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Tax in the United States

Your personal tax guide for the United States of America

Going to or leaving the United States of America

Local tax information for the USA.
Local information Details

Tax authority

The Internal Revenue Service (IRS)

Website

www.irs.gov

Tax year

1 January to 31 December

Tax return due date

15 April (for US residents residing overseas on 15 April there is a 2 month automatic extension to 15 June)

Are tax return extensions possible?

Yes. However, an extension to file a return is not an extension to pay tax. To prevent interest and penalties from being charged on unpaid tax, any tax due should be paid by 15 April.

Is joint filing possible?

Yes, depending on personal circumstances, married taxpayers may file jointly or elect to file as 'married filing separate'.

Local tax information for the USA.
Local information

Tax authority

Details

The Internal Revenue Service (IRS)

Local information

Website

Details

www.irs.gov

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

15 April (for US residents residing overseas on 15 April there is a 2 month automatic extension to 15 June)

Local information

Are tax return extensions possible?

Details

Yes. However, an extension to file a return is not an extension to pay tax. To prevent interest and penalties from being charged on unpaid tax, any tax due should be paid by 15 April.

Local information

Is joint filing possible?

Details

Yes, depending on personal circumstances, married taxpayers may file jointly or elect to file as 'married filing separate'.

2022 income tax rates

2022 income tax rates, married filing separately
Married filing jointly. Taxable income band USD National income tax rates

0 to 10,275

10%

10,276 to 41,775

12%

41,776 to 89,075

22%

89,076 to 170,050

24%

170,051 to 215,950

32%

215,951 to 323,925

35%

323,926 +

37%

2022 income tax rates, married filing separately
Married filing jointly. Taxable income band USD

0 to 10,275

National income tax rates

10%

Married filing jointly. Taxable income band USD

10,276 to 41,775

National income tax rates

12%

Married filing jointly. Taxable income band USD

41,776 to 89,075

National income tax rates

22%

Married filing jointly. Taxable income band USD

89,076 to 170,050

National income tax rates

24%

Married filing jointly. Taxable income band USD

170,051 to 215,950

National income tax rates

32%

Married filing jointly. Taxable income band USD

215,951 to 323,925

National income tax rates

35%

Married filing jointly. Taxable income band USD

323,926 +

National income tax rates

37%

2022 income tax rates, married filing jointly
Married filing jointly. Taxable income band USD National income tax rates

0 to 20,550

10%

20,551 to 83,550

12%

83,551 to 178,150

22%

178,151 to 340,100

24%

340,100 to 431,900

32%

431,901 to 647,850

35%

647,851 +

37%

2022 income tax rates, married filing jointly
Married filing jointly. Taxable income band USD

0 to 20,550

National income tax rates

10%

Married filing jointly. Taxable income band USD

20,551 to 83,550

National income tax rates

12%

Married filing jointly. Taxable income band USD

83,551 to 178,150

National income tax rates

22%

Married filing jointly. Taxable income band USD

178,151 to 340,100

National income tax rates

24%

Married filing jointly. Taxable income band USD

340,100 to 431,900

National income tax rates

32%

Married filing jointly. Taxable income band USD

431,901 to 647,850

National income tax rates

35%

Married filing jointly. Taxable income band USD

647,851 +

National income tax rates

37%

2022 income tax rates, single person
Single person. Taxable income band USD National income tax rates

0 to 10,275

10%

10,276 to 41,775

12%

41,776 to 89,075

22%

89,076 to 170,050

24%

170,051 to 215,950

32%

215,951 to 539,900

35%

539,901 +

37%

2022 income tax rates, single person
Single person. Taxable income band USD

0 to 10,275

National income tax rates

10%

Single person. Taxable income band USD

10,276 to 41,775

National income tax rates

12%

Single person. Taxable income band USD

41,776 to 89,075

National income tax rates

22%

Single person. Taxable income band USD

89,076 to 170,050

National income tax rates

24%

Single person. Taxable income band USD

170,051 to 215,950

National income tax rates

32%

Single person. Taxable income band USD

215,951 to 539,900

National income tax rates

35%

Single person. Taxable income band USD

539,901 +

National income tax rates

37%

2022 income tax rates, head of household
Head of household. Taxable income band USD National income tax rates

0 to 14,650

10%

14,651 to 55,900

12%

55,901 to 89,050

22%

89,051 to 170,050

24%

170,051 to 215,950

32%

215,951 to 539,900

35%

539,901 +

37%

2022 income tax rates, head of household
Head of household. Taxable income band USD

0 to 14,650

National income tax rates

10%

Head of household. Taxable income band USD

14,651 to 55,900

National income tax rates

12%

Head of household. Taxable income band USD

55,901 to 89,050

National income tax rates

22%

Head of household. Taxable income band USD

89,051 to 170,050

National income tax rates

24%

Head of household. Taxable income band USD

170,051 to 215,950

National income tax rates

32%

Head of household. Taxable income band USD

215,951 to 539,900

National income tax rates

35%

Head of household. Taxable income band USD

539,901 +

National income tax rates

37%

Unmarried non-resident aliens are taxed under the rates for single individuals. Married non-residents whose spouses are also non-residents are generally taxed under the rates for married persons filing separately.

In addition, higher income taxpayers with income over USD250,000 for married filing jointly and USD200,000 for single filing are subject to a 3.8% tax on their “net investment income”. The definition of “net investment income” is broad and essentially includes all income other than income from a trade or business. Compensation from personal services is generally excluded from this tax.

The United States also imposes alternative minimum tax (AMT) at a rate of 26% on alternative minimum taxable income, up to USD206,100, for all filers except USD103,050 for married filing separately and at a rate of 28% on alternative minimum taxable income exceeding USD206,100 for all filers except USD103,050 for married filing separately (long-term capital gains and qualified dividends are generally taxed at lower rates of 15% or 20%.

Some states, cities and municipalities also levy income tax. City or municipal income tax rates are generally 1% or lower. However, the top 2022 rate for residents of New York City is 3.876%. State income tax rates generally range from 0% to 12%. Therefore, an individual’s total income tax liability depends on the state and the municipality where the individual resides or works.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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