개정세법
A COMPANION FOR YOUR GROWTH


Items
2020
2021
2022
2023
Remark
Standard deduction
Single$12,400$12,550$12,950$13,850or MFS
MFJ$24,800$25,100$25,900$27,700or Surviving Spouse 
Head$18,650$18,800$19,400$20,800
AMT exemption$72,900$73,600$75,900$81,3002024 : $85,700
Foreign earned income exclusion$107,600$108,700$112,000$120,000F2555
Standard milage rate
Business57.5 cents56.0 cents58.5 cents65.5 cents 
Medical17.0 cents16.0 cents18.0 cents 22.0 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$3,600$2,000$2,000Age 16 or younger
Refund$1,400$3,600$1,500$1,600ACTC
Annual contribution to IRA$6,000$6,000$6,000$6,500 
Gift tax annual exclusion$15,000$15,000$16,000$17,000 2024 : $18,000
Unified transfer tax exclusion$11,580,000$11,700,000$12,060,000 $12,920,0002018~2025

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