$1040
Filing Status
Check only
one box.
Department of the Treasury-Internal Revenue Service
U.S. Individual Income Tax Return
Single
Married filing jointly
2022
OMB No. 1545-0074 IRS Use Only-Do not write or staple in this space.
Married filing separately (MFS)
Head of household (HOH)
Qualifying surviving
spouse (QSS)
If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying
person is a child but not your dependent:
Your first name and middle initial
Last name
Your social security number
If joint return, spouse's first name and middle initial
Last name
Home address (number and street). If you have a P.O. box, see instructions.
Apt. no.
City, town, or post office. If you have a foreign address, also complete spaces below.
State
ZIP code
Spouse's social security number
Presidential Election Campaign
Check here if you, or your
spouse if filing jointly, want $3
to go to this fund. Checking a
box below will not change
Foreign country name
Foreign province/state/county
Foreign postal code your tax or refund.
You
Spouse
Digital
Assets
Standard
Deduction
Age/Blindness You:
At any time during 2022, did you: (a) receive (as a reward, award, or payment for property or services); or (b) sell,
exchange, gift, or otherwise dispose of a digital asset (or a financial interest in a digital asset)? (See instructions.)
Someone can claim: You as a dependent Your spouse as a dependent
Spouse itemizes on a separate return or you were a dual-status alien
Yes
No
Were born before January 2, 1958
Are blind
Spouse:
Dependents (see instructions):
(2) Social security
number
(1) First name
Last name
to you
Was born before January 2, 1958
Is blind
(3) Relationship
(4) Check the box if qualifies for (see instructions):
Child tax credit Credit for other dependents
If more
than four
dependents,
see instructions
and check
here
Income
1a
Total amount from Form(s) W-2, box 1 (see instructions)
1a
b
Attach Form(s)
с
Tip income not reported on line 1a (see instructions)
W-2 here. Also
attach Forms
d
W-2G and
e
1099-R if tax
f
was withheld.
Household employee wages not reported on Form(s) W-2.
Medicaid waiver payments not reported on Form(s) W-2 (see instructions)
Taxable dependent care benefits from Form 2441, line 26
Employer-provided adoption benefits from Form 8839, line 29
1b
1c
1d
1e
1f
If you did not
g
Wages from Form 8919, line 6
1g
get a Form
h
Other earned income (see instructions)
1h
W-2, see
¡
Nontaxable combat pay election (see instructions)
1i
instructions.
Z
Add lines 1a through 1h
1z
Attach Sch. B
2a
Tax-exempt interest
if required.
За
Qualified dividends
4a
IRA distributions
Standard
5a
Pensions and annuities
Deduction for-
6a
Social security benefits
2a
За
4a
5a
6a
b Taxable interest
2b
b Ordinary dividends
3b
b Taxable amount.
4b
b Taxable amount.
5b
b Taxable amount.
6b
• Single or
Married filing
C
separately,
7
$12,950
If you elect to use the lump-sum election method, check here (see instructions)
Capital gain or (loss). Attach Schedule D if required. If not required, check here
☐ ☐ ·
• Married filing
8
Other income from Schedule 1, line 10
jointly or
Qualifying
9
surviving spouse, 10
$25,900
Add lines 1z, 2b, 3b, 4b, 5b, 6b, 7, and 8. This is your total income
Adjustments to income from Schedule 1, line 26
780
• Head of
household,
$19,400
11
Subtract line 10 from line 9. This is your adjusted gross income
12
• If you checked
13
any box under
Standard
14
Standard deduction or itemized deductions (from Schedule A)
Qualified business income deduction from Form 8995 or Form 8995-A
Add lines 12 and 13
Deduction,
15
see instructions.
Subtract line 14 from line 11. If zero or less, enter -0-. This is your taxable income
For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see separate instructions.
9
10
11
12
13
14
15
Cat. No. 11320B
Form 1040 (2022) Form 1040 (2022)
Page 2
Tax and
16
Tax (see instructions). Check if any from Form(s): 1
8814 2
4972 3
16
Credits
17
Amount from Schedule 2, line 3
18
Add lines 16 and 17
.
19
20
Child tax credit or credit for other dependents from Schedule 8812
Amount from Schedule 3, line 8
21
Add lines 19 and 20
22
Subtract line 21 from line 18. If zero or less, enter -0-
23
Other taxes, including self-employment tax, from Schedule 2, line 21
24
Add lines 22 and 23. This is your total tax
17
18
19
20
21
22
23
24
67
Payments 25
Federal income tax withheld from:
a
Form(s) W-2
25a
b Form(s) 1099
25b
с
Other forms (see instructions)
25c
d
Add lines 25a through 25c
25d
26
2022 estimated tax payments and amount applied from 2021 return
26
If you have a
qualifying child,
27
Earned income credit (EIC).
