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Your Federal Publication 17
Income Tax Catalog Number 10311G
For use in preparing
Department
For Individuals
2022 Returns
of the
Treasury
Internal
Revenue
Service
TAX GUIDE
2022
Get forms and other information faster and easier at:
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Dec 27, 2022
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Your Federal
Income Tax
Department
of the
For Individuals
Treasury
Internal
Revenue
Contents
Service
What's New ....................... 1 11 Taxes ......................94
12 Other Itemized Deductions ..........98
Reminders ........................ 2
Part Four. Figuring Your Taxes, and
Introduction ....................... 4
Refundable and Nonrefundable Credits .. 104
13 How To Figure Your Tax ...........104
Part One. The Income Tax Return ......... 6
14 Child Tax Credit and Credit for Other
1 Filing Information ................ 6
Dependents .................106
2 Filing Status ...................21
3 Dependents ...................26 2022 Tax Table ....................109
4 Tax Withholding and Estimated Tax .....37
2022 Tax Computation Worksheet ........121
Part Two. Income and Adjustments
to Income .....................45 2022 Tax Rate Schedules ..............121
5 Wages, Salaries, and Other Earnings ....46
Your Rights as a Taxpayer .............123
6 Interest Income .................53
7 Social Security and Equivalent Railroad
How To Get Tax Help ................124
Retirement Benefits ..............61
8 Other Income ..................66
Index ..........................126
9 Individual Retirement Arrangements
(IRAs) .....................76
Where To File .....................137
Part Three. Standard Deduction, Itemized
Deductions, and Other Deductions ......90
10 Standard Deduction ..............90
All material in this The explanations and examples in this publication This publication covers some subjects on which a
publication may be reflect the interpretation by the Internal Revenue Service court may have made a decision more favorable to
reprinted freely. A (IRS) of: taxpayers than the interpretation by the IRS. Until these
citation to Your Federal differing interpretations are resolved by higher court
• Tax laws enacted by Congress,
Income Tax (2022) decisions or in some other way, this publication will
• Treasury regulations, and
would be appropriate. continue to present the interpretations by the IRS.
Court decisions. All taxpayers have important rights when working with
•
the IRS. These rights are described in Your Rights as a
However, the information given does not cover every
Taxpayer in the back of this publication.
situation and is not intended to replace the law or change
its meaning.
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What's New
This section summarizes important New line 6c on Form 1040 and Child tax credit enhancements reported on Schedule 1, line 8z. In
tax changes that took effect in 1040-SR. A checkbox was added have expired. Many changes to 2022, these amounts will be repor-
2022. Most of these changes are on line 6c. Taxpayers who elect to the CTC for 2021 implemented by ted on Schedule 1, line 8s.
discussed in more detail use the lump-sum election method the American Rescue Plan Act of
Nontaxable combat pay elec-
throughout this publication. for their benefits will check this 2021 have expired. For tax year
tion. In 2021, the amount of your
box. See Instructions for Form 2022:
Future developments. For the
nontaxable combat pay was repor-
1040.
latest information about the tax law • The enhanced credit allowed
ted on Form 1040 or 1040-SR,
topics covered in this publication, for qualifying children under
Credits for sick and family leave line 27b. In 2022, these amounts
such as legislation enacted after it age 6 and children under age
for certain self-employed indi- will be reported on Form 1040 or
was published, go to IRS.gov/ 18 has expired. For 2022, the
viduals are not available. The 1040-SR, line 1i.
Pub17. initial amount of the CTC is
credit for sick and family leave for
Standard mileage rate. The
$2,000 for each qualifying
certain self-employed individuals
Due date of return. File Form
2022 rate for business use of a ve-
child. The credit amount be-
were not extended and you can no
1040 or 1040-SR by April 18, 2023.
hicle is 58.5 cents a mile from Jan-
gins to phase out where modi-
longer claim these credits.
The due date is April 18, instead of
uary 1, 2022 to June 30, 2022, and
fied adjusted gross income
April 15, because of the Emancipa-
Health coverage tax credit is 62.5 cents a mile from July 1, 2022
exceeds $200,000 ($400,000
tion Day holiday in the District of
not available. The health cover- to December 31, 2022. The 2022
in the case of a joint return).
Columbia even if you don't live in
age tax credit was not extended. rate for use of your vehicle to do
The amount of the CTC that
the District of Columbia. See chap-
The credit is not available after volunteer work for certain charita-
can be claimed as a refunda-
ter 1, later.
