Форма 1040 Інструкція податком та заробленим кредитними таблицями
Tax Table, Tax Computation Worksheet, EIC Table
Реп. 2023
Пов'язані форми
- Форма 1040 - Індивідуальний дохід США
1040and
TAX YEAR
R
2023
1040-SR
NOTE: THIS BOOKLET DOES NOT
CONTAIN ANY TAX FORMS.
TAX AND EARNED INCOME CREDIT TABLES
This booklet only contains Tax and Earned Income
Credit Tables from the Instructions for Form 1040
(and 1040-SR).
FreeFile is the fast, safe, and free way to prepare and e-file your taxes. See IRS.gov/FreeFile.
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Aug 22, 2023
Cat. No. 24327A
See the instructions for line 16 to see if you must use the
Tax Table below to figure your tax.
2023
Sample Table
!
At
But
Single Married Married Head
ꢀling ꢀling of a
Tax Table
CAUTION
Least Less
Than
jointly* sepa- house-
rately
hold
Example. A married couple are filing a joint return. Their taxable
Your tax is—
25,200 25,250 2,807 2,587 2,807 2,713
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 25,250 25,300 2,813 2,593 2,813 2,719
25,300 25,350 2,819 2,599 2,819 2,725
married filing jointly and read down the column. The amount shown
25,350 25,400 2,825 2,605 2,825 2,731
where the taxable income line and filing status column meet is
$2,599. This is the tax amount they should enter in the entry space
on Form 1040, line 16.
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
0
5
5
15
25
50
75
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
0
1
2
4
6
1,000
2,000
15
25
50
1,000
1,025
1,050
1,075
1,100
1,125
101
101
104
106
109
111
101
101
2,000
2,025
2,050
2,075
2,100
2,125
201
201
204
206
209
211
201
201
1,025
104
106
109
111
104
106
109
111
104
106
109
111
2,025
204
206
209
211
204
206
209
211
204
206
209
211
75
100
125
150
175
200
9
9
11
14
16
19
9
11
14
16
19
9
1,050
1,075
1,100
2,050
2,075
2,100
100
125
150
175
11
14
16
19
11
14
16
19
1,125
1,150
1,175
1,200
1,225
1,150
1,175
1,200
1,225
1,250
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
114
116
119
121
124
2,125
2,150
2,175
2,200
2,225
2,150
2,175
2,200
2,225
2,250
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
214
216
219
221
224
200
225
250
275
300
225
250
275
300
325
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
21
24
26
29
31
1,250
1,275
1,300
1,325
1,350
1,275
1,300
1,325
1,350
1,375
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
126
129
131
134
136
2,250
2,275
2,300
2,325
2,350
2,275
2,300
2,325
2,350
2,375
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
226
229
231
234
236
325
350
375
400
425
350
375
400
425
450
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
34
36
39
41
44
1,375
1,400
1,425
1,450
1,475
1,400
1,425
1,450
1,475
1,500
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
139
141
144
146
149
2,375
2,400
2,425
2,450
2,475
2,400
2,425
2,450
2,475
2,500
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
239
241
244
246
249
450
475
500
525
550
475
500
525
550
575
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
46
49
51
54
56
1,500
1,525
1,550
1,575
1,600
1,525
1,550
1,575
1,600
1,625
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
151
154
156
159
161
2,500
2,525
2,550
2,575
2,600
2,525
2,550
2,575
2,600
2,625
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
251
254
256
259
261
575
600
625
650
675
600
625
650
675
700
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
59
61
64
66
69
1,625
1,650
1,675
1,700
1,725
1,650
1,675
1,700
1,725
1,750
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
164
166
169
171
174
2,625
2,650
2,675
2,700
2,725
2,650
2,675
2,700
2,725
2,750
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
264
266
269
271
274
700
725
750
775
800
725
750
775
800
825
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
71
74
76
79
81
1,750
1,775
1,800
1,825
1,850
1,775
1,800
1,825
1,850
1,875
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
176
179
181
184
186
2,750
2,775
2,800
2,825
2,850
2,775
2,800
2,825
2,850
2,875
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
276
279
281
284
286
825
850
875
900
925
850
875
900
925
950
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
84
86
89
91
94
1,875
1,900
1,925
1,950
1,975
1,900
1,925
1,950
1,975
2,000
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
189
191
194
196
199
2,875
2,900
2,925
2,950
2,975
2,900
2,925
2,950
2,975
3,000
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
289
291
294
296
299
950
975
975
96
99
96
99
96
99
96
99
1,000
(Continued)
* This column must also be used by a qualifying surviving spouse.
3
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
3,000
6,000
9,000
3,000
3,050
3,100
3,150
3,200
3,250
303
303
308
313
318
323
303
303
6,000
6,050
6,100
6,150
6,200
6,250
603
603
608
613
618
623
603
603
9,000
9,050
9,100
9,150
9,200
9,250
903
903
908
913
918
923
903
903
3,050
308
313
318
323
308
313
318
323
308
313
318
323
6,050
608
613
618
623
608
613
618
623
608
613
618
623
9,050
908
913
918
923
908
913
918
923
908
913
918
923
3,100
3,150
3,200
6,100
6,150
6,200
9,100
9,150
9,200
3,250
3,300
3,350
3,400
3,450
3,300
3,350
3,400
3,450
3,500
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
328
333
338
343
348
6,250
6,300
6,350
6,400
6,450
6,300
6,350
6,400
6,450
6,500
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
628
633
638
643
648
9,250
9,300
9,350
9,400
9,450
9,300
9,350
9,400
9,450
9,500
928
933
938
943
948
928
933
938
943
948
928
933
938
943
948
928
933
938
943
948
3,500
3,550
3,600
3,650
3,700
3,550
3,600
3,650
3,700
3,750
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
353
358
363
368
373
6,500
6,550
6,600
6,650
6,700
6,550
6,600
6,650
6,700
6,750
