2021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)

2021 federal income tax brackets
(for taxes due in April 2022)
Single filers
Tax rate Taxable income bracket Tax owed
10% $0 to $9,950 10% of taxable income
12% $9,951 to $40,525 $995 plus 12% of the amount over $9,950
22% $40,526 to $86,375 $4,664 plus 22% of the amount over $40,525
24% $86,376 to $164,925 $14,751 plus 24% of the amount over $86,375
32% $164,926 to $209,425 $33,603 plus 32% of the amount over $164,925
35% $209,426 to $523,600 $47,843 plus 35% of the amount over $209,425
37% $523,601 or more $157,804.25 plus 37% of the amount over $523,600
Married, filing jointly
Tax rate Taxable income bracket Tax owed
10% $0 to $19,900 10% of taxable income
12% $19,901 to $81,050 $1,990 plus 12% of the amount over $19,900
22% $81,051 to $172,750 $9,328 plus 22% of the amount over $81,050
24% $172,751 to $329,850 $29,502 plus 24% of the amount over $172,750
32% $329,851 to $418,850 $67,206 plus 32% of the amount over $329,850
35% $418,851 to $628,300 $95,686 plus 35% of the amount over $418,850
37% $628,301 or more $168,993.50 plus 37% of the amount over $628,300
Married, filing separately
Tax rate Taxable income bracket Tax owed
10% $0 to $9,950 10% of taxable income
12% $9,951 to $40,525 $995 plus 12% of the amount over $9,950
22% $40,526 to $86,375 $4,664 plus 22% of the amount over $40,525
24% $86,376 to $164,925 $14,751 plus 24% of the amount over $86,375
32% $164,926 to $209,425 $33,603 plus 32% of the amount over $164,925
35% $209,426 to $314,150 $47,843 plus 35% of the amount over $209,425
37% $314,151 or more $84,496.75 plus 37% of the amount over $314,150
Head of household
Tax rate Taxable income bracket Tax owed
10% $0 to $14,200 10% of taxable income
12% $14,201 to $54,200 $1,420 plus 12% of the amount over $14,200
22% $54,201 to $86,350 $6,220 plus 22% of the amount over $54,200
24% $86,351 to $164,900 $13,293 plus 24% of the amount over $86,350
32% $164,901 to $209,400 $32,145 plus 32% of the amount over $164,900
35% $209,401 to $523,600 $46,385 plus 35% of the amount over $209,400
37% $523,601 or more $156,355 plus 37% of the amount over $523,600

2021 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 $40,400
15% $40,400 to $445,850
20% Over $445,850
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 $80,800
15% $80,800 to $501,600
20% Over $501,600
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 $54,100
15% $54,100 to $473,750
20% Over $473,750
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 $40,400
15% $40,400 to $250,800
20% Over $250,800

2021 Standard Deduction Amounts. The standard deduction amounts will increase to
$12,550 for individuals,
$18,800 for heads of household,
$25,100 for married couples filing jointly and surviving spouses.
For 2021, the additional standard deduction amount for the aged or the blind is $1,350.
The additional standard deduction amount increases to $1,700 for unmarried taxpayers.
For 2021, the standard deduction amount for an individual who may be claimed as a dependent by another taxpayer remains the same.
It is cannot exceed the greater of $1,100 or the sum of $350 and the individual’s earned income (not to exceed the regular standard deduction amount).

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 2020, the first $137,700 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 $142,800 for 2021. (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 $137,700, 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 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.
Self-Employment Tax Deduction
You can deduct the employer-equivalent portion of your self-employment tax in figuring your adjusted gross income. This deduction only affects your income tax. It does not affect either your net earnings from self-employment or your self-employment tax.
If you file a Form 1040 or 1040-SR Schedule C, you may be eligible to claim the Earned Income Tax Credit (EITC). Learn more about EITC or use the EITC Assistant to find out if you are eligible.

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).