2021. ble organizations is 14 cents a mile
ble credit is limited as it was in
Filing status name changed to from January 1, 2022 to December
2020 except that the maxi-
Credit for child and dependent
qualifying surviving spouse. 31, 2022. The 2022 rate for operat-
mum ACTC amount for each
care expenses. The changes to
The filing status qualifying ing expenses for a car when you
qualifying child increased to
the credit for child and dependent
widow(er) is now called qualifying use it for medical reasons are 18
$1,500.
care expenses implemented by the
surviving spouse. The rules for the cents a mile from January 1, 2022
American Rescue Plan Act of 2021 • The increased age allowance
filing status have not changed. The to June 30, 2022, and 22 cents a
(ARP) were not extended. For for a qualifying child has ex-
same rules that applied for qualify- mile from July 1, 2022 to Decem-
2022, the credit for the child and pired. A child must be under
ing widow(er) apply to qualifying ber 31, 2022.
dependent care expenses is non- age 17 at the end of 2022 to
surviving spouse.
refundable. The dollar limit on qual- be a qualifying child. Modified AGI limit for traditional
Who must file. Generally, the ifying expenses is $3,000 for one IRA contributions. For 2022, if
ACTC and bona fide residents
amount of income you can receive qualifying person and $6,000 for you are covered by a retirement
of Puerto Rico. Bona fide resi-
before you must file a return has two or more qualifying persons. plan at work, your deduction for
dents of Puerto Rico are no longer
been increased. For more informa- The maximum credit amount al- contributions to a traditional IRA is
required to have three or more
tion, see chapter 1, later. lowed is 35% of your employ- reduced (phased out) if your modi-
qualifying children to be eligible to
ment-related expenses. For more fied AGI is:
Standard deduction amount in-
claim the ACTC. Bona fide resi-
information, see the Instructions for
creased. For 2022, the standard • More than $109,000 but less
dents of Puerto Rico may be eligi-
Form 2441 and Pub. 503.
deduction amount has been in- than $129,000 for a married
ble to claim the ACTC if they have
creased for all filers. The amounts couple filing a joint return or a
Child tax credit and additional one or more qualifying children.
are: qualifying surviving spouse,
child tax credit. The many
Advance child tax credit pay-
changes to the child tax credit
• Single or Married filing sepa- • More than $68,000 but less
ments. Advance child tax credit
(CTC) implemented by ARP were
rately—$12,950; than $78,000 for a single indi-
payments have not been issued for
not extended. For 2022,
vidual or head of household,
• Married filing jointly or Qualify- 2022.
or
• The credit amount of the CTC
ing surviving
Delayed refund for returns
is $2,000 for each qualifying
spouse—$25,900; and • Less than $10,000 for a mar-
claiming ACTC. The IRS cannot
child.
ried individual filing a separate
• Head of household—$19,400. issue refunds before mid-February
return.
• The amount of CTC that can
2023 for returns that properly claim
See chapter 10, later.
be claimed as a refundable
ACTC. This time frame applies to If you either live with your spouse
New lines 1a through 1z on credit is limited as it was in
the entire refund, not just the por- or file a joint return, and your
Form 1040 and 1040-SR. This 2020, except the maximum
tion associated with ACTC. spouse is covered by a retirement
year, line 1 is expanded and there additional child tax credit
plan at work but you aren't, your
Changes to the earned income
are new lines 1a through 1z. Some amount (ACTC) has in-
deduction is phased out if your
credit (EIC). The enhancements
amounts that in prior years were creased to $1,500 for each
modified AGI is more than
for taxpayers without a qualifying
reported on Form 1040, and some qualifying child.
