Page 135 - Individual Forms & Instructions Guide

Page 15 of 26 Fileid: … -tax-table/2022/a/xml/cycle02/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
2022 Tax Computation Worksheet—Line 16 13:19 - 28-Nov-2022

See the instructions for line 16 to see if you must use the worksheet below to figure your tax.
!
CAUTION

Note. If you are required to use this worksheet to figure the tax on an amount from another form or worksheet, such as the Qualified Dividends
and Capital Gain Tax Worksheet, the Schedule D Tax Worksheet, Schedule J, Form 8615, or the Foreign Earned Income Tax Worksheet, enter
the amount from that form or worksheet in column (a) of the row that applies to the amount you are looking up. Enter the result on the
appropriate line of the form or worksheet that you are completing.

Section A—Use if your filing status is Single. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the entry
If line 15 is— Enter the amount from line 15 Multiplication amount (a) by (b) Subtraction amount space on line 16.
At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 6,164.50 $
Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 19,768.50 $
Over $215,950 but not over $539,900 $ × 35% (0.35) $ $ 26,247.00 $
Over $539,900 $ × 37% (0.37) $ $ 37,045.00 $
Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse. Complete the row below
that applies to you.

Tax.
(c) Subtract (d) from (c). Enter the
Taxable income. (a) (b) Multiply (d) result here and on the entry
If line 15 is— Enter the amount from line 15 Multiplication amount (a) by (b) Subtraction amount space on line 16.
At least $100,000 but not over $178,150 $ × 22% (0.22) $ $ 8,766.00 $
Over $178,150 but not over $340,100 $ × 24% (0.24) $ $ 12,329.00 $
Over $340,100 but not over $431,900 $ × 32% (0.32) $ $ 39,537.00 $
Over $431,900 but not over $647,850 $ × 35% (0.35) $ $ 52,494.00 $
Over $647,850 $ × 37% (0.37) $ $ 65,451.00 $

Section C—Use if your filing status is Married filing separately. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the entry
If line 15 is— Enter the amount from line 15 Multiplication amount (a) by (b) Subtraction amount space on line 16.
At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 6,164.50 $
Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 19,768.50 $
Over $215,950 but not over $323,925 $ × 35% (0.35) $ $ 26,247.00 $
Over $323,925 $ × 37% (0.37) $ $ 32,725.50 $
Section D—Use if your filing status is Head of household. Complete the row below that applies to you.
Tax.
(c) Subtract (d) from (c). Enter
Taxable income. (a) (b) Multiply (d) the result here and on the
If line 15 is— Enter the amount from line 15 Multiplication amount (a) by (b) Subtraction amount entry space on line 16.
At least $100,000 but not over $170,050 $ × 24% (0.24) $ $ 7,664.00 $
Over $170,050 but not over $215,950 $ × 32% (0.32) $ $ 21,268.00 $
Over $215,950 but not over $539,900 $ × 35% (0.35) $ $ 27,746.50 $
Over $539,900 $ × 37% (0.37) $ $ 38,544.50 $

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