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
653
658
663
668
673
9,500
9,550
9,600
9,650
9,700
9,550
9,600
9,650
9,700
9,750
953
958
963
968
973
953
958
963
968
973
953
958
963
968
973
953
958
963
968
973
3,750
3,800
3,850
3,900
3,950
3,800
3,850
3,900
3,950
4,000
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
378
383
388
393
398
6,750
6,800
6,850
6,900
6,950
6,800
6,850
6,900
6,950
7,000
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
678
683
688
693
698
9,750
9,800
9,850
9,900
9,950
9,800
9,850
9,900
9,950
10,000
978
983
988
993
998
978
983
988
993
998
978
983
988
993
998
978
983
988
993
998
4,000
7,000
10,000
4,000
4,050
4,100
4,150
4,200
4,250
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
403
408
413
418
423
7,000
7,050
7,100
7,150
7,200
7,250
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
703
708
713
718
723
10,000
10,050
10,100
10,150
10,200
10,250
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
1,003
1,008
1,013
1,018
1,023
4,050
4,100
4,150
4,200
7,050
7,100
7,150
7,200
10,050
10,100
10,150
10,200
4,250
4,300
4,350
4,400
4,450
4,300
4,350
4,400
4,450
4,500
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
428
433
438
443
448
7,250
7,300
7,350
7,400
7,450
7,300
7,350
7,400
7,450
7,500
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
728
733
738
743
748
10,250
10,300
10,350
10,400
10,450
10,300
10,350
10,400
10,450
10,500
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
1,028
1,033
1,038
1,043
1,048
4,500
4,550
4,600
4,650
4,700
4,550
4,600
4,650
4,700
4,750
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
453
458
463
468
473
7,500
7,550
7,600
7,650
7,700
7,550
7,600
7,650
7,700
7,750
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
753
758
763
768
773
10,500
10,550
10,600
10,650
10,700
10,550
10,600
10,650
10,700
10,750
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
1,053
1,058
1,063
1,068
1,073
4,750
4,800
4,850
4,900
4,950
4,800
4,850
4,900
4,950
5,000
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
478
483
488
493
498
7,750
7,800
7,850
7,900
7,950
7,800
7,850
7,900
7,950
8,000
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
778
783
788
793
798
10,750
10,800
10,850
10,900
10,950
10,800
10,850
10,900
10,950
11,000
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
1,078
1,083
1,088
1,093
1,098
5,000
8,000
11,000
5,000
5,050
5,100
5,150
5,200
5,250
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
503
508
513
518
523
8,000
8,050
8,100
8,150
8,200
8,250
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
803
808
813
818
823
11,000
11,050
11,100
11,150
11,200
11,250
1,103
1,109
1,115
1,121
1,127
1,103
1,108
1,113
1,118
1,123
1,103
1,109
1,115
1,121
1,127
1,103
1,108
1,113
1,118
1,123
5,050
5,100
5,150
5,200
8,050
8,100
8,150
8,200
11,050
11,100
11,150
11,200
5,250
5,300
5,350
5,400
5,450
5,300
5,350
5,400
5,450
5,500
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
528
533
538
543
548
8,250
8,300
8,350
8,400
8,450
8,300
8,350
8,400
8,450
8,500
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
828
833
838
843
848
11,250
11,300
11,350
11,400
11,450
11,300
11,350
11,400
11,450
11,500
1,133
1,139
1,145
1,151
1,157
1,128
1,133
1,138
1,143
1,148
1,133
1,139
1,145
1,151
1,157
1,128
1,133
1,138
1,143
1,148
5,500
5,550
5,600
5,650
5,700
5,550
5,600
5,650
5,700
5,750
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
553
558
563
568
573
8,500
8,550
8,600
8,650
8,700
8,550
8,600
8,650
8,700
8,750
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
853
858
863
868
873
11,500
11,550
11,600
11,650
11,700
11,550
11,600
11,650
11,700
11,750
1,163
1,169
1,175
1,181
1,187
1,153
1,158
1,163
1,168
1,173
1,163
1,169
1,175
1,181
1,187
1,153
1,158
1,163
1,168
1,173
5,750
5,800
5,850
5,900
5,950
5,800
5,850
5,900
5,950
6,000
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
578
583
588
593
598
8,750
8,800
8,850
8,900
8,950
8,800
8,850
8,900
8,950
9,000
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
878
883
888
893
898
11,750
11,800
11,850
11,900
11,950
11,800
11,850
11,900
11,950
12,000
1,193
1,199
1,205
1,211
1,217
1,178
1,183
1,188
1,193
1,198
1,193
1,199
1,205
1,211
1,217
1,178
1,183
1,188
1,193
1,198
(Continued)
* This column must also be used by a qualifying surviving spouse.
4
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
12,000
15,000
18,000
12,000
12,050
12,100
12,150
12,200
12,250
1,223
1,229
1,235
1,241
1,247
1,203
1,208
1,213
1,218
1,223
1,223
1,203
1,208
1,213
1,218
1,223
15,000
15,050
15,100
15,150
15,200
15,250
1,583
1,589
1,595
1,601
1,607
1,503
1,508
1,513
1,518
1,523
1,583
1,503
1,508
1,513
1,518
1,523
18,000
18,050
18,100
18,150
18,200
18,250
1,943
1,949
1,955
1,961
1,967
1,803
1,808
1,813
1,818
1,823
1,943
1,849
1,855
1,861
1,867
1,873
12,050
1,229
1,235
1,241
1,247
15,050
1,589
1,595
1,601
1,607
18,050
1,949
1,955
1,961
1,967
12,100
12,150
12,200
15,100
15,150
15,200
18,100
18,150
18,200
12,250
12,300
12,350
12,400
12,450
12,300
12,350
12,400
12,450
12,500
1,253
1,259
1,265
1,271
1,277
1,228
1,233
1,238
1,243
1,248
1,253
1,259
1,265
1,271
1,277
1,228
1,233
1,238
1,243
1,248
15,250
15,300
15,350
15,400
15,450
15,300
15,350
15,400
15,450
15,500
1,613
1,619
1,625
1,631
1,637
1,528
1,533
1,538
1,543
1,548
1,613
1,619
1,625
1,631
1,637
1,528
1,533
1,538
1,543
1,548
18,250
18,300
18,350
18,400
18,450
18,300
18,350
18,400
18,450
18,500
1,973
1,979
1,985
1,991
1,997
1,828
1,833
1,838
1,843
1,848
1,973
1,979
1,985
1,991
1,997
1,879
1,885
1,891
1,897
1,903
12,500
12,550
12,600
12,650
12,700
12,550
12,600
12,650
12,700
12,750
1,283
1,289
1,295
1,301
1,307
1,253
1,258
1,263
1,268
1,273
1,283
1,289
1,295
1,301
1,307
1,253
1,258
1,263
1,268
