会计資源
稅率
2021 Tax Rates – Single Taxpayers – Standard Deduction $12,550
10%
12%
22%
24%
32%
35%
37%
0 to $9,950
$9,950 to $40,525
$40,525 to $86,375
$86,375 to $164,925
$164,925 to $209,425
$209,425 to $523,600
Over $518,400
2021 Tax Rates – Married Jointly & Surviving Spouses – Standard Deduction $25,100
10%
12%
22%
24%
32%
35%
37%
0 to $19,900
$19,900 to $81,050
$81,050 to $172,750
$172,750 to $329,850
$329,850 to $418,850
$418,850 to $628,300
Over $628,300
2021 Tax Rates – Married Filing Separately – Standard Deduction $12,550
10%
12%
22%
24%
32%
35%
37%
0 to $9,950
$9,950 to $40,525
$40,525 to $86,375
$86,355 to $164,925
$164,925 to $209,425
$209,425 to $314,150
Over $314,150
2021 Tax Rates – Head of Household – Standard Deduction $18,800
10%
12%
22%
24%
32%
35%
37%
0 to $14,200
$14,200 to $54,200
$54,200 to $86,350
$86,350 to $164,900
$164,900 to $209,400
$209,400 to $523,600
Over $523,600
2021 Tax Rates – Estates & Trusts
10%
24%
35%
37%
0 to $2,650
$2,650 to $9,550
$9,550 to $13,050
Over $13,050
Social Security – 2021 Tax Rates
Social Security Tax Rate: Employers
Social Security Tax Rate: Employees
Social Security Tax Rate: Self-Employed
Maximum Taxable Earnings
Medicare Base Salary
Medicare Tax Rate: Employers
Medicare Tax Rate: Employees
Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers)
Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers)
6.2%
6.2%
15.3%
$142,800
Unlimited
1.45%
1.45%
0.9%
3.8%
Miscellaneous – 2021 Tax Rates
Business expensing limit: Cap on equipment purchases
Business expensing limit: New and Used Equipment and Software
Qualified Business Income threshold amount:
Qualified Small Employer Health Reimbursement Arrangement limit:
Prior-year safe harbor for estimated taxes of higher-income
Standard mileage rate for business driving
Standard mileage rate for medical driving
Standard mileage rate for moving driving – Members of the Armed Forces on active duty who move because of a permanent change of station
Standard mileage rate for charitable driving
Child Tax Credit
Unearned income maximum for children under 19 before kiddie tax applies
Maximum capital gains tax rate for taxpayers with income up to $40,400 for single filers, $80,800 for married filing jointly
Maximum capital gains tax rate for taxpayers with income above $40,400 for single filers, $80,800 for married filing jointly
Maximum capital gains tax rate for taxpayers with income above $445,850 for single filers, $501,600 for married filing jointly
Capital gains tax rate for unrecaptured Sec. 1250 gains
Capital gains tax rate on collectibles
Maximum contribution for Traditional/Roth IRA
Maximum employee contribution to SIMPLE IRA
Maximum Contribution to SEP IRA
401(k) maximum employee contribution limit
Estate tax exemption
Annual Exclusion for Gifts
$2,620,000
$1,050,000
$164,925 (single and head of household); $329,800 (married filing joint return)
$5,300 (single coverage); $10,700 (family coverage)
110% of your 2020 tax liability
56 cents
16 cents
16 cents
14 cents
$2,000
$1,100
0%
15%
20%
25%
28%
$6,000 if under age 50
$7,000 if 50 or older
$13,500 if under age 50
$16,500 if 50 or older
25% of eligible compensation
up to $58,000
$19,500 if under age 50
$26,000 if 50 or older
$11,700,000
$15,000
Education – 2021 Tax Rates
American Opportunity Credit (Hope)
Lifetime Learning Credit
Student Loan Interest Deduction
Coverdell Education Savings Contribution
$2,500
$2,000
$2,500
$142,800
Standard Meal Rates for Family Child Care Providers for income tax returns
Continental U.S.
For each breakfast
For each lunch or supper
For each snack (up to 3 per day for each child)
2020-21 Tax Rates (July 1, 2020-June 30, 2021)
$1.39
$2.61
$0.78
Alaska
For each breakfast
For each lunch or supper
For each snack (up to 3 per day for each child)
2020-21 Tax Rates (July 1, 2020-June 30, 2021)
$2.22
$4.24
$1.26
Hawaii
For each breakfast
For each lunch or supper
For each snack (up to 3 per day for each child)
2020-21 Tax Rates (July 1, 2020-June 30, 2021)
$1.62
$3.06
$0.91