2022 Federal Tax Brackets
Last verified: May 9, 2026 against IRS Rev. Proc. for tax year 2022 + Tax Foundation historical tables
From the desk of Josh: financial modeling at a private equity firm. See more by Josh.
Complete IRS bracket schedule and standard deduction for tax year 2022: single, married filing jointly, head of household, and married filing separately.
What changed in 2022
2022 was year 5 of the TCJA 7-bracket structure, with thresholds inflation-indexed about 3.1% over 2021 - a modest adjustment that didn't yet reflect the post-pandemic inflation surge (which would land in the 2023 adjustment). The standard deduction rose to $12,950 single / $25,900 MFJ ($400 / $800 above 2021). The 37% bracket began at $539,900 single / $647,850 MFJ. For a single filer with $85,000 taxable income, 2022 federal income tax was approximately $11,000, an effective rate of 12.94%. The legislative story of 2022 was the Inflation Reduction Act (passed August 2022) - but its tax provisions targeted corporations (15% AMT, 1% stock buyback tax) and clean-energy incentives, not individual income tax brackets. The American Rescue Plan Act's enhanced Child Tax Credit ($3,000-$3,600 per child, fully refundable, with advance monthly payments) reverted to pre-pandemic levels for tax year 2022 - the credit returned to $2,000 per child with the standard $1,400 refundable portion. The expanded EITC for childless workers under 25 also expired.
2022 Tax Brackets - Single
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 - $10,275 | $1,028 |
| 12% | $10,276 - $41,775 | $4,808 |
| 22% | $41,776 - $89,075 | $15,214 |
| 24% | $89,076 - $170,050 | $34,648 |
| 32% | $170,051 - $215,950 | $49,336 |
| 35% | $215,951 - $539,900 | $162,718 |
| 37% | Over $539,901 | - |
2022 Tax Brackets - Married Filing Jointly
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 - $20,550 | $2,055 |
| 12% | $20,551 - $83,550 | $9,615 |
| 22% | $83,551 - $178,150 | $30,427 |
| 24% | $178,151 - $340,100 | $69,295 |
| 32% | $340,101 - $431,900 | $98,671 |
| 35% | $431,901 - $647,850 | $174,254 |
| 37% | Over $647,851 | - |
2022 Tax Brackets - Head of Household
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 - $14,650 | $1,465 |
| 12% | $14,651 - $55,900 | $6,415 |
| 22% | $55,901 - $89,050 | $13,708 |
| 24% | $89,051 - $170,050 | $33,148 |
| 32% | $170,051 - $215,950 | $47,836 |
| 35% | $215,951 - $539,900 | $161,219 |
| 37% | Over $539,901 | - |
2022 Tax Brackets - Married Filing Separately
| Marginal rate | Taxable income | Tax owed at top of bracket |
|---|---|---|
| 10% | $0 - $10,275 | $1,028 |
| 12% | $10,276 - $41,775 | $4,808 |
| 22% | $41,776 - $89,075 | $15,214 |
| 24% | $89,076 - $170,050 | $34,648 |
| 32% | $170,051 - $215,950 | $49,336 |
| 35% | $215,951 - $323,925 | $87,127 |
| 37% | Over $323,926 | - |
Worked example: $85,000 single filer in 2022
Gross income $85,000 minus the 2022 single standard deduction ($12,950) = $72,050 taxable.
Notes for 2022
2022 was the fifth year of TCJA's bracket structure. The Inflation Reduction Act of 2022 made no changes to individual income tax brackets but added a 15% corporate AMT and 1% stock buyback excise tax beginning in 2023.
Modeling 2022 retroactively
The tax bracket calculator handles 2022 brackets when 2022 is selected. The paycheck calculator runs 2022 federal and state withholding tables. Note the Child Tax Credit reversion meant many families with children owed materially more 2022 federal tax than they had in 2021.
- Tax bracket calculator - stack any income through 2022's schedule
- Paycheck calculator - federal + state + FICA take-home for 2022
- Capital gains calculator - LTCG and short-term math for 2022
- Tax brackets history (1913-2026) - see 2022 in the 113-year arc
Frequently Asked Questions
What was the top marginal federal tax rate in 2022?
What was the 2022 standard deduction?
Are 2022 tax brackets still relevant?
How do marginal tax brackets actually work?
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Educational content only. 2022 tax brackets apply to income earned during 2022, generally filed in April 2023. For amended returns or current-year planning, consult a qualified CPA or tax advisor.