2023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)

2023 federal income tax brackets
(for taxes due in April 2024)
2023 tax table: single filers
Tax rate Taxable income bracket Tax owed
10% $0 to $11,000. 10% of taxable income.
12% $11,001 to $44,725. $1,100 plus 12% of the amount over $11,000.
22% $44,726 to $95,375. $5,147 plus 22% of the amount over $44,725.
24% $95,376 to $182,100. $16,290 plus 24% of the amount over $95,375.
32% $182,101 to $231,250. $37,104 plus 32% of the amount over $182,100.
35% $231,251 to $578,125. $52,832 plus 35% of the amount over $231,250.
37% $578,126 or more. $174,238.25 plus 37% of the amount over $578,125.
2023 tax table: married, filing jointly
Tax rate Taxable income bracket Taxes owed
10% $0 to $22,000. 10% of taxable income.
12% $22,001 to $89,450. $2,200 plus 12% of the amount over $22,000.
22% $89,451 to $190,750. $10,294 plus 22% of the amount over $89,450.
24% $190,751 to $364,200. $32,580 plus 24% of the amount over $190,750.
32% $364,201 to $462,500. $74,208 plus 32% of the amount over $364,200.
35% $462,501 to $693,750. $105,664 plus 35% of the amount over $462,500.
37% $693,751 or more. $186,601.50 + 37% of the amount over $693,750.
2023 tax table: married, filing separately
Tax rate Taxable income bracket Taxes owed
10% $0 to $11,000. 10% of taxable income.
12% $11,001 to $44,725. $1,100 plus 12% of the amount over $11,000.
22% $44,726 to $95,375. $5,147 plus 22% of the amount over $44,725.
24% $95,376 to $182,100. $16,290 plus 24% of the amount over $95,375.
32% $182,101 to $231,250. $37,104 plus 32% of the amount over $182,100.
35% $231,251 to $346,875. $52,832 plus 35% of the amount over $231,250.
37% $346,876 or more. $93,300.75 plus 37% of the amount over $346,875.
2023 tax table: head of household
Tax rate Taxable income bracket Tax owed
10% $0 to $15,700. 10% of taxable income.
12% $15,701 to $59,850. $1,570 plus 12% of the amount over $15,700.
22% $59,851 to $95,350. $6,868 plus 22% of the amount over $59,850.
24% $95,351 to $182,100. $14,678 plus 24% of the amount over $95,350.
32% $182,101 to $231,250. $35,498 plus 32% of the amount over $182,100.
35% $231,251 to $578,100. $51,226 plus 35% of the amount over $231,250.
37% $578,101 or more. $172,623.50 plus 37% of the amount over $578,100.

Tax-filing status 0% tax rate 15% tax rate 20% tax rate
Single $0 to $44,625. $44,626 to $492,300. $492,301 or more.
Married, filing jointly $0 to $89,250. $89,251 to $553,850. $553,851 or more.
Married, filing separately $0 to $44,625. $44,626 to $276,900. $276,901 or more.
Head of household $0 to $59,750. $59,751 to $523,050. $523,051 or more.
Short-term capital gains are taxed as ordinary income according to federal income tax brackets.

2023 Standard Deduction Amounts: (Returns Due April 2024)
For 2023 federal income tax returns, i.e., due in April 2024, the standard deduction amounts are as follows:
Filing Status 2023 Standard Deduction
Single; Married Filing Separately $13850
Married Filing Jointly; Qualifying Widow(er) $27700
Head of Household $20800

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.
Self-Employment Health Insurance Tax Deduction
Under Section 2042 of the Small Business Jobs Act, a deduction, for income tax purposes, is allowed to self-employed individuals for the cost of health insurance. This deduction is taken into account in calculating net earnings from self-employment. See the Form 1040 or 1040-SR and Schedule SE instructions for calculating and claiming the deduction.
2023 Social Security Wage Base Increases to $160,200
The Social Security Administration (SSA) has announced that the maximum earnings subject to Social Security tax (Social Security wage base) will increase from $147,000 to $160,200 in 2023 (an increase of $13,200). The maximum Social Security employer contribution will increase $818.40 in 2023. (SSA Press Release, 10/13/2022)

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 the Section 199A deduction ? for tax years beginning after December 31, 2017. The deduction allows eligible taxpayers to deduct up to 20 percent of their 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 the Instructions for Form 8995-A or Form 8995.
The deduction is available regardless of whether taxpayers itemize deductions on Schedule A or take the standard deduction. Eligible taxpayers can claim the deduction for tax years beginning after December 31, 2017, and ending on or before December 31, 2025.
The deduction has two components.
QBI Component. This component of the deduction equals 20 percent of QBI from a domestic business operated as a sole proprietorship or through a partnership, S corporation, trust, or estate. The QBI Component is subject to limitations, depending on the taxpayer's taxable income which may include the type of trade or business, the amount of W-2 wages paid by the qualified trade or business, and the unadjusted basis immediately after acquisition (UBIA) of qualified property held by the trade or business. It may also be reduced by the patron reduction if the taxpayer is a patron of an agricultural or horticultural cooperative.
REIT/PTP Component. This component of the deduction equals 20 percent of qualified REIT dividends and qualified PTP income. This component is not limited by W-2 wages or the UBIA of qualified property. Depending on the taxpayer's taxable income, the amount of PTP income that qualifies may be limited depending on the type of the PTP's trade or business.
The deduction is limited to the lesser of the QBI component plus the REIT/PTP component or 20 percent of the taxpayer's taxable income minus net capital gain.
QBI is the net amount of qualified items of income, gain, deduction, and loss from any qualified trade or business, including income from partnerships, S corporations, sole proprietorships, and certain trusts. Generally, this includes, but is not limited to, the deductible part of self-employment tax, self-employed health insurance, and deductions for contributions to qualified retirement plans (e.g., SEP, SIMPLE and qualified plan deductions).
QBI does not include items such as:
Items that are not properly includable in taxable income
Investment items such as capital gains or losses
Interest income not properly allocable to a trade or business
Wage income
Income that is not effectively connected with the conduct of business within the United States
Commodities transactions or foreign currency gains or losses
Certain dividends and payments in lieu of dividends
Income, loss, or deductions from notional principal contracts
Annuities, unless received in connection with the trade or business
Amounts received as reasonable compensation from an S corporation
Amounts received as guaranteed payments from a partnership
Payments received by a partner for services other than in a capacity as a partner
Qualified REIT dividends
PTP income
Solely for the purposes of section 199A, a safe harbor is available to individuals and owners of passthrough entities who seek to claim the deduction under section 199A with respect to a rental real estate enterprise. Under the safe harbor a rental real estate enterprise will be treated as a trade or business for purposes of the QBI deduction if certain criteria are met. For more information on the safe harbor, see News Release IR-2019-158
An interest in rental real estate that does not meet the requirements of the safe harbor may still be treated as a trade or business for purposes of the QBI deduction if it otherwise is a section 162 trade or business.
In addition, the rental or licensing of tangible or intangible property that does not rise to the level of a section 162 trade or business is nevertheless treated as a qualified trade or business for purposes of section 199A if the rental or licensing of property is to a commonly controlled trade or business operated by the individual or a passthrough entity as provided in Treas. Reg. § 1.199A-1(b)(14).