27
attach Sch. EIC.
28
Additional child tax credit from Schedule 8812
28
29
American opportunity credit from Form 8863, line 8.
29
30
Reserved for future use.
30
31
Amount from Schedule 3, line 15
31
32
33
Add lines 27, 28, 29, and 31. These are your total other payments and refundable credits
Add lines 25d, 26, and 32. These are your total payments
32
33
Refund
34
35a
If line 33 is more than line 24, subtract line 24 from line 33. This is the amount you overpaid
Amount of line 34 you want refunded to you. If Form 8888 is attached, check here
34
35a
Direct deposit?
b
Routing number
c Type:
☐ Checking
Savings
See instructions.
d
Account number
36
Amount of line 34 you want applied to your 2023 estimated tax.
36
Amount
37
Subtract line 33 from line 24. This is the amount you owe.
You Owe
38
For details on how to pay, go to www.irs.gov/Payments or see instructions
Estimated tax penalty (see instructions)
37
38
Third Party
Designee
Do you want to allow another person to discuss this return with the IRS? See
instructions
Designee's
name
Phone
no.
Yes. Complete below.
Personal identification
number (PIN)
No
Sign
Here
Joint return?
See instructions.
Keep a copy for
your records.
Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Your signature
Date
Spouse's signature. If a joint return, both must sign.
Date
Spouse's occupation
If the IRS sent you an Identity
Protection PIN, enter it here
(see inst.)
If the IRS sent your spouse an
Identity Protection PIN, enter it here
(see inst.)
Your occupation
Phone no.
Preparer's name
Email address
Preparer's signature
Paid
Preparer
Use Only
Firm's name
Firm's address
Go to www.irs.gov/Form 1040 for instructions and the latest information.
Date
PTIN
Check if:
Self-employed
Phone no.
Firm's EIN
Form 1040 (2022)/nThis assignment requires you to complete four tax forms (Form 1040, Schedule 1, Schedule B, and Qualified Dividends and Capital Gain
Tax Worksheet, using the provided taxpayer information. The forms provided are for tax year 2022 (please disregard 2021 date on W2,
1099-INT, and 1099-DIV).
•
Step 1: Read the information below and download the taxpayer information based on the last two digits of your REDid:
⚫ REDid ending in 00-19: Form W-2
1099-INT ✓ 1099-DIV✓
⚫ REDid ending in 20-39: Form W-2 ↓
1099-INT ✓ 1099-DIV↓
1099-INT ✓ 1099-DIV✓
1099-DIV↓
⚫ REDid ending in 40-59: Form W-2
⚫ REDid ending in 60-79: Form W-2
⚫ REDid ending in 80-99: Form W-2
1099-INT
1099-INT ✓1099-DIV↓
Step 2: Download the blank forms on which to complete the assignment Blank Form 1040
• Blank Form 1040
⚫ Blank Schedule 1
(fillable)
(fillable)
(fillable)
⚫ Blank Schedule B
⚫ Blank Qualified Dividends and Capital Gain Tax Worksheet ✓ (not fillable - complete by hand and upload image)
• Step 3: Complete Schedule B first, then Schedule 1, then Form 1040 down through Line 15. Then complete the Qual Div
worksheet and use that information to complete the rest of the Form 1040
Step 4: Submit all 4 documents to complete the assignment.
Alexander Smith and his wife Allison are married and will file a joint tax return for 2022. The Smiths live at 1234 Buena Vista Drive,
Orlando, FL 32830. Alexander is a commuter airline pilot but took 6 months off from his job in 2022 to obtain a higher-level pilot's
license. The Smiths have an 18-year-old son, Brad, who is enrolled in twelfth grade at the Walt Disney Prep School. The Smiths also
have a 19-year-old daughter, Angelina, who is a part-time first-year student at Orange County Community College (OCCC). Angelina is
married to Sean Shirker, who is 19 years old and also a part-time student at OCCC. Sean and Angelina have a 1-year-old child, Trask
(Social Security number 115-45-7893). All the Shirkers live in an apartment near the Smiths. Angelina and Sean both also work part-
time for Sean's wealthy grandfather as apprentices in his business. The Shirker's wages for the year were $50,000 which allowed them
to pay all the personal expenses for themselves and Trask.
