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
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