2020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)

2020 federal income tax brackets
(for taxes due in April 2021)
Single filers
Tax rate Taxable income bracketTax owed
$0 to $9,875 10% of taxable income
$9,875 to $40,125 $987.50 + 12% of the amount over $9,875
$40,125 to $85,525 $4,617.50 + 22% of the amount over $40,125
$85,525 to $163,300 $14,605.50 + 24% of the amount over $85,525
$163,300 to $207,350 $33,271.50 + 32% of the amount over $163,300
$207,350 to $518,400 $47,367.50 + 35% of the amount over $207,350
Over $518,400 $156,235 + 37% of the amount over $518,400
Married, filing jointly
Tax rate Taxable income bracket Tax owed
$0 to $19,750 10% of taxable income
$19,750 to $80,250 $1,975 + 12% of the amount over $19,750
$80,250 to $171,050 $9,235 + 22% of the amount over $80,250
$171,050 to $326,600 $29,211 + 24% of the amount over $171,050
$326,600 to $414,700 $66,543 + 32% of the amount over $326,600
$414,700 to $622,050 $94,735 + 35% of the amount over $414,700
Over $622,050 $167,307.50 + 37% of the amount over $622,050
Married, filing separately
Tax rate Taxable income bracket Tax owed
$0 to $9,875 10% of taxable income
$9,875 to $40,125 $987.50 + 12% of the amount over $9,875
$40,125 to $85,525 $4,617.50 + 22% of the amount over $40,125
$85,525 to $163,300 $14,605.50 + 24% of the amount over $85,525
$163,300 to $207,350 $33,271.50 + 32% of the amount over $163,300
$207,350 to $311,025 $47,367.50 + 35% of the amount over $207,350
Over $311,025 $83,653.75 + 37% of the amount over $311,025
Head of household
Tax rate Taxable income bracket Tax owed
$0 to $14,100 10% of taxable income
$14,100 to $53,700 $1,410 + 12% of the amount over $14,100
$53,700 to $85,500 $6,162 + 22% of the amount over $53,700
$85,500 to $163,300 $13,158 + 24% of the amount over $85,500
$163,300 to $207,350 $31,830 + 32% of the amount over $163,300
$207,350 to $518,400 $45,926 + 35% of the amount over $207,350
Over $518,400 $154,793.50 + 37% of the amount over $518,400

2020 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% Up to $40,000
15% $40,000 to $441,450
20% Above $441,450
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% Up to $80,000
15% $80,000 to $496,600
20% Above $496,600
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% Up to $53,600
15% $53,600 to $469,050
20% Above $469,050
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% Up to $40,000
15% $40,000 to $248,300
20% Above $248,300

2020 Standard Deduction Amounts. The standard deduction amounts will increase to
$12,400 for individuals,
$18,650 for heads of household,
$24,800 for married couples filing jointly and surviving spouses.
Taxpayers who reach age 65 by the end of the year get an increase in the standard deduction:
•Single filers and heads of household get an increase of $1,650.
•Married filing jointly returns get an increase of $1,300 for each spouse who turns 65 during the tax year.
The IRS considers birthdays on January 1st to have occurred during the previous tax year.
Tax filers who are legally blind get a raise of $1,650 if they file single or head of household.
For married filing jointly returns the standard deduction increases by $1,300 for each spouse who is legally blind.

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 2019, the first $132,900 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 $137,700 for 2020. (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.
If your wages and tips are subject to either social security tax or the Tier 1 part of railroad retirement tax, or both, and total at least $132,900, do not pay the 12.4% social security part of the SE tax on any of your net earnings. However, you must pay the 2.9% Medicare part of the SE tax on all of your net earnings.
An additional Medicare tax rate of 0.9 % applies to wages, compensation, and self-employment income above a threshold amount received in taxable years beginning after Dec. 31, 2012. See the Questions and Answers for the Additional Medicare Tax page for more information.
If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year.
2020 FICA Tax Rate for Self-Employed
The self-employed person's FICA tax rate for 2020 (January 1 through December 31, 2020) is 15.3% on the first $137,700 of net income plus 2.9% on the net income in excess of $137,700. In other words, the self-employed person's FICA tax rate for 2020 includes all of the following:
• the employee's portion of the Social Security tax, which is 6.2% of the first $137,700 of net income
• the employer's portion of the Social Security tax, which is 6.2% of the first $137,700 of net income
• the employee's portion of the Medicare tax, which is 1.45% of all net income (no cap or limit on net income)
• the employer's portion of the Medicare tax, which is 1.45% of all net income (no cap or limit on net income)
A self-employed person having net income of exactly $137,700 in 2020 must remit FICA taxes of $21,068.10 ($137,700 X 15.3%).
There is also an Additional Medicare Tax that applies to higher income taxpayers. Information on the Medicare surtax and other income tax information can be found at www.irs.gov.

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).