Name
Social Security number
Alexander Smith
266-15-1966
Allison Smith
266-34-1967
Brad Smith
261-55-2121
Angelina Shirker
261-45-1212
Sean Shirker
546-78-1235
Trask Shirker
115-45-7893
Date of birth
09/22/1970
07/01/1971
12/21/2005
03/31/2004
05/01/2004
10/21/2021
Five years ago, Alexander divorced Jennifer Amistad (Social Security number 341-55-6789). Alexander pays Jennifer $200 per month in
alimony under the divorce decree.
Not included with the Smith's tax forms was interest from State of Florida bonds of $145.00.
Alexander also received a Form W-2, Form 1099-INT, and Form 1099-DIV that you should have downloaded in Step 1 above./n IRS
TAX YEAR
2022
1040 and
1040-SR
TAX AND EARNED INCOME CREDIT TABLES NOTE: THIS BOOKLET DOES NOT
240
CONTAIN ANY TAX FORMS.
480
INTEMPS
200
220
.081
140
160
S.W
S
OZI
N
S
300
MN
N.E
320
340
07
FR
This booklet only contains Tax and Earned Income
Credit Tables from the Instructions for Form 1040
(and 1040-SR).
freefile
Sep 27, 2022
FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
Pay Online. It's fast, simple, and secure. Go to IRS.gov/Payments.
Department of the Treasury Internal Revenue Service www.irs.gov
Cat. No. 24327A Table of Contents
Contents
Department
of the
Treasury
2022 Tax Table
Internal
Revenue
Service
Page
Contents
3 2022 EIC Table
Page
16
-2- 2022
Tax Table
If line 15
(taxable
income) is-
CAUTION
See the instructions for line 16 to see if you must use the
Tax Table below to figure your tax.
Sample Table
At
But
Least Less
Than
Single Married Married Head
filing filing
jointly* sepa-
of a
house-
hold
Example. A married couple are filing a joint return. Their taxable
income on Form 1040, line 15, is $25,300. First, they find the
$25,300-25,350 taxable income line. Next, they find the column for
married filing jointly and read down the column. The amount shown
where the taxable income line and filing status column meet is
$2,628. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
rately
Your tax is-
2,616 2,822 2,734
2,622 2,828 2,740
2,628 2,834 2,746
25,200 25,250 2,822
25,250 25,300 2,828
25,300 25,350 2,834
25,350 25,400 2,840 2,634 2,840 2,752
And you are―
If line 15
(taxable
income) is―
And you are-
If line 15
(taxable
income) is―
And you are―
At
But
Single
Married
least
less
filing
Married
filing
Head of
a
At
But
Single
Married
least less
filing
Married
filing
Head of
a
At
But
least less
Single
Married
Married
Head of
than
jointly* sepa-
rately
house-
hold
than
jointly
sepa-
rately
house-
hold
than
filing filing
jointly sepa-
a
rately
house-
hold
Your tax is-
Your tax is-
Your tax is-
0
5
5
15
15
25
25
50
50
75
75
100
100
125
11
125
150
14
150
175
175
200
91160
16
19
200
225
21
21
225
250
24
250
275
275
300
29
300
325
31
325
350
350
375
375
400
39
400
425
425
450
450
475
475
500
500
525
525
550
550
575
575
600
600
625
625
650
650
675
675
700
700
725
725
750
750
775
775
800
800
825
825
850
850
875
875
900
900
925
925
950
950
975
975
1,000
22 347 47556 6616% FORT - 23
26
31
34
36
41
41
44
49
51
59
64
69
71
74
76
79
81
84
86
89
91
94
96
99
01246
01246
01246 2-160 22225 £2847 4756 2616S FEOR 8
01246
1,000
2,000
1,000 1,025
101
101
101
101
1,025 1,050
104
104
104
9
11
14
16
19
24
24
26
29
34
36
36
39
44
44
49
51
