Chap 01 15e Spilker
1) The following are a series of tables that may be referred to in several questions throughout
your test. Please refer to these tables as needed or as directed.
2023 Tax Rate SchedulesIndividualsSchedule X-Single
If taxable income is But not The tax is:
over: over:
$ 0 $ 11,000 10% of taxable income
$ 11,000 $ 44,725 $1,100 plus 12% of the excess
over $11,000
$ 44,725 $ 95,375 $5,147 plus 22% of the excess
over $44,725
$ 95,375 $ 182,100 $16,290 plus 24% of the excess
over $95,375
$ 182,100 $ 231,250 $37,104 plus 32% of the excess
over $182,100
$ 231,250 $ 578,125 $52,832 plus 35% of the excess
over $231,250
$ 578,125 — $174,238.25 plus 37% of the
excess over $578,125
Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)
If taxable income is But not The tax is:
over: over:
$ 0 $ 22,000 10% of taxable income
$ 22,000 $ 89,450 $2,200 plus 12% of the excess
over $22,000
$ 89,450 $ 190,750 $10,294 plus 22% of the excess
over $89,450
$ 190,750 $ 364,200 $32,580 plus 24% of the excess
over $190,750
$ 364,200 $ 462,500 $74,208 plus 32% of the excess
over $364,200
$ 462,500 $ 693,750 $105,664 plus 35% of the excess
over $462,500
$ 693,750 — $186,601.50 plus 37% of the
excess over $693,750
Schedule Z-Head of Household
If taxable income is But not The tax is:
over: over:
$ 0 $ 15,700 10% of taxable income
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