irs.tax-rates.2023.json

{
    "name" : "irs.tax-rates.2023.json",
    "repository" : "https://github.com/bogle-tools/financial-figures",
    "path" : "data/usa/irs",
    "version" : "0.2.0",
    "note" : "THIS IS STILL JUST BRAINSTORMING, DATA STRUCTURE AND FILE LOCATIONS WILL CHANGE",
    
    "source" : [
        { 
            "date" : "2022-10-18",
            "title" : "IRS IR-2022-182: IRS provides tax inflation adjustments for tax year 2023",
            "url" : "https://www.irs.gov/newsroom/irs-provides-tax-inflation-adjustments-for-tax-year-2023"
        },
        { 
            "date" : "2022-10-18",
            "title" : "IRS RP-2022-38: 26 CFR 601.602: Tax forms and instructions",
            "url" : "https://www.irs.gov/pub/irs-drop/rp-22-38.pdf"
        }
    ],
    "TaxData" : {
        "AnnualExclusionForGifts" : 17000,
        "TaxFilers" : [
            {
                "TaxFilingStatus" : "Single",
                "StandardDeduction" : 13850,
                "TaxBrackets" : [
                    { "Rate" : "10%", "StartAmount" : 0 },
                    { "Rate" : "12%", "StartAmount" : 11000 },
                    { "Rate" : "22%", "StartAmount" : 44725 },
                    { "Rate" : "24%", "StartAmount" : 95375 },
                    { "Rate" : "32%", "StartAmount" : 182100 },
                    { "Rate" : "35%", "StartAmount" : 231250 },
                    { "Rate" : "37%", "StartAmount" : 578125 }
                ]
            },
            {
                "TaxFilingStatus" : "MarriedFilingJointly",
                "StandardDeduction" : 27700,
                "TaxBrackets" : [
                    { "Rate" : "10%", "StartAmount" : 0 },
                    { "Rate" : "12%", "StartAmount" : 22000 },
                    { "Rate" : "22%", "StartAmount" : 89450 },
                    { "Rate" : "24%", "StartAmount" : 190750 },
                    { "Rate" : "32%", "StartAmount" : 364200 },
                    { "Rate" : "35%", "StartAmount" : 462500 },
                    { "Rate" : "37%", "StartAmount" : 693750 }
                ]
            },
            {
                "TaxFilingStatus" : "HeadOfHousehold",
                "StandardDeduction" : 20800,
                "TaxBrackets" : [
                    { "Rate" : "10%", "StartAmount" : 0 },
                    { "Rate" : "12%", "StartAmount" : 15700 },
                    { "Rate" : "22%", "StartAmount" : 59850 },
                    { "Rate" : "24%", "StartAmount" : 95350 },
                    { "Rate" : "32%", "StartAmount" : 182100 },
                    { "Rate" : "35%", "StartAmount" : 231250 },
                    { "Rate" : "37%", "StartAmount" : 578100 }
                ]
            },
            {
                "TaxFilingStatus" : "MarriedFilingSeperately",
                "StandardDeduction" : 13850,
                "TaxBrackets" : [
                    { "Rate" : "10%", "StartAmount" : 0 },
                    { "Rate" : "12%", "StartAmount" : 11000 },
                    { "Rate" : "22%", "StartAmount" : 44725 },
                    { "Rate" : "24%", "StartAmount" : 95375 },
                    { "Rate" : "32%", "StartAmount" : 182100 },
                    { "Rate" : "35%", "StartAmount" : 231250 },
                    { "Rate" : "37%", "StartAmount" : 346875 }
                ]
            },
            {
                "TaxFilingStatus" : "EstatesAndTrusts",
                "TaxBrackets" : [
                    { "Rate" : "10%", "StartAmount" : 0 },
                    { "Rate" : "24%", "StartAmount" : 2900 },
                    { "Rate" : "35%", "StartAmount" : 10550 },
                    { "Rate" : "37%", "StartAmount" : 14450 }
                ]
            }
        ]
    }
}