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2022 Federal Individual Income Tax Rate Schedule 

Below is the 2022 federal income tax rate schedule for "ordinary income" based on filing status.

Single

If taxable income is between: $1 to $10,275 x 10% minus $0 = Tax* $10,276 to $41,775 x 12% minus $206 = Tax* $41,776 to $89,075 x 22% minus $4,383 = Tax* $89,076 to $170,050 x 24% minus $6,165 = Tax* $170,051 to $215,950 x 32% minus $19,769 = Tax* $215,951 to $539,900 x 35% minus $26,247 = Tax* $539,900 to ................. x 37% minus $37,045 = Tax*

Head of Household

If taxable income is between: $1 to $14,650 x 10% minus $0 = Tax* $14,651 to $55,900 x 12% minus $293 = Tax* $55,901 to $89,050 x 22% minus $5,883 = Tax* $89,051 to $170,050 x 24% minus $7,664 = Tax* $170,051 to $215,950 x 32% minus $21,268 = Tax* $215,951 to $539,900 x 35% minus $27,747 = Tax* $539,901 to ................. x 37% minus $38,545 = Tax*

Married Filing Jointly OR Qualifying Widow(er)

If taxable income is between: $1 to $20,550 x 10% minus $0 = Tax* $20,551 to $83,550 x 12% minus $411 = Tax* $83,551 to $178,150 x 22% minus $8,766 = Tax* $178,151 to $340,100 x 24% minus $12,329 = Tax* $340,101 to $431,900 x 32% minus $39,537 = Tax* $431,901 to $647,850 x 35% minus $52,494 = Tax* $647,851 to ................. x 37% minus $65,451 = Tax*

Married Filing Separately

If taxable income is between: $1 to $10,275 x 10% minus $0 = Tax* $10,276 to $41,775 x 12% minus $206 = Tax* $41,776 to $89,075 x 22% minus $4,383 = Tax* $89,076 to $170,050 x 24% minus $6,165 = Tax* $170,051 to $215,950 x 32% minus $19,769 = Tax* $215,951 to $323,925 x 35% minus $26,247 = Tax* $323,926 to ................. x 37% minus $32,725 = Tax*

Example Federal income Tax Calculation

For tax year 2022, Joe is a SINGLE taxpayer and has ordinary taxable income in the amount of $43,500. What is his regular federal income tax? Using the 2022 regular income tax rate schedule above for a single person, Joe's federal income tax is $5,187. $43,500 X 22% = $9,570 - $4,383 = $5,187*

*The IRS tax tables MUST be used for taxable income LESS THAN $100,000 to calculate the EXACT income tax. The calculations above should come within $100 of the EXACT income tax.