2019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)

2019 federal income tax brackets
(for taxes due in April 2020)
Single filers
Tax rate Taxable income bracketTax owed
10% $0 to $9,700 10% of taxable income
12% $9,701 to $39,475 $970 plus 12% of the amount over $9,700
22% $39,476 to $84,200 $4,543 plus 22% of the amount over $39,475
24% $84,201 to $160,725 $14,382.50 plus 24% of the amount over $84,200
32% $160,726 to $204,100 $32,748.50 plus 32% of the amount over $160,725
35% $204,101 to $510,300 $46,628.50 plus 35% of the amount over $204,100
37% $510,301 or more $153,798.50 plus 37% of the amount over $510,300
Married, filing jointly
Tax rate Taxable income bracket Tax owed
10% $0 to $19,400 10% of taxable income
12% $19,401 to $78,950 $1,940 plus 12% of the amount over $19,400
22% $78,951 to $168,400 $9,086 plus 22% of the amount over $78,950
24% $168,401 to $321,450 $28,765 plus 24% of the amount over $168,400
32% $321,451 to $408,200 $65,497 plus 32% of the amount over $321,450
35% $408,201 to $612,350 $93,257 plus 35% of the amount over $408,200
37% $612,351 or more $164,709.50 plus 37% of the amount over $612,350
Married, filing separately
Tax rate Taxable income bracket Tax owed
% $0 to $9,700 10% of taxable income
12% $9,701 to $39,475 $970 plus 12% of the amount over $9,700
22% $39,476 to $84,200 $4,543 plus 22% of the amount over $39,475
24% $84,201 to $160,725 $14,382.50 plus 24% of the amount over $84,200
32% $160,726 to $204,100 $32,748.50 plus 32% of the amount over $160,725
35% $204,101 to $306,175 $46,628.50 plus 35% of the amount over $204,100
37% $306,176 or more $82,354.75 plus 37% of the amount over $306,175
Head of household
Tax rate Taxable income bracket Tax owed
10% $0 to $13,850 10% of taxable income
12% $13,851 to $52,850 $1,385 plus 12% of the amount over $13,850
22% $52,851 to $84,200 $6,065 plus 22% of the amount over $52,850
24% $84,201 to $160,700 $12,962 plus 24% of the amount over $84,200
32% $160,701 to $204,100 $31,322 plus 32% of the amount over $160,700
35% $204,101 to $510,300 $45,210 plus 35% of the amount over $204,100
37% $510,301 or more $152,380 plus 37% of the amount over $510,300

2019 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 $39,375
15% $39,376 to $434,550
20% $434,551 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 $78,750
15% $78,751 to $488,850
20% $488,851 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 $52,750
15% $52,751 to $461,700
20% $461,701 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 $39,375
15% $39,376 to $244,425
20% $244,426 or more

2019 Standard Deduction Amounts. The standard deduction amounts will increase to $12,200 for individuals, $18,350 for heads of household, and $24,400 for married couples filing jointly and surviving spouses. For 2019, the additional standard deduction amount for the aged or the blind is $1,300

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.
2019 FICA Tax Rate for Self-Employed
The self-employed person's FICA tax rate for 2019 (January 1 through December 31, 2019) is 15.3% on the first $132,900 of net income plus 2.9% on the net income in excess of $132,900. In other words, the self-employed person's FICA tax rate for 2019 includes all of the following:

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).