1,273
15,500
15,550
15,600
15,650
15,700
15,550
15,600
15,650
15,700
15,750
1,643
1,649
1,655
1,661
1,667
1,553
1,558
1,563
1,568
1,573
1,643
1,649
1,655
1,661
1,667
1,553
1,558
1,563
1,568
1,573
18,500
18,550
18,600
18,650
18,700
18,550
18,600
18,650
18,700
18,750
2,003
2,009
2,015
2,021
2,027
1,853
1,858
1,863
1,868
1,873
2,003
2,009
2,015
2,021
2,027
1,909
1,915
1,921
1,927
1,933
12,750
12,800
12,850
12,900
12,950
12,800
12,850
12,900
12,950
13,000
1,313
1,319
1,325
1,331
1,337
1,278
1,283
1,288
1,293
1,298
1,313
1,319
1,325
1,331
1,337
1,278
1,283
1,288
1,293
1,298
15,750
15,800
15,850
15,900
15,950
15,800
15,850
15,900
15,950
16,000
1,673
1,679
1,685
1,691
1,697
1,578
1,583
1,588
1,593
1,598
1,673
1,679
1,685
1,691
1,697
1,579
1,585
1,591
1,597
1,603
18,750
18,800
18,850
18,900
18,950
18,800
18,850
18,900
18,950
19,000
2,033
2,039
2,045
2,051
2,057
1,878
1,883
1,888
1,893
1,898
2,033
2,039
2,045
2,051
2,057
1,939
1,945
1,951
1,957
1,963
13,000
16,000
19,000
13,000
13,050
13,100
13,150
13,200
13,250
1,343
1,349
1,355
1,361
1,367
1,303
1,308
1,313
1,318
1,323
1,343
1,349
1,355
1,361
1,367
1,303
1,308
1,313
1,318
1,323
16,000
16,050
16,100
16,150
16,200
16,250
1,703
1,709
1,715
1,721
1,727
1,603
1,608
1,613
1,618
1,623
1,703
1,709
1,715
1,721
1,727
1,609
1,615
1,621
1,627
1,633
19,000
19,050
19,100
19,150
19,200
19,250
2,063
2,069
2,075
2,081
2,087
1,903
1,908
1,913
1,918
1,923
2,063
2,069
2,075
2,081
2,087
1,969
1,975
1,981
1,987
1,993
13,050
13,100
13,150
13,200
16,050
16,100
16,150
16,200
19,050
19,100
19,150
19,200
13,250
13,300
13,350
13,400
13,450
13,300
13,350
13,400
13,450
13,500
1,373
1,379
1,385
1,391
1,397
1,328
1,333
1,338
1,343
1,348
1,373
1,379
1,385
1,391
1,397
1,328
1,333
1,338
1,343
1,348
16,250
16,300
16,350
16,400
16,450
16,300
16,350
16,400
16,450
16,500
1,733
1,739
1,745
1,751
1,757
1,628
1,633
1,638
1,643
1,648
1,733
1,739
1,745
1,751
1,757
1,639
1,645
1,651
1,657
1,663
19,250
19,300
19,350
19,400
19,450
19,300
19,350
19,400
19,450
19,500
2,093
2,099
2,105
2,111
2,117
1,928
1,933
1,938
1,943
1,948
2,093
2,099
2,105
2,111
2,117
1,999
2,005
2,011
2,017
2,023
13,500
13,550
13,600
13,650
13,700
13,550
13,600
13,650
13,700
13,750
1,403
1,409
1,415
1,421
1,427
1,353
1,358
1,363
1,368
1,373
1,403
1,409
1,415
1,421
1,427
1,353
1,358
1,363
1,368
1,373
16,500
16,550
16,600
16,650
16,700
16,550
16,600
16,650
16,700
16,750
1,763
1,769
1,775
1,781
1,787
1,653
1,658
1,663
1,668
1,673
1,763
1,769
1,775
1,781
1,787
1,669
1,675
1,681
1,687
1,693
19,500
19,550
19,600
19,650
19,700
19,550
19,600
19,650
19,700
19,750
2,123
2,129
2,135
2,141
2,147
1,953
1,958
1,963
1,968
1,973
2,123
2,129
2,135
2,141
2,147
2,029
2,035
2,041
2,047
2,053
13,750
13,800
13,850
13,900
13,950
13,800
13,850
13,900
13,950
14,000
1,433
1,439
1,445
1,451
1,457
1,378
1,383
1,388
1,393
1,398
1,433
1,439
1,445
1,451
1,457
1,378
1,383
1,388
1,393
1,398
16,750
16,800
16,850
16,900
16,950
16,800
16,850
16,900
16,950
17,000
1,793
1,799
1,805
1,811
1,817
1,678
1,683
1,688
1,693
1,698
1,793
1,799
1,805
1,811
1,817
1,699
1,705
1,711
1,717
1,723
19,750
19,800
19,850
19,900
19,950
19,800
19,850
19,900
19,950
20,000
2,153
2,159
2,165
2,171
2,177
1,978
1,983
1,988
1,993
1,998
2,153
2,159
2,165
2,171
2,177
2,059
2,065
2,071
2,077
2,083
14,000
17,000
20,000
14,000
14,050
14,100
14,150
14,200
14,250
1,463
1,469
1,475
1,481
1,487
1,403
1,408
1,413
1,418
1,423
1,463
1,469
1,475
1,481
1,487
1,403
1,408
1,413
1,418
1,423
17,000
17,050
17,100
17,150
17,200
17,250
1,823
1,829
1,835
1,841
1,847
1,703
1,708
1,713
1,718
1,723
1,823
1,829
1,835
1,841
1,847
1,729
1,735
1,741
1,747
1,753
20,000
20,050
20,100
20,150
20,200
20,250
2,183
2,189
2,195
2,201
2,207
2,003
2,008
2,013
2,018
2,023
2,183
2,189
2,195
2,201
2,207
2,089
2,095
2,101
2,107
2,113
14,050
14,100
14,150
14,200
17,050
17,100
17,150
17,200
20,050
20,100
20,150
20,200
14,250
14,300
14,350
14,400
14,450
14,300
14,350
14,400
14,450
14,500
1,493
1,499
1,505
1,511
1,517
1,428
1,433
1,438
1,443
1,448
1,493
1,499
1,505
1,511
1,517
1,428
1,433
1,438
1,443
1,448
17,250
17,300
17,350
17,400
17,450
17,300
17,350
17,400
17,450
17,500
1,853
1,859
1,865
1,871
1,877
1,728
1,733
1,738
1,743
1,748
1,853
1,859
1,865
1,871
1,877
1,759
1,765
1,771
1,777
1,783
20,250
20,300
20,350
20,400
20,450
20,300
20,350
20,400
20,450
20,500
2,213
2,219
2,225
2,231
2,237
2,028
2,033
2,038
2,043
2,048
2,213
2,219
2,225
2,231
2,237
2,119
2,125
2,131
2,137
2,143
14,500
14,550
14,600
14,650
14,700
14,550
14,600
14,650
14,700
14,750
1,523
1,529
1,535
1,541
1,547
1,453
1,458
1,463
1,468
1,473
1,523
1,529
1,535
1,541
1,547
1,453
1,458
1,463
1,468
1,473
17,500
17,550
17,600
17,650
17,700
17,550
17,600
17,650
17,700
17,750
1,883
1,889
1,895
1,901
1,907
1,753
1,758
1,763
1,768
1,773
1,883
1,889
1,895
1,901
1,907
1,789
1,795
1,801
1,807
1,813
20,500
20,550
20,600
20,650
20,700
20,550
20,600
20,650
20,700
20,750
2,243
2,249
2,255
2,261
2,267
2,053
2,058
2,063
2,068
2,073
2,243
2,249
2,255
2,261
2,267
2,149
2,155
2,161
2,167
2,173
14,750
14,800
14,850
14,900
14,950
14,800
14,850
14,900
14,950
15,000
1,553
1,559
1,565
1,571
1,577
1,478
1,483
1,488
1,493
1,498
1,553
1,559
1,565
1,571
1,577
1,478
1,483
1,488
1,493
1,498
17,750
17,800
17,850
17,900
17,950
17,800
17,850
17,900
17,950
18,000
1,913
1,919
1,925
1,931
1,937
1,778
1,783
1,788
1,793
1,798
1,913
1,919
1,925
1,931
1,937
1,819
1,825
1,831
1,837
1,843
20,750
20,800
20,850
20,900
20,950
20,800
20,850
20,900
20,950
21,000
2,273
2,279
2,285
2,291
2,297
2,078
2,083
2,088
2,093
2,098
2,273
2,279
2,285
2,291
2,297
2,179
2,185
2,191
2,197
2,203
(Continued)
* This column must also be used by a qualifying surviving spouse.