$204,000 but less than $214,000. If
child implemented by ARP don't
amounts reported on Form
your modified AGI is $214,000 or
• A child must be under age 17
apply for 2022. This means, to
1040-SR are now reported on
more, you can't take a deduction
at the end of 2022 to be a
claim the EIC without a qualifying
Schedule 1.
for contributions to a traditional
qualifying child.
child in 2022, you must be at least
IRA. See How Much Can You De-
• Scholarships and fellowship
Bona fide residents of Puerto age 25 but under age 65 at the end
•
duct in chapter 9, later.
grants are now reported on
Rico are no longer required to of 2022. If you are married filing a
Schedule 1, line 8r.
have three or more qualifying joint return, either you or your Modified AGI limit for Roth IRA
Pension or annuity from a children to be eligible to claim spouse must be at least age 25 but contributions. For 2022, your
•
nonqualified deferred com- the ACTC. Bona fide resi- under age 65 at the end of 2022. It Roth IRA contribution limit is re-
pensation plan or a nongo- dents of Puerto Rico may be doesn't matter which spouse duced (phased out) in the following
vernmental section 457 plan eligible to claim the ACTC if meets the age requirement, as situations.
are now reported on Schedule they have one or more qualify- long as one of the spouses does.
• Your filing status is married fil-
1, line 8t. ing children.
Nontaxable Medicaid waiver ing jointly or qualifying surviv-
• Wages earned while incarcer- For more information, see the In- payments on Schedule 1. In ing spouse and your modified
ated are now reported on structions for Schedule 8812 (Form 2021, the nontaxable amount of AGI is at least $204,000. You
Schedule 1, line 8u. 1040). Medicaid waiver payments were can't make a Roth IRA
Publication 17 (2022) Page 1
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contribution if your modified 2023 contribution and AGI limits in Adoption credit. The adoption other amounts reported on Form
AGI is $214,000 or more. Pub. 590-A. credit and the exclusion for em- 1099-K are additional pieces of in-
ployer-provided adoption benefits formation to help determine the
• Your filing status is single, Tax law changes for 2023.
have both increased to $15,950 correct amounts to report on your
head of household, or married When you figure how much income
per eligible child in 2022. The return.
filing separately and you didn't tax you want withheld from your
amount begins to phase out if you
If you received a Form 1099-K
live with your spouse at any pay and when you figure your esti-
have modified AGI in excess of
that shows payments you didn’t re-
time in 2022 and your modi- mated tax, consider tax law
$239,230 and is completely
ceive or is otherwise incorrect,
fied AGI is at least $129,000. changes effective in 2023. For
phased out if your modified AGI is
contact the Form 1099-K issuer.
You can't make a Roth IRA more information, see Pub. 505,
$279,230 or more.
Don’t contact the IRS; the IRS can’t
contribution if your modified Tax Withholding and Estimated
correct an incorrect Form 1099-K.
AGI is $144,000 or more. Tax.
Reporting requirements for
If you can’t get it corrected, or you
Form 1099-K. Form 1099-K is is-
• Your filing status is married fil- Alternative minimum tax (AMT)
sold a personal item at a loss, see
sued by third party settlement or-
ing separately, you lived with exemption amount increased.
the instructions for Schedule 1,
ganizations and credit card compa-
your spouse at any time dur- The AMT exemption amount is in-
lines 8z and 24z, later, for more re-
nies to report payment transactions
ing the year, and your modi- creased to $75,900 ($118,100 if
porting information.
made to you for goods and serv-
fied AGI is more than zero. married filing jointly or qualifying
ices. All IRS information about Form
You can't make a Roth IRA surviving spouse; $59,050 if mar-
1099-K is available by going to
contribution if your modified ried filing separately). The income You must report all income on
IRS.gov/1099K.
AGI is $10,000 or more. See levels at which the AMT exemption your tax return unless excluded by
Can You Contribute to a Roth begins to phase out have in- law, whether you received the in-
IRA in chapter 9, later. creased to $539,900 ($1,079,800 if come electronically or not, and
2023 modified AGI limits. You married filing jointly or qualifying whether you received a Form
can find information about the surviving spouse). 1099-K or not. The box 1a and
Reminders
Listed below are important get a job or may file a tax return us- legally has a right to the data. Tax- Foreign-source income. If you
reminders and other items that ing your SSN to receive a refund. payers using the new mo- are a U.S. citizen with income from
may help you file your 2022 tax For more information about identity bile-friendly verification procedure sources outside the United States
return. Many of these items are theft and how to reduce your risk can gain entry to existing IRS on- (foreign income), you must report
explained in more detail later in this from it, see chapter 1, later. line services such as the Child Tax all such income on your tax return
publication. Credit Update Portal, On-line Ac- unless it is exempt by law or a tax
Taxpayer identification num-
count, Get Transcript Online, Get treaty. This is true whether you live
Publication 17 changes. We re-
bers. You must provide the tax-
an Identity Protection PIN (IP PIN), inside or outside the United States
moved the following 2019 chapters
payer identification number for
and Online Payment Agreement. and whether or not you receive a
from this publication: 6, 8, 9, 10,
each person for whom you claim
Additional IRS applications will Form W-2 or Form 1099 from the
13, 14, 15, 16, 18, 19, 20, 22, 24,
certain tax benefits. This applies
transition to the new method over foreign payer. This applies to
25, 26, 29, 30, 31, 33, 34, 35, and
even if the person was born in
the next year. Each online service earned income (such as wages
36. You can find most of the infor-
2022. Generally, this number is the
will also provide information that and tips) as well as unearned in-
mation previously found in those
person's SSN. See chapter 1, later.
