개정세법
A COMPANION FOR YOUR GROWTH


Items
2021
2022
2023
2024
Remark
Standard deduction
Single$12,550$12,950$13,850$14,600or MFS
MFJ$25,100$25,900$27,700$29,200or QSS 
Head$25,100$19,400$20,800$21,900
AMT exemption$73,600$75,900$81,300$85,700MFJ : $133,300
Foreign earned income exclusion$108,700$112,000$120,000$126,500Form 2555
Standard milage rate
Business56.0 cents58.5 cents65.5 cents67.0 cents 
Medical16.0 cents18.0 cents22.0 cents 21.0 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$3,600$2,000$2,000$2,000Age 16 or younger
Refund$3,600$1,500$1,600$1,700ACTC
Annual contribution to IRA$6,000$6,000$6,500$7,00050세 이상: $8,000 
Gift tax annual exclusion$15,000$16,000$17,000$18,000 2025 : $19,000
Unified transfer tax exclusion$11,700,000$12,060,000$12,920,000 $13,610,0002025 : $13,990,000


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