5
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
21,000
24,000
27,000
21,000
21,050
21,100
21,150
21,200
21,250
2,303
2,309
2,315
2,321
2,327
2,103
2,108
2,113
2,118
2,123
2,303
2,209
2,215
2,221
2,227
2,233
24,000
24,050
24,100
24,150
24,200
24,250
2,663
2,669
2,675
2,681
2,687
2,443
2,449
2,455
2,461
2,467
2,663
2,569
2,575
2,581
2,587
2,593
27,000
27,050
27,100
27,150
27,200
27,250
3,023
3,029
3,035
3,041
3,047
2,803
2,809
2,815
2,821
2,827
3,023
2,929
2,935
2,941
2,947
2,953
21,050
2,309
2,315
2,321
2,327
24,050
2,669
2,675
2,681
2,687
27,050
3,029
3,035
3,041
3,047
21,100
21,150
21,200
24,100
24,150
24,200
27,100
27,150
27,200
21,250
21,300
21,350
21,400
21,450
21,300
21,350
21,400
21,450
21,500
2,333
2,339
2,345
2,351
2,357
2,128
2,133
2,138
2,143
2,148
2,333
2,339
2,345
2,351
2,357
2,239
2,245
2,251
2,257
2,263
24,250
24,300
24,350
24,400
24,450
24,300
24,350
24,400
24,450
24,500
2,693
2,699
2,705
2,711
2,717
2,473
2,479
2,485
2,491
2,497
2,693
2,699
2,705
2,711
2,717
2,599
2,605
2,611
2,617
2,623
27,250
27,300
27,350
27,400
27,450
27,300
27,350
27,400
27,450
27,500
3,053
3,059
3,065
3,071
3,077
2,833
2,839
2,845
2,851
2,857
3,053
3,059
3,065
3,071
3,077
2,959
2,965
2,971
2,977
2,983
21,500
21,550
21,600
21,650
21,700
21,550
21,600
21,650
21,700
21,750
2,363
2,369
2,375
2,381
2,387
2,153
2,158
2,163
2,168
2,173
2,363
2,369
2,375
2,381
2,387
2,269
2,275
2,281
2,287
2,293
24,500
24,550
24,600
24,650
24,700
24,550
24,600
24,650
24,700
24,750
2,723
2,729
2,735
2,741
2,747
2,503
2,509
2,515
2,521
2,527
2,723
2,729
2,735
2,741
2,747
2,629
2,635
2,641
2,647
2,653
27,500
27,550
27,600
27,650
27,700
27,550
27,600
27,650
27,700
27,750
3,083
3,089
3,095
3,101
3,107
2,863
2,869
2,875
2,881
2,887
3,083
3,089
3,095
3,101
3,107
2,989
2,995
3,001
3,007
3,013
21,750
21,800
21,850
21,900
21,950
21,800
21,850
21,900
21,950
22,000
2,393
2,399
2,405
2,411
2,417
2,178
2,183
2,188
2,193
2,198
2,393
2,399
2,405
2,411
2,417
2,299
2,305
2,311
2,317
2,323
24,750
24,800
24,850
24,900
24,950
24,800
24,850
24,900
24,950
25,000
2,753
2,759
2,765
2,771
2,777
2,533
2,539
2,545
2,551
2,557
2,753
2,759
2,765
2,771
2,777
2,659
2,665
2,671
2,677
2,683
27,750
27,800
27,850
27,900
27,950
27,800
27,850
27,900
27,950
28,000
3,113
3,119
3,125
3,131
3,137
2,893
2,899
2,905
2,911
2,917
3,113
3,119
3,125
3,131
3,137
3,019
3,025
3,031
3,037
3,043
22,000
25,000
28,000
22,000
22,050
22,100
22,150
22,200
22,250
2,423
2,429
2,435
2,441
2,447
2,203
2,209
2,215
2,221
2,227
2,423
2,429
2,435
2,441
2,447
2,329
2,335
2,341
2,347
2,353
25,000
25,050
25,100
25,150
25,200
25,250
2,783
2,789
2,795
2,801
2,807
2,563
2,569
2,575
2,581
2,587
2,783
2,789
2,795
2,801
2,807
2,689
2,695
2,701
2,707
2,713
28,000
28,050
28,100
28,150
28,200
28,250
3,143
3,149
3,155
3,161
3,167
2,923
2,929
2,935
2,941
2,947
3,143
3,149
3,155
3,161
3,167
3,049
3,055
3,061
3,067
3,073
22,050
22,100
22,150
22,200
25,050
25,100
25,150
25,200
28,050
28,100
28,150
28,200
22,250
22,300
22,350
22,400
22,450
22,300
22,350
22,400
22,450
22,500
2,453
2,459
2,465
2,471
2,477
2,233
2,239
2,245
2,251
2,257
2,453
2,459
2,465
2,471
2,477
2,359
2,365
2,371
2,377
2,383
25,250
25,300
25,350
25,400
25,450
25,300
25,350
25,400
25,450
25,500
2,813
2,819
2,825
2,831
2,837
2,593
2,599
2,605
2,611
2,617
2,813
2,819
2,825
2,831
2,837
2,719
2,725
2,731
2,737
2,743
28,250
28,300
28,350
28,400
28,450
28,300
28,350
28,400
28,450
28,500
3,173
3,179
3,185
3,191
3,197
2,953
2,959
2,965
2,971
2,977
3,173
3,179
3,185
3,191
3,197
3,079
3,085
3,091
3,097
3,103
22,500
22,550
22,600
22,650
22,700
22,550
22,600
22,650
22,700
22,750
2,483
2,489
2,495
2,501
2,507
2,263
2,269
2,275
2,281
2,287
2,483
2,489
2,495
2,501
2,507
2,389
2,395
2,401
2,407
2,413
25,500
25,550
25,600
25,650
25,700
25,550
25,600
25,650
25,700
25,750
2,843
2,849
2,855
2,861
2,867
2,623
2,629
2,635
2,641
2,647
2,843
2,849
2,855
2,861
2,867
2,749
2,755
2,761
2,767
2,773
28,500
28,550
28,600
28,650
28,700
28,550
28,600
28,650
28,700
28,750
3,203
3,209
3,215
3,221
3,227
2,983
2,989
2,995
3,001
3,007
3,203
3,209
3,215
3,221
3,227
3,109
3,115
3,121
3,127
3,133
22,750
22,800
22,850
22,900
22,950
22,800
22,850
22,900
22,950
23,000
2,513
2,519
2,525
2,531
2,537
2,293
2,299
2,305
2,311
2,317
2,513
2,519
2,525
2,531
2,537
2,419
2,425
2,431
2,437
2,443
25,750
25,800
25,850
25,900
25,950
25,800
25,850
25,900
25,950
26,000
2,873
2,879
2,885
2,891
2,897
2,653
2,659
2,665
2,671
2,677
2,873
2,879
2,885
2,891
2,897
2,779
2,785
2,791
2,797
2,803
28,750
28,800
28,850
28,900
28,950
28,800
28,850
28,900
28,950
29,000
3,233
3,239
3,245
3,251
3,257
3,013
3,019
3,025
3,031
3,037
3,233
3,239
3,245
3,251
3,257
3,139
3,145
3,151
3,157
3,163
23,000
26,000
29,000
23,000
23,050
