IRS releases tax inflation adjustments for tax year 2025

10월 25일 2024년에 발표된 2025년도 국세청 개정안 자료입니다. 영문을 한글로 번역한점 참고 하시기 바랍니다. 영문판은 아래 따로 첨부합니다.

https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2025

**워싱턴 — 국세청(IRS)**은 오늘 2025년 과세 연도를 위한 연간 인플레이션 조정 내용을 발표했습니다.

Revenue Procedure 2024-40 문서에는 60개 이상의 세금 조항에 대한 조정과 변경 사항이 자세히 설명되어 있으며, 이는 2026년 세금 보고 시 납세자들에게 영향을 미칠 예정입니다. 주요 변경 사항은 다음과 같습니다:

2025년 과세 연도의 주요 변경 사항

다음 조정 사항은 2026년 세금 보고 시즌부터 적용됩니다.

1. 표준 공제(Standard Deduction)

독신 및 별도 신고: $15,000 (2024년보다 $400 증가)
부부 합산 신고: $30,000 (2024년보다 $800 증가)
세대주(Head of Household): $22,500 (2024년보다 $600 증가)

2. 세율(Marginal Tax Rates)

최고 세율 37%: 소득 $626,350 초과(부부 합산 신고 $751,600 초과)
다른 세율은 아래와 같습니다:
- 35%: $250,525 초과 ($501,050 초과, 부부 합산 신고)
- 32%: $197,300 초과 ($394,600 초과, 부부 합산 신고)
- 24%: $103,350 초과 ($206,700 초과, 부부 합산 신고)
- 22%: $48,475 초과 ($96,950 초과, 부부 합산 신고)
- 12%: $11,925 초과 ($23,850 초과, 부부 합산 신고)
- 10%: $11,925 이하 ($23,850 이하, 부부 합산 신고)

3. 대체 최소세(Alternative Minimum Tax, AMT)

독신자: $88,100 (단계적 감소 시작: $626,350)
부부 합산 신고: $137,000 (단계적 감소 시작: $1,252,700)

4. 근로소득세 공제(Earned Income Tax Credit, EITC)

세 자녀 이상을 둔 납세자는 최대 $8,046 공제 가능 (2024년 $7,830에서 증가).

5. 교통비 혜택(Qualified Transportation Fringe Benefit)

월 한도: $325 (2024년 $315에서 증가).

6. 건강 유연 지출 계정(Health Flexible Spending Account, FSA)

연간 기여 한도: $3,300 (2024년 $3,200에서 증가).
사용하지 않은 금액 이월 한도: $660 (2024년 $640에서 증가).

7. 해외 근로소득 제외(Foreign Earned Income Exclusion)

$130,000 (2024년 $126,500에서 증가).

8. 증여세 연간 면제(Annual Gift Tax Exclusion)

$19,000 (2024년 $18,000에서 증가).

9. 입양 공제(Adoption Credit)

최대 $17,280 (2024년 $16,810에서 증가).

2025년 변경되지 않은 항목

개인 면제액: 여전히 $0 (2017년 세법 변경 이후 동일).
항목별 공제 한도: 2025년에도 제한 없음.
평생 학습 공제(Lifetime Learning Credit): 소득 한도 변동 없음 ($80,000 초과 시 단일 신고자는 단계적 감소).

이러한 조정 내용은 납세 계획에 큰 영향을 미칠 수 있으니 자세한 내용은 IRS 발표 자료인 Revenue Procedure 2024-40을 참조하시기 바랍니다.

IR-2024-273, Oct. 22, 2024

WASHINGTON — The Internal Revenue Service announced today the annual inflation adjustments for tax year 2025.

Revenue Procedure 2024-40 PDF provides detailed information on adjustments and changes to more than 60 tax provisions that will impact taxpayers when they file their returns in 2026.

