TaxPlanningandStrategies租稅規(guī)劃與策略

TaxPlanningandStrategies租稅規(guī)劃與策略2024/3/28TaxPlanningandStrategies租稅規(guī)劃與策略HowItAllBegan所得稅如何開始的In1913,the16thAmendmentgaveCongresstherighttoimposethefirstincometax在1913，第16次修正案，賦予國會徵收所得稅的權(quán)利。Initialtaxratesrangedfrom1%to8%一開始的稅率為1%-8%TaxPlanningandStrategies租稅規(guī)劃與策略ImportanceofTaxPlanning租稅規(guī)劃的重要性Taxesareyourlargestannualexpense家庭的最大支出就是稅金TheaverageAmericanworksmorethan3.5monthsjusttopayhisorherstaxes平均每個在美國工作的人，有3.5個月的所得都是在支付它的稅金。TaxPlanningandStrategies租稅規(guī)劃與策略RecentTaxLawChanges最近稅法的修正TheEconomicGrowthandTaxReliefReconciliationActof2001(TheTaxReliefActof2001)2001年經(jīng)濟成長和租稅寬減調(diào)整法案(2001年減稅案)Thelargesttaxcutin20years20年來最大的減稅法案TheJobsandgrowthTaxReliefReconciliationActof2003(TheTaxpayerReliefActof2003)2003年工作與成長租稅寬減調(diào)整法案(2003年減稅法案)Addedtoandspedupmanyofthechangesoutlinedinthe2001Act.改變及加速2001年減稅法案的進行TaxPlanningandStrategies租稅規(guī)劃與策略TheTwoTaxReliefActs–InaNutshell兩大減稅法案主要內(nèi)容Bothactsimplementedfourprimarychangestothetaxlaws兩大法案對稅法的四大改變Createdanew10%marginaltaxbracket增加10%的稅率欄Loweredtherateofallexistingmarginaltaxbrackets所有各欄的稅率都降低了Reducedthecapitalgainstaxratefrom20%to15%長期資本利得稅由20%降至15%Reducedthetaxondividendsto15%股利所得稅率降到15%精品資料網(wǎng)TaxPlanningandStrategies租稅規(guī)劃與策略TheJobsandGrowthTaxReliefReconciliationActof20032003年工作與成長租稅寬減調(diào)整法案Speduptheimplementationoftheprovisionsoutlinedinthe2001Act.加速2001年減稅法案的進行Hasa“sunset”provisiondateof12/31/2010.在2010年底有”落日條款”。Eliminatedthe“marriagepenalty”byexpandingthe15%taxbracketandbyincreasingthestandarddeductionforjointfilers.Increasedthechildtaxcreditfrom$600to$1000perdependentchildunderage17.排除”婚姻處罰”的規(guī)定，例如增加15%稅率欄的適用，增加合併申報的標(biāo)準(zhǔn)扣除額。增加小孩的扣抵稅額，17歳以下的扶養(yǎng)親屬的扣抵稅額由$600增加到$1000。TaxPlanningandStrategies租稅規(guī)劃與策略IncomeTaxStructure所得稅的結(jié)構(gòu)Incometax–progressivetaxmeaningthatthemoreyouearnthemoreyoupay所得稅—累進稅率意即賺越多錢的人繳越多稅Taxbrackets–incomerangesforwhichthesamemarginaltaxrateapplies課稅級距—適用同一邊際稅率的所得級距Marginaltaxrate–percentageofthelastdollarthatyouearnedthatwillgotowardfederalincometaxes邊際稅率—所賺得的最後一元所得，所課徵的稅率。TaxPlanningandStrategies租稅規(guī)劃與策略IncomeTaxStructure(cont’d)所得稅的結(jié)構(gòu)(續(xù))Averagetaxrate–averageamountofeverydollaryouearnedthatwaspaidforfederalincometaxes平均稅率—你所賺的的平均每一元的所得，所繳的聯(lián)邦所得稅。Effectivemarginaltaxrate–averageamountofeverydollaryouearnedthatpaidforalllocal,state,andfederalincometaxesplusSocialSecuritytaxes.有效的邊際稅率--平均稅率—你所賺的平均每一元的所得，所繳的地區(qū)、聯(lián)邦所得稅加上社會安全捐。TaxPlanningandStrategies租稅規(guī)劃與策略CapitalGainsTaxes資本利得稅Capitalgainstax–canbepostponeduntilyousellanassetforaprofit資本利得可以等到出售資產(chǎn)取得利潤時再繳稅Short-termcapitalgains–gainsmadefromassetsheldlessthan12months短期資本利得—持有資產(chǎn)在12個月內(nèi)所賺取的利得Long-termcapitalgains–gainsmadefromassetsheldfor12monthsorlonger長期資本利得—持有資產(chǎn)超過12月所賺取得資本利得Gainsonprimaryhomesalesaretaxfreeupto$500,000percoupleor$250,000perindividual,butsomerestrictionsapply.出售主要住宅的資本利得，合併申報案免稅額提高到$500,000，個別申報案免稅額提高到$250,000，但有一些限制。精品資料網(wǎng)TaxPlanningandStrategies租稅規(guī)劃與策略TaxRatesAssociatedWithCapitalGains資本利得的相關(guān)稅率Theseratesaredependentonhowlongtheassetisheldaswellasthemarginaltaxbracketoftheowner.這個稅率基本上視持有資產(chǎn)期間及持有人的邊際稅率而定Short-termrate=marginaltaxbracketoffiler短期稅率=申報人的邊際稅率Long-termrate=20%,unlessyou’reinthe10%or15%taxbracketandthenitis10%(assetforthbytheEconomicGrowthandTaxReliefReconciliationActof2001)長期稅率=20%,如果你的稅率級距在15%或10%，那稅率為10%。