23,100
23,150
23,200
23,250
2,543
2,549
2,555
2,561
2,567
2,323
2,329
2,335
2,341
2,347
2,543
2,549
2,555
2,561
2,567
2,449
2,455
2,461
2,467
2,473
26,000
26,050
26,100
26,150
26,200
26,250
2,903
2,909
2,915
2,921
2,927
2,683
2,689
2,695
2,701
2,707
2,903
2,909
2,915
2,921
2,927
2,809
2,815
2,821
2,827
2,833
29,000
29,050
29,100
29,150
29,200
29,250
3,263
3,269
3,275
3,281
3,287
3,043
3,049
3,055
3,061
3,067
3,263
3,269
3,275
3,281
3,287
3,169
3,175
3,181
3,187
3,193
23,050
23,100
23,150
23,200
26,050
26,100
26,150
26,200
29,050
29,100
29,150
29,200
23,250
23,300
23,350
23,400
23,450
23,300
23,350
23,400
23,450
23,500
2,573
2,579
2,585
2,591
2,597
2,353
2,359
2,365
2,371
2,377
2,573
2,579
2,585
2,591
2,597
2,479
2,485
2,491
2,497
2,503
26,250
26,300
26,350
26,400
26,450
26,300
26,350
26,400
26,450
26,500
2,933
2,939
2,945
2,951
2,957
2,713
2,719
2,725
2,731
2,737
2,933
2,939
2,945
2,951
2,957
2,839
2,845
2,851
2,857
2,863
29,250
29,300
29,350
29,400
29,450
29,300
29,350
29,400
29,450
29,500
3,293
3,299
3,305
3,311
3,317
3,073
3,079
3,085
3,091
3,097
3,293
3,299
3,305
3,311
3,317
3,199
3,205
3,211
3,217
3,223
23,500
23,550
23,600
23,650
23,700
23,550
23,600
23,650
23,700
23,750
2,603
2,609
2,615
2,621
2,627
2,383
2,389
2,395
2,401
2,407
2,603
2,609
2,615
2,621
2,627
2,509
2,515
2,521
2,527
2,533
26,500
26,550
26,600
26,650
26,700
26,550
26,600
26,650
26,700
26,750
2,963
2,969
2,975
2,981
2,987
2,743
2,749
2,755
2,761
2,767
2,963
2,969
2,975
2,981
2,987
2,869
2,875
2,881
2,887
2,893
29,500
29,550
29,600
29,650
29,700
29,550
29,600
29,650
29,700
29,750
3,323
3,329
3,335
3,341
3,347
3,103
3,109
3,115
3,121
3,127
3,323
3,329
3,335
3,341
3,347
3,229
3,235
3,241
3,247
3,253
23,750
23,800
23,850
23,900
23,950
23,800
23,850
23,900
23,950
24,000
2,633
2,639
2,645
2,651
2,657
2,413
2,419
2,425
2,431
2,437
2,633
2,639
2,645
2,651
2,657
2,539
2,545
2,551
2,557
2,563
26,750
26,800
26,850
26,900
26,950
26,800
26,850
26,900
26,950
27,000
2,993
2,999
3,005
3,011
3,017
2,773
2,779
2,785
2,791
2,797
2,993
2,999
3,005
3,011
3,017
2,899
2,905
2,911
2,917
2,923
29,750
29,800
29,850
29,900
29,950
29,800
29,850
29,900
29,950
30,000
3,353
3,359
3,365
3,371
3,377
3,133
3,139
3,145
3,151
3,157
3,353
3,359
3,365
3,371
3,377
3,259
3,265
3,271
3,277
3,283
(Continued)
* This column must also be used by a qualifying surviving spouse.
6
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
30,000
33,000
36,000
30,000
30,050
30,100
30,150
30,200
30,250
3,383
3,389
3,395
3,401
3,407
3,163
3,169
3,175
3,181
3,187
3,383
3,289
3,295
3,301
3,307
3,313
33,000
33,050
33,100
33,150
33,200
33,250
3,743
3,749
3,755
3,761
3,767
3,523
3,529
3,535
3,541
3,547
3,743
3,649
3,655
3,661
3,667
3,673
36,000
36,050
36,100
36,150
36,200
36,250
4,103
4,109
4,115
4,121
4,127
3,883
3,889
3,895
3,901
3,907
4,103
4,009
4,015
4,021
4,027
4,033
30,050
3,389
3,395
3,401
3,407
33,050
3,749
3,755
3,761
3,767
36,050
4,109
4,115
4,121
4,127
30,100
30,150
30,200
33,100
33,150
33,200
36,100
36,150
36,200
30,250
30,300
30,350
30,400
30,450
30,300
30,350
30,400
30,450
30,500
3,413
3,419
3,425
3,431
3,437
3,193
3,199
3,205
3,211
3,217
3,413
3,419
3,425
3,431
3,437
3,319
3,325
3,331
3,337
3,343
33,250
33,300
33,350
33,400
33,450
33,300
33,350
33,400
33,450
33,500
3,773
3,779
3,785
3,791
3,797
3,553
3,559
3,565
3,571
3,577
3,773
3,779
3,785
3,791
3,797
3,679
3,685
3,691
3,697
3,703
36,250
36,300
36,350
36,400
36,450
36,300
36,350
36,400
36,450
36,500
4,133
4,139
4,145
4,151
4,157
3,913
3,919
3,925
3,931
3,937
4,133
4,139
4,145
4,151
4,157
4,039
4,045
4,051
4,057
4,063
30,500
30,550
30,600
30,650
30,700
30,550
30,600
30,650
30,700
30,750
3,443
3,449
3,455
3,461
3,467
3,223
3,229
3,235
3,241
3,247
3,443
3,449
3,455
3,461
3,467
3,349
3,355
3,361
3,367
3,373
33,500
33,550
33,600
33,650
33,700
33,550
33,600
33,650
33,700
33,750
3,803
3,809
3,815
3,821
3,827
3,583
3,589
3,595
3,601
3,607
3,803
3,809
3,815
3,821
3,827
3,709
3,715
3,721
3,727
3,733
36,500
36,550
36,600
36,650
36,700
36,550
36,600
36,650
36,700
36,750
4,163
4,169
4,175
4,181
4,187
3,943
3,949
3,955
3,961
3,967
4,163
4,169
4,175
4,181
4,187
4,069
4,075
4,081
4,087
4,093
30,750
30,800
30,850
30,900
30,950
30,800
30,850
30,900
30,950
31,000
3,473
3,479
3,485
3,491
3,497
3,253
3,259
3,265
3,271
3,277
3,473
3,479
3,485
3,491
3,497
3,379
3,385
3,391
3,397
3,403
33,750
33,800
33,850
33,900
33,950
33,800
33,850
33,900
33,950
34,000
3,833
3,839
3,845
3,851
3,857
3,613
3,619
3,625
3,631
3,637
3,833
3,839
3,845
3,851
3,857
3,739
3,745
3,751
3,757
3,763
36,750
36,800
36,850
36,900
36,950
36,800
36,850
36,900
36,950
37,000
4,193
4,199
4,205
4,211
4,217
3,973
3,979
3,985
3,991
3,997
4,193
4,199
4,205
4,211
4,217
4,099
4,105
4,111