will instruct taxpayers on the steps come (such as interest, dividends,
chapters in the primary publication.
Tuition and fees deduction not they need to follow for access to capital gains, pensions, rents, and
Please see Publication 17
available. The tuition and fees de- the service. You can also see royalties).
changes, later.
duction is not available after 2020. IR-2021-228 for more information.
If you live outside the United
Special rules for eligible gains
Instead, the income limitations for States, you may be able to exclude
Form 1040-X continuous-use
invested in Qualified Opportu-
the lifetime learning credit have part or all of your foreign earned in-
form and instructions. Form
nity Funds. If you have an eligible
been increased. See Form 8863 come. For details, see Pub. 54,
1040-X, Amended U.S. Individual
gain, you can invest that gain into a
and its instructions. Tax Guide for U.S. Citizens and
Income Tax Return, and its instruc-
Qualified Opportunity Fund (QOF)
Resident Aliens Abroad.
Premium tax credit (PTC). The tions have been converted from an
and elect to defer part or all of the
ARP expanded the PTC by elimi- annual revision to continuous use Foreign financial assets. If you
gain that is otherwise includible in
nating the limitation that a taxpay- beginning in tax year 2021. Both had foreign financial assets in
income. The gain is deferred until
er's household income may not ex- the form and instructions will be 2022, you may have to file Form
the date you sell or exchange the
ceed 400% of the federal poverty updated as required. For the most 8938 with your return. See Form
investment or December 31, 2026,
line and generally increases the recent version, go to IRS.gov/ 8938 and its instructions or visit
whichever is earlier. You may also
credit amounts. In addition, in Form1040X. Section discussions IRS.gov/Form8938 for details.
be able to permanently exclude
2022, if you receive unemployment and charts that were updated an-
gain from the sale or exchange of
Automatic 6-month extension to
compensation, you are generally nually have been removed, or re-
an investment in a QOF if the in-
file tax return. You can get an au-
eligible to claim the PTC if you placed with references to relevant
vestment is held for at least 10
tomatic 6-month extension of time
meet the other requirements. For forms, schedules, instructions, and
years. For information about what
to file your tax return. See chap-
more information, see Pub. 974 publications. See the forms,
types of gains entitle you to elect
ter 1, later.
and Form 8962 and its instructions. schedules, instructions, and publi-
these special rules, see the In-
cations for the year of the tax re- Payment of taxes. You can pay
structions for Schedule D (Form
Identity verification. The IRS
turn you are amending for guid- your taxes by making electronic
1040). For information on how to
launched an improved identity veri-
ance on specific topics. payments online; from a mobile de-
elect to use these special rules,
fication and sign-in process that
see the Instructions for Form 8949. vice using the IRS2Go app; or in
enables more people to securely Business meals. Section 210 of
cash, or by check or money order.
Secure your tax records from access and use IRS online tools the Taxpayer Certainty and Disas-
Paying electronically is quick,
identity theft. Identity theft occurs and applications. To provide verifi- ter Tax Relief Act of 2020 provides
easy, and faster than mailing in a
when someone uses your personal cation services, the IRS is using for the temporary allowance of a
check or money order. See chap-
information, such as your name, ID.me, a trusted technology pro- 100% business meal deduction for
ter 1, later.
SSN, or other identifying informa- vider. The new process is one food or beverages provided by a
tion, without your permission, to more step the IRS is taking to en- restaurant and paid or incurred af- Faster ways to file your return.
commit fraud or other crimes. An sure that taxpayer information is ter December 31, 2020, and before The IRS offers fast, accurate ways
identity thief may use your SSN to provided only to the person who January 1, 2023. to file your tax return information
Page 2 Publication 17 (2022)
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