Federal Tax Tables for 2022
The 2022 Federal Tax Tables show the income thresholds, marginal tax rates, standard deduction levels and credit structures used by the IRS to calculate federal income tax for this year. These tables provide the exact values applied in our Federal Tax Calculator 2022, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2022
The tables below summarise the IRS brackets and thresholds for each filing status. These values reflect all official inflation adjustments and annual updates released by the IRS for the 2022 tax year.
Single – Federal Income Tax Brackets(2022)
Marginal tax rates and taxable income thresholds for the IRS 2022 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,275.00 | 10% |
| 2 | $ 10,275.00 to $ 41,775.00 | 12% |
| 3 | $ 41,775.00 to $ 89,075.00 | 22% |
| 4 | $ 89,075.00 to $ 170,050.00 | 24% |
| 5 | $ 170,050.00 to $ 215,950.00 | 32% |
| 6 | $ 215,950.00 to $ 539,900.00 | 35% |
| 7 | $ 539,900.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2022)
Marginal tax rates and taxable income thresholds for the IRS 2022 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,550.00 | 10% |
| 2 | $ 20,550.00 to $ 83,550.00 | 12% |
| 3 | $ 83,550.00 to $ 178,150.00 | 22% |
| 4 | $ 178,150.00 to $ 340,100.00 | 24% |
| 5 | $ 340,100.00 to $ 431,900.00 | 32% |
| 6 | $ 431,900.00 to $ 647,850.00 | 35% |
| 7 | $ 647,850.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2022)
Marginal tax rates and taxable income thresholds for the IRS 2022 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,275.00 | 10% |
| 2 | $ 10,275.00 to $ 41,775.00 | 12% |
| 3 | $ 41,775.00 to $ 89,075.00 | 22% |
| 4 | $ 89,075.00 to $ 170,050.00 | 24% |
| 5 | $ 170,050.00 to $ 215,950.00 | 32% |
| 6 | $ 215,950.00 to $ 323,925.00 | 35% |
| 7 | $ 323,925.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2022)
Marginal tax rates and taxable income thresholds for the IRS 2022 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 14,650.00 | 10% |
| 2 | $ 14,650.00 to $ 55,900.00 | 12% |
| 3 | $ 55,900.00 to $ 89,050.00 | 22% |
| 4 | $ 89,050.00 to $ 170,050.00 | 24% |
| 5 | $ 170,050.00 to $ 215,950.00 | 32% |
| 6 | $ 215,950.00 to $ 539,900.00 | 35% |
| 7 | $ 539,900.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2022)
Marginal tax rates and taxable income thresholds for the IRS 2022 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 20,550.00 | 10% |
| 2 | $ 20,550.00 to $ 83,550.00 | 12% |
| 3 | $ 83,550.00 to $ 178,150.00 | 22% |
| 4 | $ 178,150.00 to $ 340,100.00 | 24% |
| 5 | $ 340,100.00 to $ 431,900.00 | 32% |
| 6 | $ 431,900.00 to $ 647,850.00 | 35% |
| 7 | $ 647,850.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2022)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $12,950 | $1,700 |
| Married filing jointly | $25,900 | $1,400 |
| Married filing separately | $12,950 | $1,400 |
| Head of household | $19,400 | $1,700 |
| Widowed | $25,900 | $1,400 |
Child Tax Credit and Additional Child Tax Credit(2022)
Key thresholds and refundability rules for Schedule 8812.