4,117
4,123
31,000
34,000
37,000
31,000
31,050
31,100
31,150
31,200
31,250
3,503
3,509
3,515
3,521
3,527
3,283
3,289
3,295
3,301
3,307
3,503
3,509
3,515
3,521
3,527
3,409
3,415
3,421
3,427
3,433
34,000
34,050
34,100
34,150
34,200
34,250
3,863
3,869
3,875
3,881
3,887
3,643
3,649
3,655
3,661
3,667
3,863
3,869
3,875
3,881
3,887
3,769
3,775
3,781
3,787
3,793
37,000
37,050
37,100
37,150
37,200
37,250
4,223
4,229
4,235
4,241
4,247
4,003
4,009
4,015
4,021
4,027
4,223
4,229
4,235
4,241
4,247
4,129
4,135
4,141
4,147
4,153
31,050
31,100
31,150
31,200
34,050
34,100
34,150
34,200
37,050
37,100
37,150
37,200
31,250
31,300
31,350
31,400
31,450
31,300
31,350
31,400
31,450
31,500
3,533
3,539
3,545
3,551
3,557
3,313
3,319
3,325
3,331
3,337
3,533
3,539
3,545
3,551
3,557
3,439
3,445
3,451
3,457
3,463
34,250
34,300
34,350
34,400
34,450
34,300
34,350
34,400
34,450
34,500
3,893
3,899
3,905
3,911
3,917
3,673
3,679
3,685
3,691
3,697
3,893
3,899
3,905
3,911
3,917
3,799
3,805
3,811
3,817
3,823
37,250
37,300
37,350
37,400
37,450
37,300
37,350
37,400
37,450
37,500
4,253
4,259
4,265
4,271
4,277
4,033
4,039
4,045
4,051
4,057
4,253
4,259
4,265
4,271
4,277
4,159
4,165
4,171
4,177
4,183
31,500
31,550
31,600
31,650
31,700
31,550
31,600
31,650
31,700
31,750
3,563
3,569
3,575
3,581
3,587
3,343
3,349
3,355
3,361
3,367
3,563
3,569
3,575
3,581
3,587
3,469
3,475
3,481
3,487
3,493
34,500
34,550
34,600
34,650
34,700
34,550
34,600
34,650
34,700
34,750
3,923
3,929
3,935
3,941
3,947
3,703
3,709
3,715
3,721
3,727
3,923
3,929
3,935
3,941
3,947
3,829
3,835
3,841
3,847
3,853
37,500
37,550
37,600
37,650
37,700
37,550
37,600
37,650
37,700
37,750
4,283
4,289
4,295
4,301
4,307
4,063
4,069
4,075
4,081
4,087
4,283
4,289
4,295
4,301
4,307
4,189
4,195
4,201
4,207
4,213
31,750
31,800
31,850
31,900
31,950
31,800
31,850
31,900
31,950
32,000
3,593
3,599
3,605
3,611
3,617
3,373
3,379
3,385
3,391
3,397
3,593
3,599
3,605
3,611
3,617
3,499
3,505
3,511
3,517
3,523
34,750
34,800
34,850
34,900
34,950
34,800
34,850
34,900
34,950
35,000
3,953
3,959
3,965
3,971
3,977
3,733
3,739
3,745
3,751
3,757
3,953
3,959
3,965
3,971
3,977
3,859
3,865
3,871
3,877
3,883
37,750
37,800
37,850
37,900
37,950
37,800
37,850
37,900
37,950
38,000
4,313
4,319
4,325
4,331
4,337
4,093
4,099
4,105
4,111
4,117
4,313
4,319
4,325
4,331
4,337
4,219
4,225
4,231
4,237
4,243
32,000
35,000
38,000
32,000
32,050
32,100
32,150
32,200
32,250
3,623
3,629
3,635
3,641
3,647
3,403
3,409
3,415
3,421
3,427
3,623
3,629
3,635
3,641
3,647
3,529
3,535
3,541
3,547
3,553
35,000
35,050
35,100
35,150
35,200
35,250
3,983
3,989
3,995
4,001
4,007
3,763
3,769
3,775
3,781
3,787
3,983
3,989
3,995
4,001
4,007
3,889
3,895
3,901
3,907
3,913
38,000
38,050
38,100
38,150
38,200
38,250
4,343
4,349
4,355
4,361
4,367
4,123
4,129
4,135
4,141
4,147
4,343
4,349
4,355
4,361
4,367
4,249
4,255
4,261
4,267
4,273
32,050
32,100
32,150
32,200
35,050
35,100
35,150
35,200
38,050
38,100
38,150
38,200
32,250
32,300
32,350
32,400
32,450
32,300
32,350
32,400
32,450
32,500
3,653
3,659
3,665
3,671
3,677
3,433
3,439
3,445
3,451
3,457
3,653
3,659
3,665
3,671
3,677
3,559
3,565
3,571
3,577
3,583
35,250
35,300
35,350
35,400
35,450
35,300
35,350
35,400
35,450
35,500
4,013
4,019
4,025
4,031
4,037
3,793
3,799
3,805
3,811
3,817
4,013
4,019
4,025
4,031
4,037
3,919
3,925
3,931
3,937
3,943
38,250
38,300
38,350
38,400
38,450
38,300
38,350
38,400
38,450
38,500
4,373
4,379
4,385
4,391
4,397
4,153
4,159
4,165
4,171
4,177
4,373
4,379
4,385
4,391
4,397
4,279
4,285
4,291
4,297
4,303
32,500
32,550
32,600
32,650
32,700
32,550
32,600
32,650
32,700
32,750
3,683
3,689
3,695
3,701
3,707
3,463
3,469
3,475
3,481
3,487
3,683
3,689
3,695
3,701
3,707
3,589
3,595
3,601
3,607
3,613
35,500
35,550
35,600
35,650
35,700
35,550
35,600
35,650
35,700
35,750
4,043
4,049
4,055
4,061
4,067
3,823
3,829
3,835
3,841
3,847
4,043
4,049
4,055
4,061
4,067
3,949
3,955
3,961
3,967
3,973
38,500
38,550
38,600
38,650
38,700
38,550
38,600
38,650
38,700
38,750
4,403
4,409
4,415
4,421
4,427
4,183
4,189
4,195
4,201
4,207
4,403
4,409
4,415
4,421
4,427
4,309
4,315
4,321
4,327
4,333
32,750
32,800
32,850
32,900
32,950
32,800
32,850
32,900
32,950
33,000
3,713
3,719
3,725
3,731
3,737
3,493
3,499
3,505
3,511
3,517
3,713
3,719
3,725
3,731
3,737
3,619
3,625
3,631
3,637
3,643
35,750
35,800
35,850
35,900
35,950
35,800
35,850
35,900
35,950
36,000
4,073
4,079
4,085
4,091
4,097
3,853
3,859
3,865
3,871
3,877
4,073
4,079
4,085
4,091
4,097
3,979
3,985
3,991
3,997
4,003
38,750
38,800
38,850
38,900
38,950
38,800
38,850
38,900
38,950
39,000
4,433
4,439
4,445
4,451
4,457
4,213
4,219
4,225
4,231
4,237
4,433
4,439
4,445
4,451
4,457
4,339
4,345
4,351
4,357
4,363
(Continued)
* This column must also be used by a qualifying surviving spouse.
