2022/2023 Quick Tax Reference Guide
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Table of Contents
- Filing Dates | Standard Mileage Rates
- Corporate Tax Rate Schedule
- Individual Tax Rate Schedules
- Social Security and Self-Employment Tax Limits | Alternative Minimum Tax
- Standard Deductions | Personal Exemption
- First-Year Expensing Limits | Long-Term Capital Gains and Qualified Dividends
- Income Tax Rates for Estates and Trusts | Estate and Gift Taxes
- ERISA and Tax Code Pension and Retirement Plan Limits
Filing Dates | Standard Mileage Rates
Filing Deadlines for 2022 Tax / Information Returns
Tax reference guide across key 2023 IRS form filing dates
This 2023 tax calendar is a reference guide of the most common forms and due dates for individuals, businesses, and tax-exempt organizations. View specific due dates by month for filing tax forms, paying taxes, and other actions required by federal tax law. Bookmark this website to track key 2023 tax deadlines and avoid penalties as well as late fees.
Corporate Tax Rate Schedule
Source: Code Section 11(b); Form 1120 Instructions
All taxable years beginning on or after Jan. 1, 2018
Individual Tax Rate Schedules
Married Individuals Filing Joint Returns and Surviving Spouses
Source: Code Section 1(j); Rev. Proc. 2021-45 — 2023 Source: Code Section 1(j); Rev. Proc. 2022-38
Heads of Households
Source: Code Section 1(j); Rev. Proc. 2020-45 — 2023 Source: Code Section 1(j); Rev. Proc. 2022-38
Unmarried Individuals (Other than Surviving Spouses and Heads of Households)
Source: Code Section 1(j); Rev. Proc. 2020-45 — 2023 Source: Code Section 1(j); Rev. Proc. 2022-38
Married Individuals Filing Separate Returns
Source: Code Section 1(j); Rev. Proc. 2020-45 — 2023 Source: Code Section 1(j); Rev. Proc. 2022-38
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Alternative Minimum Tax
Source: Rev. Proc. 2021-45; Rev. Proc. 2022-38
Standard Deductions | Personal Exemption
Standard Deduction
Source: Code Section 63(c); Rev. Proc. 2021-45; Rev. Proc. 2022-38
Personal Exemption
Source: Code Section 151(d); Rev. Proc. 2021-45; Rev. Proc. 2022-38
Deduction For Qualified Business Income From Pass-Through Entity
Source: Code Section 199A
Subject to certain limitations, for tax years 2018 through 2025, individuals, estates, and trusts may deduct up to 20% of qualified business income they receive from sole proprietorships and pass-through entities (such as partnerships, limited liability corporations, and S corporations) in which they own an interest. The remaining income (after the 20% deduction) is taxed at the individual’s, estate’s, or trust’s regular income tax rate.
First-Year Expensing Limits | Long-Term Capital Gains and Qualified Dividends
First-Year Expensing Limits
Source: Code Section 179(b); Rev. Proc. 2021-45; Rev. Proc. 2022-38
Long-Term Capital Gains and Qualified Dividends
2022: Source: Code Section 1(h), 1(j)(5); Rev. Proc. 2021-45] — 2023: Source: Code Section 1(h), 1(j)(5); Rev. Proc. 2022-38
Income Tax Rates for Estates and Trusts | Estate and Gift Taxes
Estates and Trusts Tax Rate Schedules
2022: Source: Code Section 1 (j); Rev. Proc. 2021-45 — 2023: Source: Code Section 1 (j); Rev. Proc. 2022-38
Estate and Gift Tax Rates for Decedents Dying and Gifts Made in 2022 and 2023
Source: Code Sections 2001(c), 2502(a)
Applicable Exclusion Amount for Estate and Gift Tax
Source: Code Section 2010(c)(3); Rev. Proc. 2021-45; Rev. Proc. 2022-38
Gift Tax Annual Exclusion
Source: Rev. Proc. 2021-45; Rev. Proc. 2022-38
ERISA and Tax Code Pension and Retirement Plan Limits
ERISA and Tax Code Pension and Retirement Plan Limits
Source: Notice 2021-61; Notice 2022-55
Additional Resources
Common IRS Audit Triggers
Learn the characteristics of a tax return that triggers audits by the IRS – then how to avoid them with a comprehensive guide.
2023 Tax Calendar
Our 2023 tax calendar gives you a quick reference to the most common forms and 2023 tax due dates for individuals, businesses, and tax-exempt organizations.
2023 Tax Outlook
This report carefully examines the 2022 Inflation Reduction Act (H.R. 5376) providing the most relevant news, resources, and research to help you prepare for changes.
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Social Security and Self-Employment Tax Limits | Alternative Minimum Tax
Social Security and Self-Employment Tax Limits
Source: SSA Notice, 86 Fed. Reg. 58,715 (Oct. 22, 2021); SSA Notice, 87 Fed. Reg. 64,296 (Oct. 24, 2022)