2022 Tax Rate Schedules

Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 10,275	10% of taxable income
$ 10,275	$ 41,775	$1,027.50 plus 12% of the excess over $10,275
$ 41,775	$ 89,075	$4,807.50 plus 22% of the excess over $41,775
$ 89,075	$ 170,050	$15,213.50 plus 24% of the excess over $89,075
$ 170,050	$ 215,950	$34,647.50 plus 32% of the excess over $170,050
$ 215,950	$ 539,900	$49,335.50 plus 35% of the excess over $215,950
$ 539,900		$162,718 plus 37% of the excess over $539,900

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 20,550	10% of taxable income
$ 20,550	$ 83,550	$2,055 plus 12% of the excess over $20,550
$ 83,550	$ 178,150	$9,615 plus 22% of the excess over $83,550
$ 178,150	$ 340,100	$30,427 plus 24% of the excess over $178,150
$ 340,100	$ 431,900	$69,295 plus 32% of the excess over $340,100
$ 431,900	$ 647,850	$98,671 plus 35% of the excess over $431,900
$ 647,850		$174,253.50 plus 37% of the excess over $647,850

Schedule Z-Head of Household

If taxable income is over:	But not over:	The tax is:
$ 0	$ 14,650	10% of taxable income
$ 14,650	$ 55,900	$1,465 plus 12% of the excess over $14,650
$ 55,900	$ 89,050	$6,415 plus 22% of the excess over $55,900
$ 89,050	$ 170,050	$13,708 plus 24% of the excess over $89,050
$ 170,050	$ 215,950	$33,148 plus 32% of the excess over $170,050
$ 215,950	$ 539,900	$47,836 plus 35% of the excess over $215,950
$ 539,900		$161,218.50 plus 37% of the excess over $539,900

Schedule Y-2-Married Filing Separately

If taxable income is over:	But not over:	The tax is:
$ 0	$ 10,275	10% of taxable income
$ 10,275	$ 41,775	$1,027.50 plus 12% of the excess over $10,275
$ 41,775	$ 89,075	$4,807.50 plus 22% of the excess over $41,775
$ 89,075	$ 170,050	$15,213.50 plus 24% of the excess over $89,075
$ 170,050	$ 215,950	$34,647.50 plus 32% of the excess over $170,050
$ 215,950	$ 323,925	$49,335.50 plus 35% of the excess over $215,950
$ 323,925		$87,126.75 plus 37% of the excess over $323,925

[The following information applies to the questions displayed below.]

Camille Sikorski was divorced in 2018. She currently provides a home for her 15-year-old daughter Kaly. Kaly lived in Camille's home for the entire year, and Camille paid for all the costs of maintaining the home. Camille received a salary of $55,000 and contributed $4,200 of it to a qualified retirement account (a for AGI deduction). She also received $6,000 of alimony from her former husband (per divorce decree issued in 2018). Finally, Camille paid $15,300 of expenditures that qualified as itemized deductions. (Use the tax rate schedules and 2022 rules.)

a. What is Camille's taxable income?

[The following information applies to the questions displayed below.]

Camille Sikorski was divorced in 2018. She currently provides a home for her 15-year-old daughter Kaly. Kaly lived in Camille's home for the entire year, and Camille paid for all the costs of maintaining the home. Camille received a salary of $55,000 and contributed $4,200 of it to a qualified retirement account (a for AGI deduction). She also received $6,000 of alimony from her former husband (per divorce decree issued in 2018). Finally, Camille paid $15,300 of expenditures that qualified as itemized deductions. (Use the tax rate schedules and 2022 rules.)

b. What would Camille's taxable income be if she incurred $24,300 of itemized deductions, instead of $15,300?

[The following information applies to the questions displayed below.]

Camille Sikorski was divorced in 2018. She currently provides a home for her 15-year-old daughter Kaly. Kaly lived in Camille's home for the entire year, and Camille paid for all the costs of maintaining the home. Camille received a salary of $55,000 and contributed $4,200 of it to a qualified retirement account (a for AGI deduction). She also received $6,000 of alimony from her former husband (per divorce decree issued in 2018). Finally, Camille paid $15,300 of expenditures that qualified as itemized deductions. (Use the tax rate schedules and 2022 rules.)

c. Assume the original facts but now suppose Camille's daughter, Kaly, is 25 years old and a full-time student. Kaly's gross income for the year was $5,300. Kaly provided $3,180 of her own support, and Camille provided $5,300 of support. What is Camille's taxable income?