7
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
39,000
42,000
45,000
39,000
39,050
39,100
39,150
39,200
39,250
4,463
4,469
4,475
4,481
4,487
4,243
4,249
4,255
4,261
4,267
4,463
4,369
4,375
4,381
4,387
4,393
42,000
42,050
42,100
42,150
42,200
42,250
4,823
4,829
4,835
4,841
4,847
4,603
4,609
4,615
4,621
4,627
4,823
4,729
4,735
4,741
4,747
4,753
45,000
45,050
45,100
45,150
45,200
45,250
5,213
5,224
5,235
5,246
5,257
4,963
4,969
4,975
4,981
4,987
5,213
5,089
5,095
5,101
5,107
5,113
39,050
4,469
4,475
4,481
4,487
42,050
4,829
4,835
4,841
4,847
45,050
5,224
5,235
5,246
5,257
39,100
39,150
39,200
42,100
42,150
42,200
45,100
45,150
45,200
39,250
39,300
39,350
39,400
39,450
39,300
39,350
39,400
39,450
39,500
4,493
4,499
4,505
4,511
4,517
4,273
4,279
4,285
4,291
4,297
4,493
4,499
4,505
4,511
4,517
4,399
4,405
4,411
4,417
4,423
42,250
42,300
42,350
42,400
42,450
42,300
42,350
42,400
42,450
42,500
4,853
4,859
4,865
4,871
4,877
4,633
4,639
4,645
4,651
4,657
4,853
4,859
4,865
4,871
4,877
4,759
4,765
4,771
4,777
4,783
45,250
45,300
45,350
45,400
45,450
45,300
45,350
45,400
45,450
45,500
5,268
5,279
5,290
5,301
5,312
4,993
4,999
5,005
5,011
5,017
5,268
5,279
5,290
5,301
5,312
5,119
5,125
5,131
5,137
5,143
39,500
39,550
39,600
39,650
39,700
39,550
39,600
39,650
39,700
39,750
4,523
4,529
4,535
4,541
4,547
4,303
4,309
4,315
4,321
4,327
4,523
4,529
4,535
4,541
4,547
4,429
4,435
4,441
4,447
4,453
42,500
42,550
42,600
42,650
42,700
42,550
42,600
42,650
42,700
42,750
4,883
4,889
4,895
4,901
4,907
4,663
4,669
4,675
4,681
4,687
4,883
4,889
4,895
4,901
4,907
4,789
4,795
4,801
4,807
4,813
45,500
45,550
45,600
45,650
45,700
45,550
45,600
45,650
45,700
45,750
5,323
5,334
5,345
5,356
5,367
5,023
5,029
5,035
5,041
5,047
5,323
5,334
5,345
5,356
5,367
5,149
5,155
5,161
5,167
5,173
39,750
39,800
39,850
39,900
39,950
39,800
39,850
39,900
39,950
40,000
4,553
4,559
4,565
4,571
4,577
4,333
4,339
4,345
4,351
4,357
4,553
4,559
4,565
4,571
4,577
4,459
4,465
4,471
4,477
4,483
42,750
42,800
42,850
42,900
42,950
42,800
42,850
42,900
42,950
43,000
4,913
4,919
4,925
4,931
4,937
4,693
4,699
4,705
4,711
4,717
4,913
4,919
4,925
4,931
4,937
4,819
4,825
4,831
4,837
4,843
45,750
45,800
45,850
45,900
45,950
45,800
45,850
45,900
45,950
46,000
5,378
5,389
5,400
5,411
5,422
5,053
5,059
5,065
5,071
5,077
5,378
5,389
5,400
5,411
5,422
5,179
5,185
5,191
5,197
5,203
40,000
43,000
46,000
40,000
40,050
40,100
40,150
40,200
40,250
4,583
4,589
4,595
4,601
4,607
4,363
4,369
4,375
4,381
4,387
4,583
4,589
4,595
4,601
4,607
4,489
4,495
4,501
4,507
4,513
43,000
43,050
43,100
43,150
43,200
43,250
4,943
4,949
4,955
4,961
4,967
4,723
4,729
4,735
4,741
4,747
4,943
4,949
4,955
4,961
4,967
4,849
4,855
4,861
4,867
4,873
46,000
46,050
46,100
46,150
46,200
46,250
5,433
5,444
5,455
5,466
5,477
5,083
5,089
5,095
5,101
5,107
5,433
5,444
5,455
5,466
5,477
5,209
5,215
5,221
5,227
5,233
40,050
40,100
40,150
40,200
43,050
43,100
43,150
43,200
46,050
46,100
46,150
46,200
40,250
40,300
40,350
40,400
40,450
40,300
40,350
40,400
40,450
40,500
4,613
4,619
4,625
4,631
4,637
4,393
4,399
4,405
4,411
4,417
4,613
4,619
4,625
4,631
4,637
4,519
4,525
4,531
4,537
4,543
43,250
43,300
43,350
43,400
43,450
43,300
43,350
43,400
43,450
43,500
4,973
4,979
4,985
4,991
4,997
4,753
4,759
4,765
4,771
4,777
4,973
4,979
4,985
4,991
4,997
4,879
4,885
4,891
4,897
4,903
46,250
46,300
46,350
46,400
46,450
46,300
46,350
46,400
46,450
46,500
5,488
5,499
5,510
5,521
5,532
5,113
5,119
5,125
5,131
5,137
5,488
5,499
5,510
5,521
5,532
5,239
5,245
5,251
5,257
5,263
40,500
40,550
40,600
40,650
40,700
40,550
40,600
40,650
40,700
40,750
4,643
4,649
4,655
4,661
4,667
4,423
4,429
4,435
4,441
4,447
4,643
4,649
4,655
4,661
4,667
4,549
4,555
4,561
4,567
4,573
43,500
43,550
43,600
43,650
43,700
43,550
43,600
43,650
43,700
43,750
5,003
5,009
5,015
5,021
5,027
4,783
4,789
4,795
4,801
4,807
5,003
5,009
5,015
5,021
5,027
4,909
4,915
4,921
4,927
4,933
46,500
46,550
46,600
46,650
46,700
46,550
46,600
46,650
46,700
46,750
5,543
5,554
5,565
5,576
5,587
5,143
5,149
5,155
5,161
5,167
5,543
5,554
5,565
5,576
5,587
5,269
5,275
5,281
5,287
5,293
40,750
40,800
40,850
40,900
40,950
40,800
40,850
40,900
40,950
41,000
4,673
4,679
4,685
4,691
4,697
4,453
4,459
4,465
4,471
4,477
4,673
4,679
4,685
4,691
4,697
4,579
4,585
4,591
4,597
4,603
43,750
43,800
43,850
43,900
43,950
43,800
43,850
43,900
43,950
44,000
5,033
5,039
5,045
5,051
5,057
4,813
4,819
4,825
4,831
4,837
5,033
5,039
5,045
5,051
5,057
4,939
4,945
4,951
4,957
4,963
46,750
46,800
46,850
46,900
46,950
46,800
46,850
46,900
46,950
47,000
5,598
5,609
5,620
5,631
5,642
5,173
5,179
5,185
5,191
5,197
5,598
5,609
5,620
5,631
5,642
5,299
5,305
5,311
5,317
5,323
41,000
44,000
47,000
41,000
41,050
41,100
41,150
41,200
41,250
4,703
4,709
4,715
4,721
4,727
4,483
4,489
4,495
4,501
4,507
4,703
4,709
4,715
4,721
4,727
4,609
4,615
4,621
4,627
4,633
44,000
44,050
44,100
44,150
44,200
44,250
5,063
5,069
5,075
5,081
5,087
4,843
4,849
4,855
4,861
4,867
5,063
5,069
5,075
5,081
5,087
4,969
4,975
4,981
4,987
4,993
47,000
47,050
47,100
47,150
47,200
47,250
5,653
5,664
5,675
5,686
5,697
5,203
5,209
5,215
5,221
5,227
5,653
5,664
5,675
5,686
5,697
5,329
5,335
5,341
5,347
5,353
41,050
41,100
41,150
41,200
44,050
44,100
44,150
44,200
47,050
