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The US tax rate is progressive. So, if your salary is $100K, then you would be taxed not at the 24% rate on the entire $100k, but rather in progressive steps:

e.g. for $100K 10% on 9,875 (987.5) 12% on $40,125 - $9,875 (i.e. 12% of 30,250 -> 4,235) 22% on $85,525 - $40,125 (i.e. 22% of 45,400 -> 9,988) 24% on $100,000 - $85,525 (e.e 24% of 14,475 -> 3,474)

This example did not account for the standard deduction of $12,000. So, your taxable income would be reduced by that amount.

so the tax you owe (without accounting for deductions) would be closer to $18,684.50). This excludes FICA which is going to be an additional 7.65% on the example $100k as well as any state and local taxes.

This example is wrong since the US tax system is graduated. The tax rate for salary bands only apply to that salary band and not your entire salary.