Income Tax Brackets

2022 Tax Brackets for Single Filers and Married Couples Filing Jointly

Tax Rate Taxable Income
(Single)
Taxable Income
(Married Filing Jointly)
10% Up to $9,950 Up to $19,900
12% $9,951 to $40,525 $19,901 to $81,050
22% $40,526 to $86,375 $81,051 to $172,750
24% $86,376 to $164,925 $172,751 to $329,850
32% $164,926 to $209,425 $329,851 to $418,850
35% $209,426 to $523,600 $418,851 to $628,300
37% Over $523,600 Over $628,300

2022 Tax Brackets for Married Couples Filing Separately and Head-of-Household Filers

Tax Rate Taxable Income
(Married Filing Separately)
Taxable Income
(Head of Household)
10% Up to $9,950 Up to $14,200
12% $9,951 to $40,525 $14,201 to $54,200
22% $40,526 to $86,375 $54,201 to $86,350
24% $86,376 to $164,925 $86,351 to $164,900
32% $164,926 to $209,425 $164,901 to $209,400
35% $209,426 to $314,150 $209,401 to $523,600
37% Over $314,150 Over $523,600

When you’re ready to focus on your 2022 taxes, you’ll want to use the following tax brackets:

2022 Tax Brackets for Single Filers and Married Couples Filing Jointly

Tax Rate Taxable Income
(Single)
Taxable Income
(Married Filing Jointly)
10% Up to $10,275 Up to $20,550
12% $10,276 to $41,775 $20,551 to $83,550
22% $41,776 to $89,075 $83,551 to $178,150
24% $89,076 to $170,050 $178,151 to $340,100
32% $170,051 to $215,950 $340,101 to $431,900
35% $215,951 to $539,900 $431,901 to $647,850
37% Over $539,900 Over $647,850

2022 Tax Brackets for Married Couples Filing Separately and Head-of-Household Filers

Tax Rate Taxable Income
(Married Filing Separately)
Taxable Income
(Head of Household)
10% Up to $10,275 Up to $14,650
12% $10,276 to $41,775 $14,651 to $55,900
22% $41,776 to $89,075 $55,901 to $89,050
24% $89,076 to $170,050 $89,051 to $170,050
32% $170,051 to $215,950 $170,051 to $215,950
35% $215,951 to $323,925 $215,951 to $539,900
37% Over $332,925 Over $539,900

How the Tax Brackets Work

Suppose you’re single and had $90,000 of taxable income in 2022. Since $90,000 is in the 24% bracket for singles, is your 2022 tax bill simply a flat 24% of $90,000 – or $21,600? No! Your tax is actually less than that amount. That’s because, using marginal tax rates, only a portion of your income is taxed at the 24% rate. The rest of it is taxed at the 10%, 12%, and 22% rates.

Here’s how it works. Again, assuming you’re single with $90,000 taxable income in 2022, the first $9,950 of your income is taxed at the 10% rate for $995 of tax. The next $30,575 of income (the amount from $9,951 to $40,525) is taxed at the 12% rate for an additional $3,669 of tax. After that, the next $45,850 of your income (from $40,526 to $86,375) is taxed at the 22% rate for $10,087 of tax. That leaves only $3,625 of your taxable income (the amount over $86,375) that is taxed at the 24% rate, which comes to an additional $870 of tax. When you add it all up, your total 2022 tax is only $15,621. (That’s $5,979 less than if a flat 24% rate was applied to the entire $90,000.)

Now, suppose you’re a millionaire (we can all dream, right?). If you’re single, only your 2022 income over $523,600 is taxed at the top rate (37%). The rest is taxed at lower rates as described above. So, for example, the tax on $1 million for a single person in 2022 is $334,072. That’s a lot of money, but it’s still $35,928 less than if the 37% rate were applied as a flat rate on the entire $1 million (which would result in a $370,000 tax bill).

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