Publication 17 (2023) is the IRS guide for returns on 2023 income, which were due April 15, 2024 (April 17 for Maine and Massachusetts filers). The cover is dated March 18, 2024, and the PDF runs 142 pages. It has the same 14 chapters as the 2024 and 2025 editions, so this page works as a map of what was specific to this year. These are unofficial study notes in our own words; the IRS publication controls.
The 2023 edition at a glance
| Item | Detail |
|---|---|
| Return due | April 15, 2024 (April 17, 2024 in Maine and Massachusetts) |
| Extended due date | October 15, 2024 |
| Edition | Cover date March 18, 2024; 142 PDF pages; catalog number 10311G |
| Where changes are listed | What's New (printed pages 1 to 2) and Reminders (pages 2 to 3) |
| Layout | 4 parts and 14 chapters; the 2023 Tax Table starts on page 112 |
| Look-ahead | Chapter 4 explains withholding and estimated tax for 2024, not 2023 |
What changed for 2023
Law changes
- Child and family credits. The temporary 2021 child tax credit rules were over. The credit went back to $2,000 per child under 17 and began to shrink above modified AGI of $200,000 ($400,000 joint). The refundable portion rose to $1,600 per child. Bona fide residents of Puerto Rico could claim the ACTC with one or more children.
- Earned income credit. Workers without a qualifying child again needed to be at least 25 and under 65.
- Vehicle credits. The new clean vehicle credit was reworked, a credit for previously owned clean vehicles appeared, and the old alternative motor vehicle credit expired.
- Retirement. Contribution limits rose. The edition says a person reaching 72 in 2023 takes the first required distribution by April 1, 2025. New exceptions to the 10% early-withdrawal tax covered certain disaster withdrawals, terminal illness and some firefighters, and corrective distributions got relief. Retired public safety officers could exclude up to $3,000 used for insurance premiums, and a one-time charitable transfer of up to $50,000 to certain split-interest vehicles became possible.
- Other. The temporary 100% deduction for restaurant meals ended, the self-employed sick and family leave credits were gone, and a premium tax credit without the 400% poverty-line cutoff still applied.
Forms and line changes
- Schedule 3: new lines 5a (residential clean energy credit) and 5b (energy efficient home improvement credit), both from Form 5695; line 6m (previously owned clean vehicle credit, Form 8936); line 13c (elective payment election, Form 3800). Sick and family leave credits moved to line 13z.
- Schedule 1, line 17: the self-employed health insurance deduction is now figured on Form 7206.
- Form 1040 line 1 is split into lines 1a to 1z, with scholarships (Schedule 1 line 8r), certain deferred compensation pensions (8t) and wages earned while incarcerated (8u) reported on Schedule 1. The 2024 edition says this split began in 2022, so treat it as a carry-over reminder.
- Line 6c has a checkbox for the lump-sum method of taxing Social Security benefits.
- Form 1099-K: report all income whether or not a form arrives. Mistaken amounts or personal items sold at a loss go on Schedule 1 lines 8z and 24z.
Amounts that moved
Inflation lifted the standard deduction, filing thresholds, IRA and Roth phase-out ranges, the AMT exemption, the adoption credit and the health FSA limit, and the business mileage rate rose too. The table below lists the 2023 values.
Key amounts for tax year 2023
Abbreviations: MFS is married filing separately, MFJ married filing jointly, QSS qualifying surviving spouse, HOH head of household, MAGI modified adjusted gross income, EITC earned income tax credit, AMT alternative minimum tax, FSA flexible spending arrangement and TSP Thrift Savings Plan.
| Item | 2023 amount | Where to check |
|---|---|---|
| Standard deduction | $13,850 single or MFS; $27,700 MFJ or QSS; $20,800 HOH | Pub 17 (2023) pp. 1, 96 |
| Extra per box (65 or older, blind) | $1,500 married or QSS; $1,850 unmarried | p. 96 |
| Dependent's standard deduction | Greater of $1,250 or earned income plus $400 | p. 94 |
| Must file if gross income is at least | Single $13,850 ($15,700 at 65+); MFJ $27,700; HOH $20,800; MFS $5 | Table 1-1, p. 7 |
| Qualifying relative gross income | Less than $4,700 | p. 34 |
| Child tax credit | $2,000 per child; ACTC up to $1,600; other dependents $500 | pp. 2, 109 to 111 |
| EITC maximum (0, 1, 2, 3 or more children) | $600; $3,995; $6,604; $7,430 | Rev. Proc. 2022-38 sec. 3.06 |
| Adoption credit | $15,950; phase-out MAGI $239,230 to $279,230 | pp. 2 to 3 |
| IRA limit | $6,500 ($7,500 at 50+) | p. 1 |
| 401(k), 403(b), TSP, most 457 | $22,500 ($30,000 at 50+); SIMPLE $15,500 | pp. 1, 51 |
| Traditional IRA deduction phase-out (covered at work) | Single or HOH $73,000 to $83,000; MFJ $116,000 to $136,000 | p. 1 |
| Roth IRA phase-out | Single or HOH $138,000 to $153,000; MFJ $218,000 to $228,000 | pp. 1 to 2 |
| Social Security wage base | $160,200 | p. 44 |
| Health FSA; transit and parking | $3,050; $300 a month each | pp. 1, 50 |
| Mileage rates | Business 65.5 cents; medical 22; charity 14 | p. 1 |
| State and local tax cap | $10,000 ($5,000 MFS) | p. 101 |
| Minimum late-filing penalty | Smaller of $485 or 100% of the tax | p. 20 |
| AMT exemption | $81,300 single; $126,500 MFJ; $63,250 MFS; phase-out starts at $578,150 ($1,156,300 joint) | p. 2 |
Tax rates for 2023 (taxable income up to)
| Rate | Single | Married filing jointly or QSS |
|---|---|---|
| 10% | $11,000 | $22,000 |
| 12% | $44,725 | $89,450 |
| 22% | $95,375 | $190,750 |
| 24% | $182,100 | $364,200 |
| 32% | $231,250 | $462,500 |
| 35% | $578,125 | $693,750 |
| 37% | Above $578,125 | Above $693,750 |
The rate schedules on page 125 show the rates; the edition tells filers to use the Tax Table or the worksheet to compute tax. See tax brackets and rates for how marginal rates work.