51
59
64
69
71
74
76
79
81
84
86
89
91
94
96
99
P1100 22225 74 47546 26482 FORE 22255 22
9
1,050 1,075
106
106
106
106
11
1,075 1,100
109
109
109
109
26
34
86
96
1225 $377 47546 280 FIORE 225 22
14
1,100
1,125
111
111
16
19
1,125 1,150
114
114
1,150 1,175
116
116
1,175 1,200
119
119
24
1,200 1,225
121
121
26
1,225 1,250
124
124
29
1,250 1,275
126
126
31
1,275 1,300
129
129
34
1,300 1,325
131
131
36
1,325 1,350
134
39
1,350 1,375
136
41
1,375 1,400
139
139
44
1,400 1,425
141
141
1,425 1,450
144
144
1,450
1,475
146
146
49
1,475 1,500
149
149
51
1,500 1,525
151
151
1,525
1,550
154
1,550 1,575
156
156
59
1,575 1,600
159
159
61
1,600 1,625
161
161
64
66
1,625 1,650
164
69
1,650
1,675
166
1,675
1,700
169
71
1,700 1,725
171
171
74
1,725
1,750
174
76
79
1,750
1,775
176
E ON 2257 7747 66666 66877 P
111
111
114
114
116
116
119
119
121
121
124
124
126
126
129
129
131
131
134
134
136
136
139
139
141
141
144
146
149
151
151
154
154
156
159
161
164
164
166
169
169
171
174
174
176
176
C 2257 87747 66666 68877 F
2,000 2,025
201
201
201
201
104
2,025 2,050
204
204
204
204
2,050 2,075
206
206
206
206
2,075
2,100
209
209
209
209
2,100 2,125
211
211
211
211
2,125 2,150
214
214
214
214
2,150 2,175
216
216
216
216
2,175 2,200
219
219
219
219
2,200
2,225
221
221
221
221
2,225 2,250
224
224
224
224
2,250 2,275
226
226
226
226
2,275
2,300
229
229
229
229
2,300
2,325
231
231
231
231
134
2,325 2,350
234
234
234
234
136
2,350
2,375
236
236
236
236
2,375
2,400
239
239
239
239
2,400 2,425
241
241
241
241
144
2,425
2,450
244
244
244
244
146
2,450 2,475
246
246
246
246
149
2,475
2,500
249
249
249
249
2,500 2,525
251
251
251
251
154
2,525 2,550
254
254
254
254
156
2,550 2,575
256
256
256
256
159
2,575 2,600
259
259
259
259
161
2,600 2,625
261
261
261
261
164
2,625 2,650
264
264
264
264
166
2,650 2,675
266
266
266
266
169
2,675 2,700
269
269
269
269
171
2,700 2,725
271
271
271
271
174
2,725 2,750
274
274
274
274
176
2,750 2,775
276
276
276
276
81
1,775 1,800
179
179
179
179
2,775 2,800
279
279
279
279
1,800 1,825
181
181
181
181
2,800 2,825
281
281
281
281
84
1,825
1,850
184
184
184
184
2,825 2,850
284
284
284
284
86
1,850 1,875
186
186
186
186
2,850
2,875
286
286
286
286
89
91
1,875 1,900
189
189
189
189
2,875 2,900
289
289
289
289
94
1,900
1,925
191
191
191
191
2,900 2,925
291
291
291
291
1,925 1,950
194
194
194
194
2,925 2,950
294
294
294
294
96
1,950 1,975
196
196
196
196
2,950
2,975
296
296
296
296
99
1,975
2,000
199
199
199
199
2,975 3,000
299
299
299
299
* This column must also be used by a qualifying surviving spouse.
-3-
(Continued) 2022 Tax Table
If line 15
(taxable
income) is―
And you are―
If line 15
(taxable
And you are―
income) is―
If line 15
(taxable
income) is―
At
But
Single
least less
than
Married
filing
jointly
Married
filing
Head of
a
At
But Single
Married
least
less
filing
Married
filing
*
sepa-
rately
house-
hold
than
jointly
*
sepa-
Head of
a
house-
At
But
Single
least less
than
rately
hold
Your tax is-
Your tax is-
-
Continued
And you are―
Married Married
filing
filing
*
jointly sepa-
Head of
a
rately
house-
hold
Your tax is-
3,000
6,000
9,000
3,000
3,050
303
303
303
303
6,000 6,050
603
603
603
603
9,000 9,050
903
903
903
903
3,050
3,100
308
308
308
308
6,050 6,100
608
608
608
