ファイリングステータス別税率表(2019年)

 各ファイリングステータスについては、Filing Status について を参照ください。

  •  Single (Resident 及び、Non Resident)
課税所得 (Taxable Income) 税率
0-9,700 10%
$9,700-$39,475 12%
$39,475-$84,200 22%
$84,200-$160,725 24%
$160,725-$204,100 32%
$204,100-$510,300 35%
$510,300- 37%


計算例) Taxable Income: 50,000ドル

→ $9,700×10%+($39,475-$9,700)×12%+($50,000-$39,475)×22%

  •  Married Filing Jointly or Qualifying Widow (er) with Dependent Child
課税所得 (Taxable Income) 税率
0-$19,400 10%
$19,400-$78,950 12%
$78,950-$168,400 22%
$168,400-$321,450 24%
$321,450-$408,200 32%
$408,200-$612,350 35%
$612,350- 37%


  •  Married Filing Separately or Married Non Resident

課税所得 (Taxable Income) 税率
0-$9,700 10%
$9,700-$39,475 12%
$39,475-$84,200 22%
$84,200-$160,725 24%
$160,725-$204,100 32%
$204,100-$306,175 35%
$306,175- 37%


  •  Head of Household

課税所得 (Taxable Income) 税率
0-$13,850 10%
$13,850-$52,850 12%
$52,850-$84,200 22%
$84,200-$160,700 24%
$160,700-$204,100 32%
$204,100-$510,300 35%
$510,300- 37%