개정세법
A COMPANION FOR YOUR GROWTH


Items
2019
2020
2021
2022
Remark
Standard deduction
Single$12,200$12,400$12,550$12,950or MFS
MFJ$24,400$24,800$25,100$25,900or Surviving Spouse 
Head$18,350$18,650$18,800$19,400
Personal exemption$0$0$0$0Eliminated
Foreign earned income exclusion$105,900$107,600$108,700$112,000F2555
Standard milage rate
Business58.0 cents57.5 cents56.0 cents58.5 cents 
Medical20.0 cents17.0 cents16.0 cents 18.0 centsor Moving
Charitable14.0 cents14.0 cents14.0 cents14.0 cents 
Maximum thresholdSingle$200,000$200,000$200,000$200,000MAGI
MFS$200,000$200,000$200,000$200,000
MFJ$400,000$400,000$400,000$400,000
CTCCredit$2,000$2,000 $3,600$2,000Age 16 or younger
Refund$1,400$1,400 $3,600$1,500ACTC
Annual contribution to IRA$6,000$6,000$6,000$6,000 
Gift tax annual exclusion$15,000$15,000$15,000$16,000  2023:$16,000
Unified transfer tax exclusion$11,400,000$11,580,000$11,700,000 $12,060,0002018~2025

영유미국세무자문사무소   서울 : 서울시 강남구 테헤란로 151, 역삼하이츠빌딩 1202호 (06132) TEL. 02-534-7277 FAX. 02-6008-4092
뉴욕 : 1177 Avenue of the Americas 5FL, New York, NY 10036, USA TEL. 347-695-4185 FAX 718-744-2015
사업자등록번호 : 114-15-41662   통신판매업신고번호 : 제 2019-서울강남-03518호   E-mail. juniour@empas.com
COPYRIGHT© 영유세무회계법인 ALL RIGHTS RESERVED.
Today 116
Count 255,552