608
9,050 9,100
908
908
908
908
3,100
3,150
313
313
313
313
6,100
6,150
613
613
613
613
9,100 9,150
913
913
913
913
3,150 3,200
318
318
318
318
6,150
6,200
618
618
618
618
9,150
9,200
918
918
918
918
3,200 3,250
323
323
323
323
6,200
6,250
623
623
623
623
9,200 9,250
923
923
923
923
3,250
3,300
328
328
328
328
6,250
6,300
628
628
628
628
9,250
9,300
928
928
928
928
3,300 3,350
333
333
333
333
6,300
6,350
633
633
633
633
9,300
9,350
933
933
933
933
3,350 3,400
338
338
338
338
6,350
6,400
638
638
638
638
9,350
9,400
938
938
938
938
3,400 3,450
343
343
343
343
6,400
6,450
643
643
643
643
9,400 9,450
943
943
943
943
3,450
3,500
348
348
348
348
6,450
6,500
648
648
648
648
9,450 9,500
948
948
948
948
3,500
3,550
353
353
353
353
6,500
6,550
653
653
653
653
9,500 9,550
953
953
953
953
3,550 3,600
358
358
358
358
6,550
6,600
658
658
658
658
9,550 9,600
958
958
958
958
3,600
3,650
363
363
363
363
6,600
6,650
663
663
663
663
9,600 9,650
963
963
963
963
3,650 3,700
368
368
368
368
6,650 6,700
668
668
668
668
9,650
9,700
968
968
968
968
3,700 3,750
373
373
373
373
6,700 6,750
673
673
673
673
9,700 9,750
973
973
973
973
3,750 3,800
378
378
378
378
6,750
6,800
678
678
678
678
9,750
9,800
978
978
978
978
3,800
3,850
383
383
383
383
6,800 6,850
683
683
683
683
9,800 9,850
983
983
983
983
3,850 3,900
388
388
388
388
6,850
6,900
688
688
688
688
9,850 9,900
988
988
988
988
3,900 3,950
393
393
393
393
6,900 6,950
693
693
693
693
9,900 9,950
993
993
993
993
3,950 4,000
398
398
398
398
6,950
7,000
698
698
698
698
9,950 10,000
998
998
998
998
4,000
7,000
10,000
4,000 4,050
403
403
403
403
7,000 7,050
703
703
703
703
10,000 10,050
1,003
1,003
1,003
1,003
4,050 4,100
408
408
408
408
7,050 7,100
708
708
708
708
10,050 10,100
1,008
1,008
1,008
1,008
4,100
4,150
413
413
413
413
7,100 7,150
713
713
713
713
10,100 10,150
1,013
1,013
1,013
1,013
4,150 4,200
418
418
418
418
7,150 7,200
718
718
718
718
10,150 10,200
1,018
1,018
1,018
1,018
4,200
4,250
423
423
423
423
7,200
7,250
723
723
723
723
10,200 10,250
1,023
1,023
1,023
1,023
4,250 4,300
428
428
428
428
7,250 7,300
728
728
728
728
10,250 10,300
1,028
1,028
1,028
1,028
4,300
4,350
433
433
433
433
7,300 7,350
733
733
733
733
10,300 10,350
1,034
1,033
1,034
1,033
4,350 4,400
438
438
438
438
7,350 7,400
738
738
738
738
10,350 10,400
1,040
1,038
1,040
1,038
4,400
4,450
443
443
443
443
7,400 7,450
743
743
743
743
10,400 10,450
1,046
1,043
1,046
1,043
4,450 4,500
448
448
448
448
7,450 7,500
748
748
748
748
10,450 10,500
1,052
1,048
1,052
1,048
4,500 4,550
453
453
453
453
7,500 7,550
753
753
753
753
10,500 10,550
1,058
1,053
1,058
1,053
4,550 4,600
458
458
458
458
7,550 7,600
758
758
758
758
10,550 10,600
1,064
1,058
1,064
1,058
4,600
4,650
463
463
463
463
7,600 7,650
763
763
763
763
10,600 10,650
1,070
1,063
1,070
1,063
4,650 4,700
468
468
468
468
7,650 7,700
768
768
768
768
10,650 10,700
1,076
1,068
1,076
1,068
4,700 4,750
473
473
473
473
7,700 7,750
773
773
773
773
10,700 10,750
1,082
1,073
1,082
1,073
4,750
4,800
478
478
478
478
7,750 7,800
778
778
778
778
10,750 10,800
1,088
1,078
1,088
1,078
4,800 4,850
483
483
483
483
7,800 7,850
783
783
783
783
10,800 10,850
1,094
1,083
1,094
1,083
4,850 4,900
488
488
488
488
7,850 7,900
788
788
788
788
10,850 10,900
