2023 historical reference
These brackets apply to tax year 2023, not the current tax year. Every filing-status table below follows IRS Revenue Procedure 2022-38, section 3.01. The base standard deductions come from section 3.15 of the same procedure.
The rates apply to layers of taxable income, after deductions. Reaching a higher bracket does not mean all your income is taxed at that rate. Capital gains and qualified dividends may use different rates. Age, blindness, dependent status, and other eligibility rules can affect the standard deduction.
Single ($13,850 standard deduction)
| Taxable income | Marginal rate |
|---|
| Up to $11,000 | 10% |
| Over $11,000 to $44,725 | 12% |
| Over $44,725 to $95,375 | 22% |
| Over $95,375 to $182,100 | 24% |
| Over $182,100 to $231,250 | 32% |
| Over $231,250 to $578,125 | 35% |
| Over $578,125 | 37% |
Married filing jointly / qualifying surviving spouse ($27,700 standard deduction)
| Taxable income | Marginal rate |
|---|
| Up to $22,000 | 10% |
| Over $22,000 to $89,450 | 12% |
| Over $89,450 to $190,750 | 22% |
| Over $190,750 to $364,200 | 24% |
| Over $364,200 to $462,500 | 32% |
| Over $462,500 to $693,750 | 35% |
| Over $693,750 | 37% |
Married filing separately ($13,850 standard deduction)
| Taxable income | Marginal rate |
|---|
| Up to $11,000 | 10% |
| Over $11,000 to $44,725 | 12% |
| Over $44,725 to $95,375 | 22% |
| Over $95,375 to $182,100 | 24% |
| Over $182,100 to $231,250 | 32% |
| Over $231,250 to $346,875 | 35% |
| Over $346,875 | 37% |
Head of household ($20,800 standard deduction)
| Taxable income | Marginal rate |
|---|
| Up to $15,700 | 10% |
| Over $15,700 to $59,850 | 12% |
| Over $59,850 to $95,350 | 22% |
| Over $95,350 to $182,100 | 24% |
| Over $182,100 to $231,250 | 32% |
| Over $231,250 to $578,100 | 35% |
| Over $578,100 | 37% |
Help with a 2023 return
Mraz Tax Solutions LLC can review your filing status, income, deductions, and any need to file or amend a 2023 return. Request a free initial consultation to discuss your situation, service scope, and pricing. Specific tax advice is provided under an engagement.