Important dates for 2023
| Date | What happens |
|---|---|
| January 31, 2024 | Employers send Forms W-2; payers send most Forms 1099 (brokers by February 15) |
| Mid-February 2024 | Earliest refunds for returns claiming the ACTC |
| April 15, 2024 | Return and balance due (April 17 in Maine and Massachusetts) |
| June 17, 2024 | Due date for certain filers outside the United States using the automatic two-month extension |
| October 15, 2024 | Extended due date with Form 4868 |
| 2023 estimated tax | April 18, June 15 and September 15, 2023; January 16, 2024 (skip it by filing and paying in full by January 31, 2024) |
| About April 15, 2027 | Usual last day to claim a refund on a return filed on time (three years; page 19) |
Chapter map: the 2023 edition
| Chapter | What the 2023 edition shows |
|---|---|
| 1 Filing information | New Schedule 3 lines; a refund could still buy series I savings bonds; e-file signing used last year's AGI or PIN; $485 minimum penalty |
| 2 Filing status | Rules unchanged; "qualifying widow(er)" renamed qualifying surviving spouse |
| 3 Dependents | Qualifying relative income test under $4,700 |
| 4 Withholding and estimated tax | Looks ahead to 2024; $160,200 wage base for excess Social Security tax |
| 5 Wages and other earnings | Deferral limit $22,500; SIMPLE $15,500; FSA $3,050; transit $300 |
| 6 Interest income | Series EE bonds issued in 1993 matured, so deferred interest was reportable |
| 7 Social Security benefits | Base amounts unchanged; line 6c lump-sum checkbox |
| 8 Other income | Form 1099-K guidance and Schedule 1 lines 8z and 24z |
| 9 IRAs | $6,500 limit; new phase-outs; SEP and SIMPLE IRAs may be Roth; some text still says age 72 |
| 10 Standard deduction | $13,850, $27,700, $20,800; age 65 means born before January 2, 1959 |
| 11 Taxes you may deduct | $10,000 cap unchanged |
| 12 Other itemized deductions | 65.5-cent business mileage rate; miscellaneous deductions under the old 2% floor still unavailable |
| 13 How to figure your tax | Introduces the AMT; the exemption amounts sit in What's New (page 2) |
| 14 Child tax credit | $2,000 credit, $1,600 ACTC, child under 17, other dependents $500 |
Check yourself
Question 1 (2023): What was the standard deduction for head of household?
Answer: $20,800. The single and joint amounts were $13,850 and $27,700.
Question 2 (2023): A married couple filing jointly, both age 66 and not blind, use which standard deduction?
Answer: $30,700, which is $27,700 plus two extra amounts of $1,500.
Question 3 (2023): A single 40-year-old with no dependents had $13,900 of gross income. Must she file?
Answer: Yes. The threshold for a single filer under 65 is $13,850, and her income is at least that amount.
Question 4 (2023): How much of the $2,000 child tax credit could come back as a refund for one child?
Answer: Up to $1,600, the ACTC maximum for 2023.
Question 5 (2023): Ana, 52, earned $9,000 and has no other income. What is her IRA limit?
Answer: $7,500. The lesser of the 50-plus limit ($7,500) and her compensation ($9,000) applies.
Question 6 (2023): Which form figures the self-employed health insurance deduction, and where does the result go?
Answer: Form 7206, with the result on Schedule 1, line 17.
Question 7 (2023): Two employers each paid Lee $90,000. How much Social Security tax could be claimed back?
Answer: $1,227.60. Each employer withheld 6.2% of $90,000, so $11,160 in total. The maximum is 6.2% of $160,200, or $9,932.40.
Question 8 (2023): True or false: your parent with $4,800 of gross income can be your qualifying relative.
Answer: False. Gross income must be less than $4,700, and the other qualifying relative tests apply too.
Frequently asked questions
Which edition of Publication 17 covers a 2023 return?
The edition marked "for use in preparing 2023 returns," cover dated March 18, 2024. The IRS keeps it as a prior-year PDF, while the current web page shows only the latest edition. The chapter numbers are the same in the 2024 and 2025 editions; only page numbers shift.
Can I still claim a refund for 2023?
Generally a claim is due within three years of filing or two years of paying, whichever is later, and a return filed early counts as filed on the due date (page 19). For an on-time 2023 return that points to about April 15, 2027. See amended returns for the process.
Was the required minimum distribution age 72 or 73 in the 2023 edition?
The What's New page says a person reaching 72 in 2023 takes the first distribution by April 1, 2025, which fits the age-73 rule, but parts of chapter 9 still say 72. The 2024 edition changes the main references to 73. A CPA can review a return against these figures.
Official sources
- IRS Publication 17 (2023), What's New and chapters 1 to 14
- IRS: Rev. Proc. 2022-38 (2023 inflation adjustments)
- IRS: Notice 2022-55 (2023 retirement plan limits)
- IRS: Publication 509 (2023), Tax Calendars
- IRS: Standard mileage rates
- Social Security Administration: 2023 cost-of-living and other determinations (Federal Register)
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.