Federal Tax Tables for 2023
The 2023 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 2023, ensuring complete consistency between published IRS rules and the results you receive.
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Federal Tax Tables for 2023
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 2023 tax year.
Single – Federal Income Tax Brackets(2023)
Marginal tax rates and taxable income thresholds for the IRS 2023 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,000.00 | 10% |
| 2 | $ 11,000.00 to $ 44,725.00 | 12% |
| 3 | $ 44,725.00 to $ 95,375.00 | 22% |
| 4 | $ 95,375.00 to $ 182,100.00 | 24% |
| 5 | $ 182,100.00 to $ 231,250.00 | 32% |
| 6 | $ 231,250.00 to $ 578,125.00 | 35% |
| 7 | $ 578,125.00 to $ 0.00 | 37% |
Married Filing Jointly – Federal Income Tax Brackets(2023)
Marginal tax rates and taxable income thresholds for the IRS 2023 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 22,000.00 | 10% |
| 2 | $ 22,000.00 to $ 89,450.00 | 12% |
| 3 | $ 89,450.00 to $ 190,750.00 | 22% |
| 4 | $ 190,750.00 to $ 364,201.00 | 24% |
| 5 | $ 364,201.00 to $ 462,500.00 | 32% |
| 6 | $ 462,500.00 to $ 693,750.00 | 35% |
| 7 | $ 693,750.00 to $ 0.00 | 37% |
Married Filing Separately – Federal Income Tax Brackets(2023)
Marginal tax rates and taxable income thresholds for the IRS 2023 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 11,000.00 | 10% |
| 2 | $ 11,000.00 to $ 44,725.00 | 12% |
| 3 | $ 44,725.00 to $ 95,375.00 | 22% |
| 4 | $ 95,375.00 to $ 182,100.00 | 24% |
| 5 | $ 182,100.00 to $ 231,250.00 | 32% |
| 6 | $ 231,250.00 to $ 346,875.00 | 35% |
| 7 | $ 346,875.00 to $ 0.00 | 37% |
Head Of Household – Federal Income Tax Brackets(2023)
Marginal tax rates and taxable income thresholds for the IRS 2023 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 15,700.00 | 10% |
| 2 | $ 15,700.00 to $ 59,850.00 | 12% |
| 3 | $ 59,850.00 to $ 93,350.00 | 22% |
| 4 | $ 93,350.00 to $ 182,100.00 | 24% |
| 5 | $ 182,100.00 to $ 231,250.00 | 32% |
| 6 | $ 231,250.00 to $ 578,100.00 | 35% |
| 7 | $ 578,100.00 to $ 0.00 | 37% |
Widowed – Federal Income Tax Brackets(2023)
Marginal tax rates and taxable income thresholds for the IRS 2023 tax year.
| Bracket | Threshold | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 22,000.00 | 10% |
| 2 | $ 22,000.00 to $ 89,450.00 | 12% |
| 3 | $ 89,450.00 to $ 190,750.00 | 22% |
| 4 | $ 190,750.00 to $ 364,201.00 | 24% |
| 5 | $ 364,201.00 to $ 462,500.00 | 32% |
| 6 | $ 462,500.00 to $ 693,750.00 | 35% |
| 7 | $ 693,750.00 to $ 0.00 | 37% |
Standard Deduction and Additional Amounts(2023)
The standard deduction and additional deduction for taxpayers aged 65+ or blind.
| Filing Status | Standard Deduction | Additional Age/Blind |
|---|---|---|
| Single | $13,850 | $1,950 |
| Married filing jointly | $27,700 | $1,550 |
| Married filing separately | $13,850 | $1,550 |
| Head of household | $20,800 | $1,950 |
| Widowed | $27,700 | $1,550 |
Child Tax Credit and Additional Child Tax Credit(2023)
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(2023)
Summary of maximum credit amounts, credit rates and phase-out thresholds.
| Children | Max Credit | Credit Rate | Phase-out Threshold |
|---|---|---|---|
| No children | $600 | 7.65% | $9,800 |
| 1 children | $3,995 | 34% | $21,560 |
| 2 children | $6,604 | 40% | $21,560 |
| 3 children | $7,430 | 45% | $21,560 |
Social Security and Medicare Tax(2023)
FICA and FUTA contribution rates and wage limits.
| Tax | Rate | Wage Cap |
|---|---|---|
| Social Security (Employee) | 6.2% | $160,200 |
| Medicare (Employee) | 1.45% | No cap |
| Additional Medicare | 0.9% | Threshold applies |
| FUTA (Employer) | 6% | $7,000 |
SALT Deduction Limit(2023)
The maximum State and Local Tax(SALT)deduction remains $10,000.
Annual Overview for 2023
The 2023 federal tax year incorporated the IRS’s annual inflation adjustments based on the cost-of-living changes reflected in 2022, updating federal income tax thresholds, standard deduction levels and credit phase-out ranges. These adjustments help align the tax system with broader economic shifts and prevent “bracket creep,” where inflation pushes taxpayers into higher brackets without real increases in purchasing power. By adjusting income ranges and deduction thresholds, the IRS maintains the integrity of the marginal tax rate structure and the progressive tax design governing how federal tax is calculated.:contentReference[oaicite:0]{index=0}
The economic backdrop influencing the 2023 IRS inflation adjustments was characterised by continued inflationary pressure and wage growth that shaped the cost-of-living environment. The IRS annual inflation formula takes into account movements in consumer price indexes and wage trends, applying cost-of-living adjustments across more than 60 tax provisions. These changes ensured that filing status thresholds and credit eligibility bands were realigned for 2023 to reflect prevailing economic conditions.:contentReference[oaicite:1]{index=1}
For taxpayers, the 2023 updates brought notable effects, including:
- Marginal tax brackets: Income ranges for each bracket widened to combat bracket creep and help taxpayers maintain similar effective tax liabilities relative to inflation.:contentReference[oaicite:2]{index=2}
- Standard deduction increases: Indexed increases to the standard deduction reduced taxable income before marginal rates apply, shielding more income from tax.:contentReference[oaicite:3]{index=3}
- Credit thresholds: Phase-out ranges for tax benefits such as the Earned Income Tax Credit and Child Tax Credit shifted upward, preserving benefit access for many families.:contentReference[oaicite:4]{index=4}
- Payroll and retirement limits: Adjustments to retirement contribution limits and Social Security wage bases supported accurate annual tax planning for individuals and employers.:contentReference[oaicite:5]{index=5}
Together, these inflation-driven IRS updates for 2023 ensured that federal income tax thresholds, deductions and credits remained responsive to economic realities, offering clarity and consistency for taxpayers, employers and payroll systems. By anchoring changes in the IRS indexing methodology, the 2023 federal tax adjustments provided an important mechanism for stabilising tax burdens amid shifting cost-of-living conditions.: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 2023 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 2023.
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.