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 ファイリングステータス別税率表 (2010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。

 

 

2009年税率表

  •  Single (Resident 及び、Non Resident)
課税所得 (Taxable Income) 税率
0−8,375 10%
$8,375−$34,000 15%
$34,000−$82,400 25%
$82,400−$171,850 28%
$171,850−$373,650 33%
$373,650− 35%

計算例) Taxable Income: 50,000ドル

    → $8,375×10%+($34,000−$8,375)×15%+($50,000−$34,000)×25%

  •  Married Filing Jointly or Qualifying Widow (er) with Dependent Child
課税所得 (Taxable Income) 税率
0−$16,750 10%
$16,750−$68,000 15%
$68,000−$137,300 25%
$137,300−$209,250 28%
$209,250−$373,650 33%
$373,650− 35%
  •  Married Filing Separately or Married Non Resident

課税所得 (Taxable Income) 税率
0−$8,375 10%
$8,375−$34,000 15%
$34,000−$68,650 25%
$68,650−$104,625 28%
$104,625−$186,825 33%
$186,825− 35%
  •  Head of Household 

課税所得 (Taxable Income) 税率
0−$11,950 10%
$11,950−$45,550 15%
$45,550−$117,650 25%
$117,650−$190,550 28%
$190,550−$373,650 33%
$373,650− 35%

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