2023 Federal Income Tax Brackets and Rates
The 2023 federal income tax brackets are based on taxable income and filing status. The U.S. uses a progressive tax system with seven marginal tax rates: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
Tax Brackets for 2023
| Tax Rate | Single Filers | Married Filing Jointly | Head of Household |
| 10% | $0 – $11,000 | $0 – $22,000 | $0 – $15,700 |
| 12% | $11,000 – $44,725 | $22,000 – $89,450 | $15,700 – $59,850 |
| 22% | $44,725 – $95,375 | $89,450 – $190,750 | $59,850 – $95,350 |
| 24% | $95,375 – $182,100 | $190,750 – $364,200 | $95,350 – $182,100 |
| 32% | $182,100 – $231,250 | $364,200 – $462,500 | $182,100 – $231,250 |
| 35% | $231,250 – $578,125 | $462,500 – $693,750 | $231,250 – $578,100 |
| 37% | $578,125 or more | $693,750 or more | $578,100 or more |
Note: These brackets apply to 2023 tax returns, filed in 2024. The IRS adjusted thresholds for inflation using the Chained Consumer Price Index (C-CPI).
Standard Deductions for 2023
Single: $13,850
Married Filing Jointly: $27,700
Head of Household: $20,800
Where to Find Official 2023 Tax Tables
IRS Publication 17 (2023): https://www.irs.gov/pub/irs-prior/i1040tt--2023.pdf
IRS Federal Tax Brackets Page: https://www.irs.gov/filing/federal-income-tax-rates-and-brackets
These tables are used to calculate federal income tax liability on Form 1040. For state-specific tax tables (e.g., West Virginia), consult your state’s Department of Revenue.