2018米国・個人所得税(US Individual Income Tax(1040))

税額計算:

(Tax Calculation)

税法規定による(per Tax Law)

2018 federal income tax brackets
(for taxes due in April 2019, or in October 2019 with an extension)
Single filers
Tax rate　Taxable income bracket　Tax owed
10% $0 to $9,525 10% of taxable income
12% $9,526 to $38,700 $952.50 plus 12% of the amount over $9,525
22% $38,701 to $82,500 $4,453.50 plus 22% of the amount over $38,700
24% $82,501 to $157,500 $14,089.50 plus 24% of the amount over $82,500
32% $157,501 to $200,000 $32,089.50 plus 32% of the amount over $157,500
35% $200,001 to $500,000 $45,689.50 plus 35% of the amount over $200,000
37% $500,001 or more $150,689.50 plus 37% of the amount over $500,000
Married, filing jointly
Tax rate　Taxable income bracket　Tax owed
10% $0 to $19,050 10% of taxable income
12% $19,051 to $77,400 $1,905 plus 12% of the amount over $19,050
22% $77,401 to $165,000 $8,907 plus 22% of the amount over $77,400
24% $165,001 to $315,000 $28,179 plus 24% of the amount over $165,000
32% $315,001 to $400,000 $64,179 plus 32% of the amount over $315,000
35% $400,001 to $600,000 $91,379 plus 35% of the amount over $400,000
37% $600,001 or more $161,379 plus 37% of the amount over $600,000
Married, filing separately
Tax rate　Taxable income bracket　Tax owed
10% $0 to $9,525 10% of taxable income
12% $9,526 to $38,700 $952.50 plus 12% of the amount over $9,525
22% $38,701 to $82,500 $4,453.50 plus 22% of the amount over $38,700
24% $82,501 to $157,500 $14,089.50 plus 24% of the amount over $82,500
32% $157,501 to $200,000 $32,089.50 plus 32% of the amount over $157,500
35% $200,001 to $300,000 $45,689.50 plus 35% of the amount over $200,000
37% $300,001 or more $80,689.50 plus 37% of the amount over $300,000
Head of Household
Tax rate　Taxable income bracket　Tax owed
10% $0 to $13,600 10% of taxable income
12% $13,601 to $51,800 $1,360 plus 12% of the amount over $13,600
22% $51,801 to $82,500 $5,944 plus 22% of the amount over $51,800
24% $82,501 to $157,500 $12,698 plus 24% of the amount over $82,500
32% $157,501 to $200,000 $30,698 plus 32% of the amount over $157,500
35% $200,001 to $500,000 $44,298 plus 35% of the amount over $200,000
37% $500,001 or more $149,298 plus 37% of the amount over $500,000

2018 capital gains tax rates
Single filers
Long-term capital gains tax rate Your income
* Short-term capital gains are taxed as ordinary income according to federal income tax brackets.
0% $0 to $38,600
15% $38,601 to $425,800
20% $425,801 or more
Married, filing jointly
Long-term capital gains tax rate Your income
* Short-term capital gains are taxed as ordinary income according to federal income tax brackets.
0% $0 to $77,200
15% $77,201 to $479,000
20% $479,001 or more
Head of Household
Long-term capital gains tax rate Your income
* Short-term capital gains are taxed as ordinary income according to federal income tax brackets.
0% $0 to $51,700
15% $51,701 to $452,400
20% $452,401 or more
Married, filing separately
Long-term capital gains tax rate Your income
* Short-term capital gains are taxed as ordinary income according to federal income tax brackets.
0% $0 to $38,600
15% $38,601 to $239,500
20% $239,501 or more

Standard deduction amount in-creased. For 2018, the standard deduc-tion amount has been increased for all filers. The amounts are:
• Single or Married filing separate-ly—$12,000.
• Married filing jointly or Qualify-ing widow(er)—$24,000.
• Head of household—$18,000.
Personal exemption suspended. For 2018, you can’t claim a personal exemp-tion deduction for yourself, your spouse, or your dependents.

Self-Employment Tax Rate
The self-employment tax rate is 15.3%. The rate consists of two parts: 12.4% for social security (old-age, survivors, and disability insurance) and 2.9% for Medicare (hospital insurance).
For 2017, the first $127,200 of your combined wages, tips, and net earnings is subject to any combination of the Social Security part of self-employment tax, Social Security tax, or railroad retirement (tier 1) tax. The amount increased to $128,400 for 2018. (For SE tax rates for a prior year, refer to the Schedule SE for that year).
All your combined wages, tips, and net earnings in the current year are subject to any combination of the 2.9% Medicare part of Self-Employment tax, Social Security tax, or railroad retirement (tier 1) tax.

Qualified Business Income Deduction
Many owners of sole proprietorships, partnerships, S corporations and some trusts and estates may be eligible for a qualified business income (QBI) deduction – also called Section 199A – for tax years beginning after December 31, 2017. The deduction allows eligible taxpayers to deduct up to 20 percent of their qualified business income (QBI), plus 20 percent of qualified real estate investment trust (REIT) dividends and qualified publicly traded partnership (PTP) income. Income earned through a C corporation or by providing services as an employee is not eligible for the deduction. For more information on what qualifies as a trade or business, see Determining your qualified trades or businesses in Publication 535 (PDF).