1,100
1,088
1,100
1,088
4,900 4,950
493
493
493
493
7,900
7,950
793
793
793
793
10,900 10,950
1,106
1,093
1,106
1,093
4,950 5,000
498
498
498
498
7,950
8,000
798
798
798
798
10,950 11,000
1,112
1,098
1,112
1,098
5,000
8,000
11,000
5,000
5,050
503
503
503
503
8,000
8,050
803
803
803
803
11,000 11,050
1,118
1,103
1,118
1,103
5,050 5,100
508
508
508
508
8,050 8,100
808
808
808
808
11,050 11,100
1,124
1,108
1,124
1,108
5,100 5,150
513
513
513
513
8,100 8,150
813
813
813
813
11,100 11,150
1,130
1,113
1,130
1,113
5,150 5,200
518
518
518
518
8,150 8,200
818
818
818
818
11,150 11,200
1,136
1,118
1,136
1,118
5,200
5,250
523
523
523
523
8,200 8,250
823
823
823
823
11,200 11,250
1,142
1,123
1,142
1,123
5,250 5,300
528
528
528
528
8,250 8,300
828
828
828
828
11,250 11,300
1,148
1,128
1,148
1,128
5,300
5,350
533
533
533
533
8,300 8,350
833
833
833
833
11,300 11,350
1,154
1,133
1,154
1,133
5,350 5,400
538
538
538
538
8,350 8,400
838
838
838
838
11,350 11,400
1,160
1,138
1,160
1,138
5,400 5,450
543
543
543
543
8,400 8,450
843
843
843
843
11,400 11,450
1,166
1,143
1,166
1,143
5,450 5,500
548
548
548
548
8,450 8,500
848
848
848
848
11,450 11,500
1,172
1,148
1,172
1,148
5,500 5,550
553
553
553
553
8,500 8,550
853
853
853
853
11,500 11,550
1,178
1,153
1,178
1,153
5,550 5,600
558
558
558
558
8,550 8,600
858
858
858
858
11,550 11,600 1,184
1,158
1,184
1,158
5,600 5,650
563
563
563
563
8,600 8,650
863
863
863
863
11,600 11,650 1,190 1,163
1,190
1,163
5,650
5,700
568
568
568
568
8,650 8,700
868
868
868
868
11,650 11,700
1,196
1,168
1,196
1,168
5,700 5,750
573
573
573
573
8,700 8,750
873
873
873
873
11,700 11,750
1,202
1,173
1,202
1,173
5,750 5,800
578
578
578
578
8,750 8,800
878
878
878
878
11,750 11,800
1,208
1,178
1,208
1,178
5,800 5,850
583
583
583
583
8,800
8,850
883
883
883
883
11,800 11,850 1,214
1,183
1,214
1,183
5,850
5,900
588
588
588
588
8,850 8,900
888
888
888
888
11,850 11,900 1,220
1,188
1,220 1,188
5,900
5,950 6,000
5,950
593
593
593
593
8,900 8,950
893
893
893
893
11,900 11,950
1,226
1,193
1,226
1,193
598
598
598
598
8,950
9,000
898
898
898
898
11,950 12,000
1,232
1,198
1,232
1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
- 4- If line 15
(taxable
income) is―
At
But Single
least less
than
12,000
2022 Tax Table
-
Continued
And you are―
If line 15
(taxable
And you are―
income) is―
If line 15
(taxable
income) is―
And you are―
Married
filing
Married
filing
Head of
a
At
But Single
Married
least
less
filing
Married
filing
Head of
a
At
But
Single
jointly
*
sepa-
house-
than
jointly *
sepa-
house-
least less
than
Married Married
filing
filing
Head of
a
*
jointly sepa-
rately
hold
rately
hold
rately
house-
hold
Your tax is-
Your tax is-
Your tax is-
15,000
18,000
12,000
12,050
1,238
1,203
1,238
1,203
15,000
15,050
1,598
1,503
1,598
1,510
18,000 18,050
1,958
1,803
1,958
1,870
12,050 12,100
1,244
1,208
1,244
1,208
15,050 15,100
1,604
1,508
1,604
1,516
18,050 18,100
1,964
1,808
1,964
1,876
12,100 12,150
1,250
1,213
1,250
1,213
15,100 15,150
1,610
1,513
1,610
1,522
18,100 18,150
1,970
1,813
1,970
1,882
12,150 12,200
1,256
1,218
1,256
1,218
15,150 15,200
1,616
1,518
1,616
1,528
18,150 18,200
1,976
1,818
1,976
1,888
12,200 12,250
1,262
1,223
1,262
1,223
15,200 15,250
1,622
