Here are the 2022 tax figures in some of the most important categories.
We have other pages giving 2022 tax brackets and 2022 retirement contribution limits and HSA numbers. Figures for previous years are available in our Reference Room.
Standard deduction
Standard deduction, general rule
married filing jointly |
25,900 |
head of household |
19,400 |
single or separate |
12,950 |
Additional amount for aged or blind
married |
1,400 |
single |
1,750 |
Standard deduction for dependent
minimum |
1,150 |
or earned income plus |
400 |
Education benefits
Education loan deduction begins to phase out
married filing jointly |
145,000 |
others |
70,000 |
Lifetime learning credit begins to phase out
married filing jointly |
160,000 |
others |
80,000 |
Savings bond interest exclusion begins to phase out
married filing jointly |
128,650 |
others |
85,800 |
Alternative minimum tax (“AMT”)
AMT exemption amount
married filing jointly |
118,100 |
single |
75,900 |
married filing separately |
59,050 |
AMT exemption amount begins to phase out
married filing jointly |
1,079,800 |
unmarried |
539,900 |
married filing separately |
539,900 |
AMT 28% rate begins
all except MFS |
206,100 |
married filing separately |
103,050 |
Estate and gift tax
Gift tax exclusion
individual |
16,000 |
non-citizen spouse |
164,000 |
Unified credit exclusion amount
individual |
12,060,000 |
Standard mileage rates (in cents)
When not claiming actual expenses
business |
58.5 |
basis reduction |
26 |
medical and moving |
18 |
charitable |
14 |
More tax figures: Reference Room