2022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)

2022 federal income tax brackets
(for taxes due in April 2023)
Single filers
Tax rate Taxable income bracket Tax owed
10% $0 – $10,275 10%
12% $10,276 – $41,775 $1,027.50 + 12% of the amount over $10,275
22% $41,776 – $89,075 $4,807.50 + 22% of the amount over $41,775
24% $89,076 – $170,050 $15,213.50 + 24% of the amount over $89,075
32% $170,051 – $215,950 $34,647.50 + 32% of the amount over $170,050
35% $215,951 – $539,900 $49,335.50 + 35% of the amount over $215,950
37% $539,901 or more $162,718 + 37% of the amount over $539,900
Married, filing jointly
Tax rate Taxable income bracket Tax owed
10% $0 – $20,550 10%
12% $20,551 – $83,550 $2,055 + 12% of the amount over $20,550
22% $83,551 – $178,150 $9,615 + 22% of the amount over $83,550
24% $178,151 – $340,100 $30,427 + 24% of the amount over $178,150
32% $340,101 – $431,900 $69,295 + 32% of the amount over $340,100
35% $431,901 – $647,850 $98,671 + 35% of the amount over $431,900
37% $647,851 or more $174,253.50 + 37% of the amount over $647,850
Married, filing separately
Tax rate Taxable income bracket Tax owed
10% $0 – $10,275 10%
12% $10,276 – $41,775 $1,027.50 + 12% of the amount over $10,275
22% $41,776 – $89,075 $4,807.50 + 22% of the amount over $41,775
24% $89,076 – $170,050 $15,213.50 + 24% of the amount over $89,075
32% $170,051 – $215,950 $34,647.50 + 32% of the amount over $170,050
35% $215,951 – $323,925 $49,335.50 + 35% of the amount over $215,950
37% $323,926 or more $86,127 + 37% of the amount over $323,925
Head of household
Tax rate Taxable income bracket Tax owed
10% $0 – $14,650 10%
12% $14,651 – $55,900 $1,465 + 12% of the amount over $14,650
22% $55,901 – $89,0505 $6,415 + 22% of the amount over $55,900
24% $89,051 – $170,050 $13,708 + 24% of the amount over $89,050
32% $170,051 – $215,950 $33,148.50 + 32% of the amount over $170,050
35% $215,951 – $539,900 $47,836.50 + 35% of the amount over $215,950
37% $539,901 or more $162,218.50 + 37% of the amount over $539,900

2022 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 $41,675
15% $41,675 to $459,750
20% Over $459,750
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 $83,350
15% $83,350 to $517,200
20% Over $517,200
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 $55,800
15% $55,800 to $488,500
20% Over $488,500
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 $41,675
15% $41,675 to $258,600
20% Over $258,600

2022 Standard Deduction Amounts. The standard deduction amounts will increase to
Single $12,950
Married Filing Jointly or Qualifying Widow(er) $25,900
Married Filing Separately $12,950
Head of Household $19,400
There is an additional standard deduction of $1,400 for taxpayers who are over age 65 or blind.
The amount of the additional standard deduction increases to $1,750 for taxpayers who are claiming the “single” or “head of household” filing status.

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 2021, the first $142,800 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 $147,000 for 2022. (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 $142,800, 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