1,523
1,622
1,534
18,200 18,250
1,982
1,823
1,982
1,894
12,250 12,300
1,268
1,228
1,268
1,228
15,250
15,300
1,628
1,528
1,628
1,540
18,250
18,300
1,988
1,828
1,988
1,900
12,300 12,350
1,274
1,233
1.274
1,233
15,300 15,350
1,634
1,533
1,634
1,546
18,300
18,350
1,994
1,833
1,994
1,906
12,350 12,400
1,280
1,238
1,280
1,238
15,350
15,400
1,640
1,538
1,640
1,552
18,350
18,400
2,000
1,838
2,000
1,912
12,400 12,450
1,286
1,243
1,286
1,243
15,400 15,450
1,646
1,543
1,646
1,558
18,400 18,450
2,006
1,843
2,006
1,918
12,450 12,500
1,292
1,248
1,292
1,248
15,450 15,500
1,652
1,548
1,652
1,564
18,450 18,500
2,012
1,848
2,012
1,924
12,500 12,550
1,298
1,253
1,298
1,253
15,500 15,550
1,658
1,553
1,658 1,570
18,500 18,550 2,018
1,853
2,018
1,930
12,550 12,600
1,304
1,258
1,304
1,258
15,550 15,600
1,664
1,558
1,664
1,576
12,600 12,650
1,310
1,263
1,310
1,263
15,600 15,650
1,670
1,563
1,670
1,582
18,550 18,600
18,600
2,024
1,858
2,024
1,936
18,650
2,030
1,863
2,030
1,942
12,650 12,700
1,316
1,268
1,316
1,268
15,650 15,700
1,676
1,568
1,676
1,588 18,650 18,700
2,036
1,868
2,036
1,948
12,700 12,750
1,322
1,273
1,322
1,273
15,700 15,750
1,682
1,573
1,682
1,594
18,700 18,750
2,042
1,873
2,042
1,954
12,750 12,800
1,328
1,278
1,328
1,278
15,750 15,800
1,688
1,578
1,688
1,600
18,750 18,800
2,048
1,878
2,048
1,960
12,800 12,850
1,334
1,283
1,334
1,283
15,800 15,850
1,694
1,583
1,694
1,606
18,800 18,850
2,054
1,883
2,054
1,966
12,850 12,900
1,340
1,288
1,340
1,288
15,850 15,900
1,700
1,588
1,700
1,612
18,850 18,900
2,060
1,888
2,060
1,972
12,900 12,950
1,346
1,293
1,346
1,293
15,900 15,950
1,706
1,593
1,706
1,618
18,900 18,950
2,066
1,893
2,066
1,978
12,950 13,000
1,352
1,298
1,352
1,298
15,950 16,000
1,712
1,598
1,712
1,624
18,950 19,000
2,072
1,898
2,072
1,984
13,000
16,000
19,000
13,000 13,050
1,358
1,303
1,358
1,303
16,000 16,050
1,718
1,603
1,718
1,630
19,000 19,050
2,078
1,903
2,078
1,990
13,050 13,100
1,364
1,308
1,364
1,308
16,050 16,100
1,724
1,608
1,724
1,636
19,050 19,100 2,084
1,908
2,084
1,996
13,100 13,150
1,370
1,313
1,370
1,313
16,100 16,150
1,730
1,613
1,730
1,642
19,100 19,150
2,090
1,913
2,090
2,002
13,150 13,200
1,376
1,318
1,376
1,318
16,150 16,200
1,736
1,618
1,736
1,648
19,150 19,200
2,096
1,918
2,096
2,008
13,200 13,250
1,382
1,323
1,382
1,323 16,200 16,250
1,742
1,623
1,742
1,654
19,200 19,250
2,102
1,923
2,102
2,014
13,250 13,300
1,388
1,328
1,388
1,328
16,250 16,300
1,748
1,628
1,748
1,660
19,250 19,300
2,108
1,928
2,108
2,020
13,300 13,350
1,394
1,333
1,394
1,333 16,300 16,350
1,754
1,633
1,754
1,666
19,300 19,350
2,114
1,933
2,114
2,026
13,350 13,400
1,400
1,338
1,400
1,338 16,350 16,400
1,760
1,638
1,760
1,672
19,350 19,400
2,120
1,938
2,120
2,032
13,400 13,450
1,406
1,343
1,406
13,450 13,500
1,412
1,348
1,412
1,343
1,348 16,450 16,500
16,400
16,450
1,766
1,643
1,766
1,678
19,400 19,450
2,126
1,943
2,126
2,038
1,772
1,648
1,772
1,684
19,450 19,500 2,132
1,948
2,132
2,044
13,500
13,550
1,418
1,353
1,418
1,353
16,500 16,550
1,778
1,653
1,778
1,690 19,500 19,550
2,138
1,953
2,138
2,050
13,550 13,600
1,424
1,358
1,424
1,358
16,550 16,600
1,784
1,658
1,784
1,696
19,550 19,600
2,144
1,958
2,144
2,056
13,600 13,650
1,430
1,363
1,430
1,363
16,600 16,650
1,790
1,663
1,790
