IRS 가이드
최종 업데이트
2024년 소득에 대한 과세비율 (Tax Brackets)
2024년 과세 연도에 공동으로 신고하는 기혼 커플 (married couples filing jointly)의 표준 공제액은 2023년도 과세 연도에서 $1,500 증가한 $29,200입니다. 단독 납세자 (single taxpayers)와 별도로 신고하는 기혼 개인 (married individuals filing separately)의 경우, 표준 공제액은 2023년 대비 $750 증가한 $14,600 입니다.
가구주 (heads of households)의 경우, 2024년도 세금 연도의 표준 공제액은 2023년 과세 연도의 금액에서 $1,100 증가한 $21,900 입니다.
한계세율 (marginal rates): 2024년도 소득이 $609,350을 초과하는 단독 납세자 (single taxpayers)에 대한 최고 세율은 37%로 유지됩니다. *(공동으로 신고하는 기혼 커플의 경우 $731,200)
다음은 2024년 과세연도에 대한 과세비율표 입니다:
(참고. 2024년 과세연도에 대한 세금은 2025년도에 보고합니다.)
Filing Single
| If taxable income is over: | but not over: | the tax is: |
|---|---|---|
| $0 | $11,600 | 10% of taxable income |
| $11,600 | $47,150 | $1,160 plus 12% of the excess over $11,600 |
| $47,150 | $100,525 | $5,426 plus 22% of the excess over $47,150 |
| $100,525 | $191,950 | $17,168.50 plus 24% of the excess over $100,525 |
| $191,950 | $243,725 | $39,110.50 plus 32% of the excess over $191,150 |
| $243,725 | $609,350 | $55,678.50 plus 35% of the excess over $243,725 |
| $609,350 | no limit | $183,647.25 plus 37% of the excess over $609,350 |
Married Filing Jointly
| If taxable income is over: | but not over: | the tax is: |
|---|---|---|
| $0 | $23,200 | 10% of taxable income |
| $23,200 | $94,300 | $2,320 plus 12% of the excess over $23,200 |
| $94,300 | $201,050 | $10,852 plus 22% of the excess over $94,300 |
| $201,050 | $383,900 | $34,337 plus 24% of the excess over $201,050 |
| $383,900 | $487,450 | $78,221 plus 32% of the excess over $383,900 |
| $487,450 | $731,200 | $111,357 plus 35% of the excess over $487,450 |
| $731,200 | no limit | $196,669.50 plus 37% of the excess over $731,200 |
Married Filing Separately
| If taxable income is over: | but not over: | the tax is: |
|---|---|---|
| $0 | $11,600 | 10% of taxable income |
| $11,600 | $47,150 | $1,160 plus 12% of the excess over $11,600 |
| $47,150 | $100,525 | $5,426 plus 22% of the excess over $47,150 |
| $100,525 | $191,950 | $17,168.50 plus 24% of the excess over $100,525 |
| $191,950 | $243,725 | $39,110.50 plus 32% of the excess over $191,150 |
| $243,725 | $365,600 | $55,678.50 plus 35% of the excess over $243,725 |
| $365,600 | no limit | $98,334.75 plus 37% of the excess over $365,600 |
Head of Household
| If taxable income is over: | but not over: | the tax is: |
|---|---|---|
| $0 | $16,550 | 10% of taxable income |
| $16,550 | $63,100 | $1,655 plus 12% of the excess over $16,550 |
| $63,100 | $100,500 | $7,241 plus 22% of the excess over $63,100 |
| $100,500 | $191,950 | $15,469 plus 24% of the excess over $100,500 |
| $191,950 | $243,700 | $37,417 plus 32% of the excess over $191,150 |
| $243,700 | $609,350 | $53,977 plus 35% of the excess over $243,700 |
| $609,350 | no limit | $181,954.50 plus 37% of the excess over $609,350 |
본 내용은 IRS 공개 자료와 언론 보도를 정리한 일반 정보이며, 개별 세무·법률 자문이 아니에요. 자세히 보기