With the New Year comes a passel of new taxes

Before Americans realize a 10 percent income-tax cut in July, they first will see higher levies on a variety of goods and services: social security, cigarettes, and phone calls.

With the new year, federal excise taxes on cigarettes double, from 8 cents to 16 cents a pack. In addition, the US tax on telephone service triples, from 1 percent to 3 percent.

Over the course of 1983, payroll contribution requirements for social security will increase by more than $220 for wage earners who pay the maximum levy. And on April 1, Americans will have to pay another nickel a gallon for gasoline to cover a rise in the federal tax to 9 cents a gallon.

But there also will be some relief. Two-income couples will be allowed to deduct 10 percent of the income of the lesser-earning spouse, up to $3,000 a year, to partly offset the so-called marriage penalty.