| Item | Value |
|---|---|
| CTC per child | $2,000 |
| Phase-out: Married Filing Jointly | $400,000 |
| Phase-out: Other Filing Statuses | $200,000 |
| Refund threshold | $3,000 |
| Refund rate | 15% |
| ACTC: Line 16b | $1,700 |
| ACTC: Line 19 cap | $2,500 |
| ACTC: Line 20 % | 15% |
| ACTC: Line 20 amount | $5,100 |
Earned Income Tax Credit(2022)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $560 | 7.65% | $9,160 |
| 1 children | $3,733 | 34% | $20,130 |
| 2 children | $6,164 | 40% | $20,130 |
| 3 children | $6,935 | 45% | $20,130 |
Social Security and Medicare Tax(2022)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $147,000 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2022)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2022
The 2022 federal tax year incorporated the IRS’s annual inflation adjustments based on economic conditions in 2021, updating federal income tax thresholds, standard deduction levels and credit phase-out ranges. Each fall the IRS issues inflation adjustments for more than 60 tax provisions, including changes to bracket limits, filing status thresholds and deductions that help determine how federal tax is calculated for a given year. These cost-of-living adjustments are designed to prevent "bracket creep," where inflation would otherwise push taxpayers into higher marginal tax rates without real increases in purchasing power.:contentReference[oaicite:0]{index=0}
The economic backdrop for the 2022 adjustments saw elevated inflation and wage growth compared with the previous year. These factors influenced the IRS annual inflation formula used to index tax items, producing upward shifts in income ranges across all seven federal tax brackets. In addition, the standard deduction amounts were increased more substantially for 2022 than in the prior year, reflecting sustained price pressures. This approach ensured that taxpayers’ real-term taxable incomes remained relatively stable despite broader cost-of-living changes.:contentReference[oaicite:1]{index=1}
For taxpayers, the 2022 updates resulted in several key shifts:
- Bracket adjustments: Income ranges for each marginal tax rate were increased, helping many taxpayers maintain similar effective tax burdens despite inflation.:contentReference[oaicite:2]{index=2}
- Standard deduction increases: Higher standard deduction levels reduced taxable income thresholds before marginal rates applied, offering relief across filing statuses.:contentReference[oaicite:3]{index=3}
- Credit and phase-out shifts: Phase-out bands for benefits such as the Earned Income Tax Credit and Child Tax Credit were realigned upward in line with IRS cost-of-living adjustments.:contentReference[oaicite:4]{index=4}
- Payroll-related indexing: Several payroll thresholds, including retirement contribution limits and Social Security wage caps, were adjusted to reflect inflation trends and support planning throughout 2022.:contentReference[oaicite:5]{index=5}
Collectively, the 2022 federal tax adjustments maintained alignment between inflation trends and federal income tax thresholds, improving transparency and consistency for taxpayers, preparers and payroll systems. These changes helped ensure that federal tax liability remained responsive to broader economic conditions while reducing the likelihood that taxpayers would be adversely affected by inflation without real income growth.:contentReference[oaicite:6]{index=6}
State Tax Tables
Each state sets its own income tax rules, with structures ranging from flat-rate systems to complex progressive models. You can view the 2022 State Tax Tables using the links below.
What are Tax Tables?
Tax Tables are structured references created by the IRS that show how federal income tax is applied across different levels of taxable income. They organise income into ranges and assign a specific rate to the portion of income that falls within each bracket. This creates a progressive tax system, where higher income amounts are taxed at gradually increasing marginal rates rather than a single flat rate applied to all income.
The IRS updates these tables every year to reflect inflation adjustments, threshold changes and federal policy updates. Because only the income inside each bracket is taxed at that bracket’s rate, Tax Tables help taxpayers and employers calculate obligations accurately and transparently.
Our Federal Tax Tables mirror the official IRS structure and align precisely with the calculations used by our Federal Tax Calculator 2022.
Federal Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and IRS updates:
Frequently Asked Questions
Can I estimate the General Business Credit?
Start with Form 3800 and then reflect the credit here.
How much would a 401(k) contribution change my net?
Model it with the 401(k) Calculator then rerun this page with your pre-tax amount.
Considering an IRS Offer in Compromise?
Read through Form 656-B to understand eligibility and steps.
What does FICA include?
FICA includes Social Security and Medicare payroll taxes withheld from employee wages.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.