2022 Tax Computation Worksheet - Line 16 - Single/Married/Head of Household

Sep 19, 2026

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2022 Tax Computation Worksheet for Form 1040 determines the tax amount for Line 16 by using taxable income ranges and applicable percentage rates. It provides step-by-step calculations through columns for the amount from Line 15, the multiplication factor, the computed product, and a subtraction amount to arrive at the final tax. Sections A through D cover different filing statuses: Single, Married filing jointly or qualifying surviving spouse, Married filing separately, and Head of household, each listing bracket thresholds and resulting tax figures.

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Section A—Use if your filing status is Single

Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse

Section C—Use if your filing status is Married filing separately

Section D—Use if your filing status is Head of household

2022 Tax Computation Worksheet—Line 16 See Line 16in the Instructions for Form 1040 to see if you must use the worksheet below to figure your tax. Note.If you're required to use this worksheet to figure the tax on an amount from another form or worksheet,such as the QualifiedDividends and Capital Gain Tax Worksheet,the Schedule D Tax Worksheet,Schedule J,Form 8615,or the Foreign Earned Income TaxWorksheet,enter the amount from that form or worksheet in column (a)of the row that applies to the amount you're looking up.Enter theresult on the appropriate line of the form or worksheet that you're completing. # Section A—Use if your filing status is Single.Complete the row below that applies to you. | Taxable income.
If line 15 is— | (a)
Enter the amount from
line 15 | (b)
Multiplication
amount | (c)
Multiply
(a)by(b) | (d)
Subtraction amount | Tax.
Subtract (d)from(c).
Enter the result here and
on Form 1040 or
1040-SR,line 16 | | --- | --- | --- | --- | --- | --- | | At least $100,000 but not over$170,050 | $ | ×24%(0.24) | $ | $6,164.50 | S | | Over$170,050 but not over $215,950 | $ | ×32%(0.32) | $ | $19,768.50 | S | | Over$215,950 but not over $539,900 | $ | ×35%(0.35) | $ | $26,247.00 | S | | Over $539,900 | $ | ×37%(0.37) | $ | $37,045.00 | $ | # Section B—Use if your filing status is Married filing jointly or Qualifying surviving spouse.Complete the row below that applies to you. | Taxable income.
If line 15 is— | (a)
Enter the amount
from line 15 | (b)
Multiplication
amount | (c)
Multiply
(a)by (b) | (d)
Subtraction amount | Tax.
Subtract(d)from(c).
Enter the result here and
on Form 1040 or
1040-SR,line 16 | | --- | --- | --- | --- | --- | --- | | At least $100,000 but not over$178,150 | S | ×22%(0.22) | $ | $8,766.00 | $ | | Over$178,150 but not over $340,100 | S | ×24%(0.24) | $ | $12,329.00 | $ | | Over $340,100 but not over $431,900 | $ | ×32%(0.32) | $ | $39,537.00 | $ | | Over $431,900 but not over $647,850 | S | ×35%(0.35) | $ | $52,494.00 | $ | | Over $647,850 | $ | ×37%(0.37) | $ | $65,451.00 | $ | # Section C—Use if your filing status is Married filing separately.Complete the row below that applies to you. | Taxable income.
If line 15 is— | (a)
Enter the amount from
line 15 | (b)
Multiplication
amount | (c)
Multiply
(a)by (b) | (d)
Subtraction amount | Tax.
Subtract(d)from(c).
Enter the result here and
on Form 1040 or
1040-SR,line 16 | | --- | --- | --- | --- | --- | --- | | At least $100,000 but not over$170,050 | $ | ×24%(0.24) | s | $6,164.50 | $ | | Over $170,050 but not over $215,950 | $ | ×32%(0.32) | s | $19,768.50 | $ | | Over $215,950 but not over $323,925 | $ | ×35%(0.35) | S | $26,247.00 | $ | | Over $323,925 | $ | ×37%(0.37) | s | $32,725.50 | $ | # Section D—Use if your filing status is Head of household.Complete the row below that applies to you. | Taxable income.
f line 15 is— | (a)
Enter the amount
from line 15 | (b)
Multiplication amount | (c)
Multiply
(a)by(b) | (d)
Subtraction amount | Tax.
Subtract (d)from(c).
Enter the result here and
on Form 1040 or
1040-SR,line 16 | | --- | --- | --- | --- | --- | --- | | At least $100,000 but not over$170,050 | $ | ×24%(0.24) | $ | $7,664.00 | $ | | Over $170,050 but not over $215,950 | $ | ×32%(0.32) | $ | $21,268.00 | $ | | Over $215,950 but not over $539,900 | $ | ×35%(0.35) | $ | $27,746.50 | $ | | Over $539,900 | $ | ×37%(0.37) | $ | $38,544.50 | $ |

FAQs

What is the purpose of the worksheet for Line 16?

It helps compute the tax for Line 16 using taxable income ranges and the relevant percentage rates, based on the amount from Line 15.

How do I use the worksheet when the amount comes from another form or worksheet?

Enter the amount from the other worksheet or form into column (a) on the row that matches the value you are looking up, then use the result on the appropriate Line 16.

Which sections correspond to different filing statuses?

Section A is for Single, Section B is for Married filing jointly or qualifying surviving spouse, Section C is for Married filing separately, and Section D is for Head of household.

Sep 19, 2026

Upload by Fez