ファイリングステータス別税率表(2017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
0-9,375 10%
$9,375-$37,950 15%
$37,950-$91,900 25%
$91,900-$191,650 28%
$191,650-$416,700 33%
$416,700-$418,400 35%
$418,400- 39.6%


計算例) Taxable Income: 50,000ドル

→ $9,375×10%+($37,950-$9,325)×15%+($50,000-$37,950)×25%

  •  Married Filing Jointly or Qualifying Widow (er) with Dependent Child
課税所得 (Taxable Income) 税率
0-$18,650 10%
$18,650-$75,900 15%
$75,900-$153,100 25%
$153,100-$233,350 28%
$233,350-$416,700 33%
$416,700-$470,700 35%
$470,700- 39.6%


  •  Married Filing Separately or Married Non Resident

課税所得 (Taxable Income) 税率
0-$9,325 10%
$9,325-$37,950 15%
$37,950-$76,550 25%
$76,550-$116,675 28%
$116,675-$208,350 33%
$208,350-$235,350 35%
$235,350- 39.6%


  •  Head of Household

課税所得 (Taxable Income) 税率
0-$13,350 10%
$13,350-$50,800 15%
$50,800-$131,200 25%
$131,200-$212,500 28%
$212,500-$416,700 33%
$416,700-$444,550 35%
$444,550- 39.6%