2023 QUICK REFERENCE CHART

LONG-TERM CAPITAL GAINS

SINGLE 0% to 44,625; 15% 44,626 to 492,300; 20% 492,301+
MFJ 0% to 89,200; 15% 89,201 to 553,850; 20% 553,851+
HOH 0% to 59,750; 15% 59,751 to 523,050; 20% 523,051+
MFS 0% TO 44,625; 15% 44,626 to 276,900; 20% 276,901+

SOCIAL SECURITY/ SE TAX

Maximum FICA/SE Earnings $160,200
Maximum Employee FICA Tax $9,932
Maximum SE FICA Tax $19,865
Maximum Employee/SE Medical No limit

AFFORDABLE CARE ACT

Additional .9% Medicare Tax On Earned Income Above:
$250,000- Married Filing Jointly
$200,000-Single, Head of Household
$125,000-Married Filing Separately

3.8% Surtax on LESSER of:

Net Investment Income, or Modified AGI in Excess of :
$250,000-Married Filing Jointly
$200,000-Single, Head of Household
$125,000-Married Filing Separately

2023 STANDARD DEDUCTION Plus Blind

FILING STATUS AMOUNT Or Over 65
Married Filing Jointly $27,700 $1,500
Single $13,850 $1,850
Head of Household $20,800 $1,850
Married Filing Separately $13,850 $1,500