47,100
47,150
47,200
41,250
41,300
41,350
41,400
41,450
41,300
41,350
41,400
41,450
41,500
4,733
4,739
4,745
4,751
4,757
4,513
4,519
4,525
4,531
4,537
4,733
4,739
4,745
4,751
4,757
4,639
4,645
4,651
4,657
4,663
44,250
44,300
44,350
44,400
44,450
44,300
44,350
44,400
44,450
44,500
5,093
5,099
5,105
5,111
5,117
4,873
4,879
4,885
4,891
4,897
5,093
5,099
5,105
5,111
5,117
4,999
5,005
5,011
5,017
5,023
47,250
47,300
47,350
47,400
47,450
47,300
47,350
47,400
47,450
47,500
5,708
5,719
5,730
5,741
5,752
5,233
5,239
5,245
5,251
5,257
5,708
5,719
5,730
5,741
5,752
5,359
5,365
5,371
5,377
5,383
41,500
41,550
41,600
41,650
41,700
41,550
41,600
41,650
41,700
41,750
4,763
4,769
4,775
4,781
4,787
4,543
4,549
4,555
4,561
4,567
4,763
4,769
4,775
4,781
4,787
4,669
4,675
4,681
4,687
4,693
44,500
44,550
44,600
44,650
44,700
44,550
44,600
44,650
44,700
44,750
5,123
5,129
5,135
5,141
5,147
4,903
4,909
4,915
4,921
4,927
5,123
5,129
5,135
5,141
5,147
5,029
5,035
5,041
5,047
5,053
47,500
47,550
47,600
47,650
47,700
47,550
47,600
47,650
47,700
47,750
5,763
5,774
5,785
5,796
5,807
5,263
5,269
5,275
5,281
5,287
5,763
5,774
5,785
5,796
5,807
5,389
5,395
5,401
5,407
5,413
41,750
41,800
41,850
41,900
41,950
41,800
41,850
41,900
41,950
42,000
4,793
4,799
4,805
4,811
4,817
4,573
4,579
4,585
4,591
4,597
4,793
4,799
4,805
4,811
4,817
4,699
4,705
4,711
4,717
4,723
44,750
44,800
44,850
44,900
44,950
44,800
44,850
44,900
44,950
45,000
5,158
5,169
5,180
5,191
5,202
4,933
4,939
4,945
4,951
4,957
5,158
5,169
5,180
5,191
5,202
5,059
5,065
5,071
5,077
5,083
47,750
47,800
47,850
47,900
47,950
47,800
47,850
47,900
47,950
48,000
5,818
5,829
5,840
5,851
5,862
5,293
5,299
5,305
5,311
5,317
5,818
5,829
5,840
5,851
5,862
5,419
5,425
5,431
5,437
5,443
(Continued)
* This column must also be used by a qualifying surviving spouse.
8
2023 Tax Table — Continued
If line 15
If line 15
If line 15
(taxable
And you are—
(taxable
And you are—
(taxable
And you are—
income) is—
income) is—
income) is—
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
At
But
Single
Married Married Head of
least
less
than
filing
filing
a
least
less
than
filing
filing
a
least
less
than
filing
filing
a
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
jointly * sepa-
rately
house-
hold
Your tax is—
Your tax is—
Your tax is—
48,000
51,000
54,000
48,000
48,050
48,100
48,150
48,200
48,250
5,873
5,884
5,895
5,906
5,917
5,323
5,329
5,335
5,341
5,347
5,873
5,449
5,455
5,461
5,467
5,473
51,000
51,050
51,100
51,150
51,200
51,250
6,533
6,544
6,555
6,566
6,577
5,683
5,689
5,695
5,701
5,707
6,533
5,809
5,815
5,821
5,827
5,833
54,000
54,050
54,100
54,150
54,200
54,250
7,193
7,204
7,215
7,226
7,237
6,043
6,049
6,055
6,061
6,067
7,193
6,169
6,175
6,181
6,187
6,193
48,050
5,884
5,895
5,906
5,917
51,050
6,544
6,555
6,566
6,577
54,050
7,204
7,215
7,226
7,237
48,100
48,150
48,200
51,100
51,150
51,200
54,100
54,150
54,200
48,250
48,300
48,350
48,400
48,450
48,300
48,350
48,400
48,450
48,500
5,928
5,939
5,950
5,961
5,972
5,353
5,359
5,365
5,371
5,377
5,928
5,939
5,950
5,961
5,972
5,479
5,485
5,491
5,497
5,503
51,250
51,300
51,350
51,400
51,450
51,300
51,350
51,400
51,450
51,500
6,588
6,599
6,610
6,621
6,632
5,713
5,719
5,725
5,731
5,737
6,588
6,599
6,610
6,621
6,632
5,839
5,845
5,851
5,857
5,863
54,250
54,300
54,350
54,400
54,450
54,300
54,350
54,400
54,450
54,500
7,248
7,259
7,270
7,281
7,292
6,073
6,079
6,085
6,091
6,097
7,248
7,259
7,270
7,281
7,292
6,199
6,205
6,211
6,217
6,223
48,500
48,550
48,600
48,650
48,700
48,550
48,600
48,650
48,700
48,750
5,983
5,994
6,005
6,016
6,027
5,383
5,389
5,395
5,401
5,407
5,983
5,994
6,005
6,016
6,027
5,509
5,515
5,521
5,527
5,533
51,500
51,550
51,600
51,650
51,700
51,550
51,600
51,650
51,700
51,750
6,643
6,654
6,665
6,676
6,687
5,743
5,749
5,755
5,761
5,767
6,643
6,654
6,665
6,676
6,687
5,869
5,875
5,881
5,887
5,893
54,500
54,550
54,600
54,650
54,700
54,550
54,600
54,650
54,700
54,750
7,303
7,314
7,325
7,336
7,347
6,103
6,109
6,115
6,121
6,127
7,303
7,314
7,325
7,336
7,347
6,229
6,235
6,241
6,247
6,253
48,750
48,800
48,850
48,900
48,950
48,800
48,850
48,900
48,950
49,000
6,038
6,049
6,060
6,071
6,082
5,413
5,419
5,425
5,431
5,437
6,038
6,049
6,060
6,071
6,082
5,539
5,545
5,551
5,557
5,563
51,750
51,800
51,850
51,900
51,950
51,800
51,850
51,900
51,950
52,000
6,698
6,709
6,720
6,731
6,742
5,773
5,779
5,785
5,791
5,797
6,698
6,709
6,720
6,731
6,742
5,899
5,905
5,911
5,917
5,923
54,750
54,800
54,850
54,900
54,950
54,800
54,850
54,900
54,950
55,000
7,358
7,369
7,380
7,391
7,402
6,133
6,139
6,145
6,151
6,157
7,358
7,369
7,380
7,391
7,402
6,259
6,265
6,271
6,277
6,283
49,000
52,000
55,000
49,000
49,050
49,100
49,150
49,200
49,250
6,093
6,104
6,115
6,126
6,137
5,443
5,449
5,455
5,461
5,467
6,093
6,104
6,115
6,126
6,137
5,569
5,575
5,581
5,587
5,593
52,000
52,050
52,100
52,150
52,200
52,250
6,753
6,764
6,775
6,786
6,797
5,803
5,809
5,815
5,821
5,827
6,753
6,764
6,775
6,786
6,797
5,929
5,935
5,941
5,947
5,953
55,000
55,050
55,100
55,150
55,200
55,250
7,413
7,424
7,435
7,446
7,457
6,163
6,169
6,175
6,181
6,187
7,413
7,424
7,435
7,446
7,457
6,289
6,295
6,301
6,307
6,313
49,050
49,100
49,150
49,200
52,050
52,100
52,150
52,200
55,050
55,100
55,150
55,200
49,250
49,300
49,350
49,400
49,450
49,300
49,350 &nbs