Calculating taxes on imputed income

[AnonymousWestCoastTaxpayer]

Hello,

My domestic partner is on my health insurance plan and my employer charges me for the imputed income (roughly $9K-$10K a year or so). I am trying to determine the total amount in taxes I am paying for this increase in taxable income. Can someone tell me if I am figuring this correctly:

- Imputed income: $10,000

- Taxable income: $80,000

- Tax: 13,500

If I'm paying $13,500 in taxes on $80,000 in taxable income, my tax rate seems to be 17% (13,500 / 80,000)

THEREFORE, is the amount I'm paying in taxes on the $10,000 imputed income equal to $1,700? 

Thank you for your help!

[Opus 17 · Accepted solution]

No.  If you add or subtract income, it's taxed at the top bracket, not the overall average.

https://www.nerdwallet.com/blog/taxes/federal-income-tax-brackets/

For example,  a single taxpayer with gross income $80,000.

Standard deduction $10,200, taxable income $69,800.

The first $9,700 is taxed at 10%.

The next $30,000 is taxed at 12% (from $9701 to $39,475).

The rest is taxed at 22% (from $39,476 to $84,200).

The overall average is around 15% probably.  But if you add or subtract (let's say) $10,000, that changes your taxable income from $59,800 to $79,800, all of which is within the 22% range.