Notable changes for tax year 2025

The tax year 2025 adjustments described below generally apply to income tax returns to be filed starting tax season 2026. The tax items for tax year 2025 of greatest interest to many taxpayers include the following dollar amounts:

Standard deductions. For single taxpayers and married individuals filing separately for tax year 2025, the standard deduction rises to $15,000 for 2025, an increase of $400 from 2024. For married couples filing jointly, the standard deduction rises to $30,000, an increase of $800 from tax year 2024. For heads of households, the standard deduction will be $22,500 for tax year 2025, an increase of $600 from the amount for tax year 2024.
Marginal rates. For tax year 2025, the top tax rate remains 37% for individual single taxpayers with incomes greater than $626,350 ($751,600 for married couples filing jointly). The other rates are:
- 35% for incomes over $250,525 ($501,050 for married couples filing jointly).
- 32% for incomes over $197,300 ($394,600 for married couples filing jointly).
- 24% for incomes over $103,350 ($206,700 for married couples filing jointly).
- 22% for incomes over $48,475 ($96,950 for married couples filing jointly).
- 12% for incomes over $11,925 ($23,850 for married couples filing jointly).
- 10% for incomes $11,925 or less ($23,850 or less for married couples filing jointly).
Alternative minimum tax exemption amounts. For tax year 2025, the exemption amount for unmarried individuals increases to $88,100 ($68,650 for married individuals filing separately) and begins to phase out at $626,350. For married couples filing jointly, the exemption amount increases to $137,000 and begins to phase out at $1,252,700.
Earned income tax credits. For qualifying taxpayers who have three or more qualifying children, the tax year 2025 maximum Earned Income Tax Credit amount is $8,046, an increase from $7,830 for tax year 2024. The revenue procedure contains a table providing maximum EITC amount for other categories, income thresholds and phase-outs.
Qualified transportation fringe benefit. For tax year 2025, the monthly limitation for the qualified transportation fringe benefit and the monthly limitation for qualified parking rises to $325, increasing from $315 in tax year 2024.
Health flexible spending cafeteria plans. For the taxable years beginning in 2025, the dollar limitation for employee salary reductions for contributions to health flexible spending arrangements rises to $3,300, increasing from $3,200 in tax year 2024. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount rises to $660, increasing from $640 in tax year 2024.
Medical savings accounts. For tax year 2025, participants who have self-only coverage the plan must have an annual deductible that is not less than $2,850 (a $50 increase from the previous tax year), but not more than $4,300 (an increase of $150 from the previous tax year).The maximum out-of-pocket expense amount rises to $5,700, increasing from $5,550 in tax year 2024.For family coverage in tax year 2025, the annual deductible is not less than $5,700, increasing from $5,550 in tax year 2024; however, the deductible cannot be more than $8,550, an increase of $200 versus the limit for tax year 2024. For family coverage, the out-of-pocket expense limit is $10,500 for tax year 2025, rising from $10,200 in tax year 2024.
Foreign earned income exclusion. For tax year 2025, the foreign earned income exclusion increases to $130,000, from $126,500 in tax year 2024.
Estate tax credits. Estates of decedents who die during 2025 have a basic exclusion amount of $13,990,000, increased from $13,610,000 for estates of decedents who died in 2024.
Annual exclusion for gifts increases to $19,000 for calendar year 2025, rising from $18,000 for calendar year 2024.
Adoption credits. For tax year 2025, the maximum credit allowed for an adoption of a child with special needs is the amount of qualified adoption expenses up to $17,280, increased from $16,810 for tax year 2024.

Unchanged for tax year 2025

By statute, certain items that were indexed for inflation in the past are currently not adjusted.

Personal exemptions for tax year 2025 remain at 0, as in tax year 2024. The elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act of 2017.
Itemized deductions. There is no limitation on itemized deductions for tax year 2025, as in tax year 2024 and preceding, to tax year 2018. The limitation on itemized deductions was eliminated by the Tax Cuts and Jobs Act of 2017.
Lifetime learning credits. The modified adjusted gross income amount used by taxpayers to determine the reduction in the Lifetime Learning Credit provided in Sec. 25A(d)(1) of the Internal Revenue Code is not adjusted for inflation for taxable years beginning after Dec. 31, 2020. The Lifetime Learning Credit is phased out for taxpayers with modified adjusted gross income in excess of $80,000 ($160,000 for joint returns).

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