Page 165 - Individual Forms & Instructions Guide

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2023 Tax Rate Schedules 11:55 - 30-Nov-2022

Caution. Don’t use these Tax Rate Schedules to figure your 2022 taxes. Use only to figure your 2023 estimated taxes.
Schedule X—Use if your 2023 filing status is Schedule Z—Use if your 2023 filing status is
Single Head of household
If line 3 If line 3
is: The tax is: is: The tax is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $11,000 ----------- + 10% $0 $0 $15,700 ----------- + 10% $0
11,000 44,725 $1,100.00 + 12% 11,000 15,700 59,850 $1,570.00 + 12% 15,700
44,725 95,375 5,147.00 + 22% 44,725 59,850 95,350 6,868.00 + 22% 59,850
95,375 182,100 16,290.00 + 24% 95,375 95,350 182,100 14,678.00 + 24% 95,350
182,100 231,250 37,104.00 + 32% 182,100 182,100 231,250 35,498.00 + 32% 182,100
231,250 578,125 52,832.00 + 35% 231,250 231,250 578,100 51,226.00 + 35% 231,250
578,125 ----------- 174,238.25 + 37% 578,125 578,100 ----------- 172,623.50 + 37% 578,100
Schedule Y-1— Use if your 2023 filing status is Schedule Y-2—Use if your 2023 filing status is
Married filing jointly or Qualifying surviving spouse Married filing separately
If line 3 The tax is: If line 3 The tax is:
is: is:
of the of the
But not amount But not amount
Over— over— over— Over— over— over—
$0 $22,000 ----------- + 10% $0 $0 $11,000 --------- + 10% $0
22,000 89,450 $2,200.00 + 12% 22,000 11,000 44,725 $1,100.00 + 12% 11,000
89,450 190,750 10,294.00 + 22% 89,450 44,725 95,375 5,147.00 + 22% 44,725
190,750 364,200 32,580.00 + 24% 190,750 95,375 182,100 16,290.00 + 24% 95,375
364,200 462,500 74,208.00 + 32% 364,200 182,100 231,250 37,104.00 + 32% 182,100
462,500 693,750 105,664.00 + 35% 462,500 231,250 346,875 52,832.00 + 35% 231,250
693,750 --------- 186,601.50 + 37% 693,750 346,875 ----------- 93,300.75 + 37% 346,875

Form 1040-ES (2023) -7-