IRS 가이드
최종 업데이트
2023년 소득에 대한 과세비율 (Tax Brackets)
소득세는 당신의 소득에서 공제되는 금액을 제외한 뒤 남은 소득액수에 따라 정해집니다.
다음 테이블은 2024년도에 보고하시는 2023년도 소득에대한 과세비율표 입니다.
Single
| If taxable income is over: | but not over: | the tax is: |
| $0 | $11,000 | 10% of the amount over $0 |
| $11,000 | $44,725 | $1,100 plus 12% of the amount over $11,000 |
| $44,725 | $95,375 | $5,147 plus 22% of the amount over $44,725 |
| $95,375 | $182,100 | $16,290 plus 24% of the amount over $95,375 |
| $182,100 | $231,250 | $37,104 plus 32% of the amount over $182,100 |
| $231,250 | $578,125 | $52,832 plus 35% of the amount over $231,250 |
| $578,125 | no limit | $174,238 plus 37% of the amount over $578,125 |
예) 과세대산 소득이 $50,000 일경우 $11,000 까지는 10%가 적용 되고 $11,000 에서 $44,725 까지는 12%가 적용되고 $44,725 부터 $50,000 까지는 22%가 적용됩니다.
즉 $11,000 에대한 세금 $1,100 더하기 그 다음 구간 $44,725까지 발생한 ($44,725 – $11,000) 소득의 12%의 세금 $4,047 더하기 그 다음 구간 비율 22%가 적용된 ($50,000 – $44,725) 에대한 세금 $1,160.50으로 총 $6,307.50을 부담하셔야 합니다.
보통 소득에 대한 세금을 각 Paycheck에서 예납을 하시며 초과 예납시 Tax Return으로 세금 보고후 돌려받습니다.
Married Filing Jointly or Qualifying Widow (Widower)
| If taxable income is over: | but not over: | the tax is: |
| $0 | $22,000 | 10% of the amount over $0 |
| $22,000 | $89,450 | $2,200 plus 12% of the amount over $22,000 |
| $89,450 | $190,750 | $10,294 plus 22% of the amount over $89,450 |
| $190,750 | $364,200 | $32,580 plus 24% of the amount over $190,750 |
| $364,200 | $462,500 | $74,208 plus 32% of the amount over $364,200 |
| $462,500 | $693,750 | $105,664 plus 35% of the amount over $462,500 |
| $693,750 | no limit | $186,601.50 plus 37 % of the amount over $693,750 |
Married Filing Separately
| If taxable income is over: | but not over: | the tax is: |
| $0 | $11,000 | 10% of the amount over $0 |
| $11,000 | $44,725 | $1,100 plus 12% of the amount over $11,000 |
| $44,725 | $95,375 | $5,147 plus 22% of the amount over $44,725 |
| $95,375 | $182,100 | $16,290 plus 24% of the amount over $95,375 |
| $182,100 | $231,250 | $37,104 plus 32% of the amount over $182,100 |
| $231,250 | $346,875 | $52,832 plus 35% of the amount over $231,250 |
| $346,875 | no limit | $93,300.75 plus 37% of the amount over $346,875 |
Head of Household
| If taxable income is over: | but not over: | the tax is: |
| $0 | $15,700 | 10% of the amount over $0 |
| $15,700 | $59,850 | $1,570 plus 12% of the amount over $15,700 |
| $59,850 | $95,350 | $6,868 plus 22% of the amount over $59,850 |
| $95,350 | $182,100 | $14,678 plus 24% of the amount over $95,350 |
| $182,100 | $231,250 | $35,498 plus 32% of the amount over $182,100 |
| $231,250 | $578,100 | $51,226 plus 35% of the amount over $231,250 |
| $578,100 | no limit | $172,623.50 plus 37% of the amount over $578,100 |
2023년도에 보고하신 소득세에 대하여는 2022년도 세금 과세비율이 적용됩니다. 2022년도 과세 비율은 아래와 같습니다:
Single
| If taxable income is over: | but not over: | the tax is: |
| $0 | $10,275 | 10% of the amount over $0 |
| $10,275 | $41,775 | $1,027.50 plus 12% of the amount over $10,275 |
| $41,775 | $89,075 | $4,807.50 plus 22% of the amount over $41,775 |
| $89,075 | $170,050 | $15,213.50 plus 24% of the amount over $89,075 |
| $170,050 | $215,950 | $34,647.50 plus 32% of the amount over $170,050 |
| $215,950 | $539,900 | $49,335.50 plus 35% of the amount over $215,950 |
| $539,900 | no limit | $162,718 plus 37% of the amount over $539,900 |
Married Filing Jointly or Qualifying Widow (Widower)
| If taxable income is over: | but not over: | the tax is: |
| $0 | $20,550 | 10% of the amount over $0 |
| $20,550 | $83,550 | $2,055 plus 12% of the amount over $20,550 |
| $83,550 | $178,150 | $9,615 plus 22% of the amount over $83,550 |
| $178,150 | $340,100 | $30,427 plus 24% of the amount over $178,150 |
| $340,100 | $431,900 | $69,295 plus 32% of the amount over $340,100 |
| $431,900 | $647,850 | $98,671 plus 35% of the amount over $431,900 |
| $647,850 | no limit | $174,235.50 plus 37 % of the amount over $647,850 |
Married Filing Separately
| If taxable income is over: | but not over: | the tax is: |
| $0 | $10,275 | 10% of the amount over $0 |
| $10,275 | $41,775 | $1027.50 plus 12% of the amount over $10,275 |
| $41,775 | $89,075 | $4807.50 plus 22% of the amount over $41,775 |
| $89,075 | $170,050 | $15,213.50 plus 24% of the amount over $89,075 |
| $170,050 | $215,950 | $34,647.50 plus 32% of the amount over $170,050 |
| $215,950 | $323,925 | $49,335.50 plus 35% of the amount over $215,950 |
| $323,925 | no limit | $87,126.75 plus 37% of the amount over $323,925 |
Head of Household
| If taxable income is over: | but not over: | the tax is: |
| $0 | $14,650 | 10% of the amount over $0 |
| $14,650 | $55,900 | $1,465 plus 12% of the amount over $14,650 |
| $55,900 | $89,050 | $6,415 plus 22% of the amount over $55,900 |
| $89,050 | $170,050 | $13,708 plus 24% of the amount over $89,050 |
| $170,050 | $215,950 | $33,148 plus 32% of the amount over $170,050 |
| $215,950 | $539,900 | $47,836 plus 35% of the amount over $215,950 |
| $539,900 | no limit | $161,218.50 plus 37% of the amount over $539,900 |
본 내용은 IRS 공개 자료와 언론 보도를 정리한 일반 정보이며, 개별 세무·법률 자문이 아니에요. 자세히 보기