1,702
19,600 19,650
2,150
1,963
2,150
2,062
13,650 13,700
1,436
1,368
1,436
1,368
16,650 16,700
1,796
1,668
1,796
1,708
19,650 19,700
2,156
1,968
2,156
2,068
13,700 13,750
1,442
1,373
1,442
1,373
16,700 16,750
1,802
1,673
1,802
1,714
19,700 19,750
2,162
1,973
2,162
2,074
13,750 13,800
1,448
1,378
1,448
1,378
16,750 16,800
1,808
1,678
1,808
1,720 19,750 19,800
2,168
1,978
2,168 2,080
13,800 13,850
1,454
1,383
1,454
1,383
16,800 16,850
1,814
1,683
1,814
1,726 19,800 19,850
2,174
1,983
2,174
2,086
13,850 13,900
1,460
1,388
1,460
1,388
16,850 16,900
1,820
1,688
1,820
1,732
19,850 19,900
2,180
1,988
2,180
2,092
13,900 13,950 1,466
1,393
1,466
1,393
16,900 16,950
1,826
1,693
1,826
1,738
19,900 19,950
2,186
1,993
2,186
2,098
13,950 14,000
1,472
1,398
1,472
1,398
16,950 17,000
1,832
1,698
1,832
1,744
19,950 20,000
2,192
1,998
2,192
2,104
14,000
17,000
20,000
14,000 14,050
1,478
1,403
1,478
1,403
17,000 17,050
1,838
1,703
1,838
1,750
20,000 20,050
2,198
2,003
2,198
2,110
14,050 14,100
1,484
1,408
1,484
1,408
17,050 17,100
1,844
1,708
1,844
1,756
20,050 20,100
2,204
2,008
2,204
2,116
14,100 14,150
1,490
1,413
1,490
1,413
17,100 17,150
1,850
1,713
1,850
1,762 20,100 20,150
2,210
2,013
2,210 2,122
14,150 14,200
1,496
1,418
1,496
1,418
17,150 17,200
1,856
1,718
1,856
1,768
20,150 20,200
2,216
2,018
2,216
2,128
14,200 14,250
1,502
1,423
1,502
1,423
17,200 17,250
1,862
1,723 1,862
1,774
20,200 20,250
2,222
2,023
2,222 2,134
14,250 14,300
1,508
1,428
1,508
1,428
17,250 17,300
1,868
1,728
1,868
1,780
20,250 20,300
2,228
2,028
2,228
2,140
14,300 14,350
1,514
1,433
1,514
1,433
17,300 17,350
1,874
1,733
1,874
1,786
20,300 20,350
2,234
2,033
2,234 2,146
14,350 14,400
1,520
1,438
1,520
1,438
17,350 17,400
1,880
1,738
1,880
1,792
20,350 20,400
2,240
2,038
2,240
2,152
14,400 14,450
1,526
1,443
1,526
1,443 17,400 17,450
1,886
1,743
1,886
1,798
20,400 20,450
2,246
2,043
2,246
2,158
14,450 14,500
1,532
1,448
1,532
1,448
17,450 17,500
1,892
1,748
1,892
1,804
20,450 20,500
2,252
2,048
2,252 2,164
14,500 14,550
1,538
1,453
1,538
1,453
17,500 17,550
1,898
1,753
1,898
1,810
20,500 20,550
2,258
2,053
2,258
2,170
14,550 14,600
1,544
1,458
1,544
1,458
17,550 17,600
1,904
1,758
1,904
1,816
20,550 20,600
2,264
2,058
2,264
2,176
14,600 14,650
1,550
1,463
1,550 1,463
17,600 17,650
1,910
1,763
1,910
1,822
20,600 20,650
2,270
2,064 2,270 2,182
14,650 14,700
1,556
1,468
1,556
1,468
17,650 17,700
1,916
1,768
1,916
1,828
20,650 20,700
2,276
2,070
2,276 2,188
14,700 14,750
1,562
1,473
1,562
1,474
17,700 17,750
1,922
1,773
1,922
1,834
20,700 20,750
2,282
2,076
2,282
2,194
14,750 14,800
1,568
1,478
1,568
1,480
17,750 17,800
1,928
1,778
1,928
1,840
20,750 20,800
2,288
2,082
2,288
2,200
14,800 14,850
1,574
1,483
1,574
1,486
17,800 17,850
1,934
1,783
1,934
1,846
20,800 20,850
2,294 2,088
2,294 2,206
14,850 14,900
1,580
1,488
1,580
1,492
17,850 17,900 1,940
1,788
1,940
1,852
20,850 20,900
2,300
2,094 2,300
2,212
14,900 14,950 1,586
1,493
1,586
1,498
17,900 17,950
1,946
1,793
1,946
1,858
20,900 20,950
2,306
2,100
2,306
2,218
14,950 15,000
1,592
1,498
1,592
1,504
17,950 18,000
1,952
1,798
1,952
1,864
20,950 21,000
2,312
2,106
2,312
2,224
(Continued)
* This column must also be used by a qualifying surviving spouse.
- 5-
