Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 10,275	10% of taxable income
$ 10,275	$ 41,775	$1,027.50 plus 12% of the excess over $10,275
$ 41,775	$ 89,075	$4,807.50 plus 22% of the excess over $41,775
$ 89,075	$ 170,050	$15,213.50 plus 24% of the excess over $89,075
$ 170,050	$ 215,950	$34,647.50 plus 32% of the excess over $170,050
$ 215,950	$ 539,900	$49,335.50 plus 35% of the excess over $215,950
$ 539,900	—	$162,718 plus 37% of the excess over $539,900

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over: But not over: The tax is:

$          0 $ 20,550 10% of taxable income

$ 20,550 $ 83,550 $2,055 plus 12% of the excess over $20,550

$ 83,550 $ 178,150 $9,615 plus 22% of the excess over $83,550

$ 178,150 $ 340,100 $30,427 plus 24% of the excess over $178,150

$ 340,100 $ 431,900 $69,295 plus 32% of the excess over $340,100

$ 431,900 $ 647,850 $98,671 plus 35% of the excess over $431,900

$ 647,850 — $174,253.50 plus 37% of the excess over $647,850

Schedule Z-Head of Household

If taxable income is over: But not over: The tax is:

$          0 $ 14,650 10% of taxable income

$ 14,650 $ 55,900 $1,465 plus 12% of the excess over $14,650

$ 55,900 $ 89,050 $6,415 plus 22% of the excess over $55,900

$ 89,050 $ 170,050 $13,708 plus 24% of the excess over $89,050

$ 170,050 $ 215,950 $33,148 plus 32% of the excess over $170,050

$ 215,950 $ 539,900 $47,836 plus 35% of the excess over $215,950

$ 539,900 — $161,218.50 plus 37% of the excess over $539,900

Schedule Y-2-Married Filing Separately

If taxable income is over: But not over: The tax is:

$          0 $    10,275 10% of taxable income

$    10,275 $ 41,775 $1,027.50 plus 12% of the excess over $10,275

$ 41,775 $ 89,075 $4,807.50 plus 22% of the excess over $41,775

$ 89,075 $ 170,050 $15,213.50 plus 24% of the excess over $89,075

$ 170,050 $ 215,950 $34,647.50 plus 32% of the excess over $170,050

$ 215,950 $ 323,925 $49,335.50 plus 35% of the excess over $215,950

$ 323,925 — $87,126.75 plus 37% of the excess over $323,925

If taxable income is over:	But not over:	The tax is:
$ 0	$ 20,550	10% of taxable income
$ 20,550	$ 83,550	$2,055 plus 12% of the excess over $20,550
$ 83,550	$ 178,150	$9,615 plus 22% of the excess over $83,550
$ 178,150	$ 340,100	$30,427 plus 24% of the excess over $178,150
$ 340,100	$ 431,900	$69,295 plus 32% of the excess over $340,100
$ 431,900	$ 647,850	$98,671 plus 35% of the excess over $431,900
$ 647,850	—	$174,253.50 plus 37% of the excess over $647,850

If taxable income is over:	But not over:	The tax is:
$ 0	$ 14,650	10% of taxable income
$ 14,650	$ 55,900	$1,465 plus 12% of the excess over $14,650
$ 55,900	$ 89,050	$6,415 plus 22% of the excess over $55,900
$ 89,050	$ 170,050	$13,708 plus 24% of the excess over $89,050
$ 170,050	$ 215,950	$33,148 plus 32% of the excess over $170,050
$ 215,950	$ 539,900	$47,836 plus 35% of the excess over $215,950
$ 539,900	—	$161,218.50 plus 37% of the excess over $539,900

2022 Tax Rate Schedules