(2001年減稅法案訂定之)TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003AffectedtheCapitalGainsTaxRates2003年減稅法案對資本利得稅率的影響EffectiveMay6,2003:2003年五月六日生效：Long-termrateof20%reducedto15%fortaxpayersinthe25%,28%,33%,or35%marginaltaxbrackets長期稅率由20%降到15%。Long-termrateof10%reducedto5%,對於邊際稅率為10%者，降到5%exceptfor2008whentheratewillbe0%到了2008年稅率為0%。Ratesreturnto20%and10%,respectively,in2009在2009年這些稅率各回升到20%及10%,。TaxPlanningandStrategies租稅規(guī)劃與策略TaxRatesAssociatedWithCapitalGainsAfter20002000年後資本利得相關(guān)稅率Onlyforassetspurchasedinorafter2001andheldfor5years只有在2001年以後取得資產(chǎn)而且持有5年者適用Long-termrateis18%,or8%ifyouareinthe10%or15%taxbracket長期稅率降至18%，如果你的稅率為10%或15%則降到8%BenefiteliminatedbytheTaxReliefActof2003,butmayberelevantafter2008相關(guān)福利在2003年減稅法案排除，但在2008年後仍適用。TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003AffectedtheDividendTaxRates2003年的減稅法案對擁有股利所得納稅義務(wù)人的影響PriortoMay6,2003dividendsweretaxedasordinaryincome(applicablemarginaltaxbracketrate)whileratesonlongtermcapitalgainswerelower在2003年5月6日以前，股利所得視為一般所得，並無任何優(yōu)惠，但是資本利得仍有優(yōu)惠。EffectiveMay6,2003throughDecember31,2008dividendsaretaxedatthesamerateaslongtermcapitalgains,or:2003年5月6日以後到2008年12月31日，股利所得課稅稅率與長期資本利得一樣。5%forthoseinthe10%or15%marginaltaxbracket對於10%及15%課稅級距者，其稅率為5%10%forthoseinallhighertaxbrackets其他邊際稅率較高者，適用10%稅率。TaxPlanningandStrategies租稅規(guī)劃與策略WhatDoesThisMeanForYou?這些規(guī)定對你有何意義？Avoidfrequenttrading避免經(jīng)常買進賣出Buylow-turnover,“taxmanaged”mutualfunds買進低週轉(zhuǎn)率”租稅管理“的共同基金B(yǎng)uyindividualstocksandmakeyourownmutualfund買進股票，建立自己的共同基金TaxPlanningandStrategies租稅規(guī)劃與策略CapitalGainsTaxesOnHomes出售自用住宅的資本利得稅ChangesimplementedbytheTaxpayerReliefActof1997在1997年的減稅法案修正Gainsupto$500,000forcouplesand$250,000forindividualsexemptfromtaxeswithnoneedto“rollovergain”asbefore合併申報案件可以享有$500,000，個別申報案可以享有$250,000免稅額Homemustbeyourprincipalresidence房屋必須要是你的主要住宅Musthavelivedthere2ofthelast5years在最近5年間必須居住2年以上TaxPlanningandStrategies租稅規(guī)劃與策略FilingStatusClassifications申報方式Single個人或單身Marriedfilingjointly已婚合併申報Marriedfilingseparately已婚個別申報Headofhousehold戶長TaxPlanningandStrategies租稅規(guī)劃與策略CostofLivingIncreasesintheTaxBrackets反應(yīng)生活成本提高調(diào)整課稅級距Thetaxbracketschangeannuallytoinsurethatnoonepaysmoreincometaxjustbecauseearningsincreasedwithinflation.每年調(diào)整課稅級距，以反應(yīng)生活成本的提高。Bracketcreep–ataxliabilityincreasecausedbyinflation級距的爬行—因為通貨膨脹影響導(dǎo)致適用較高課稅級距的情形Example–theincomeminimumforthe25%taxbracketforjointfilersincreasesfrom$56,800in2003to$58,100in2004.例如—在2003年適用25%課稅級距的金額為$56,800，到了2004年提高到$58,100。TaxPlanningandStrategies租稅規(guī)劃與策略PayingYourIncomeTaxes支付你的所得稅Withholdings–taxpaymentfromeachpaycheck,determinedonthebasisifincomeandW-4form扣繳—於領(lǐng)薪水時扣繳，扣繳金額依據(jù)你的所得高低以及你所申報的W-4申報書而定Quarterlyestimatedpayments每季估計金額Paymentswiththetaxreturn(thedreadedApril15th)於報稅時間(4月15日前)繳稅Withholdingsfromstock,retirementfunds,andprizeorgamblingwinnings對於股票，退休基金以及機會中獎扣繳TaxPlanningandStrategies租稅規(guī)劃與策略FICA/SocialSecurityFICA/社會安全稅SocialSecurity–amandatoryinsuranceprogramadministeredbythefederalgovernmentthatprovidessupportintheeventofdeath,disability,healthproblems,orretirement.聯(lián)邦政府所主導(dǎo)的計畫，基於你的工作期間，提供死亡，失能，健康問題及退休給付。Taxrateof6.20%ofgrosssalary稅率為薪資總額的6.2%TaxPlanningandStrategies租稅規(guī)劃與策略FICA/SocialSecurity(cont’d)FICA/社會安全稅(續(xù))SocialSecurityincometaxcap社會安全稅的課稅所得上限$84,900(2002)$87,000(2003)$87,900(2004)Incomeoverthisamountisnottaxed.超過此金額的所得不再課稅。TaxPlanningandStrategies租稅規(guī)劃與策略FICA/MedicareFICA/醫(yī)療照顧Medicare–ahealthcareinsuranceprogramforelderlyanddisabled醫(yī)療照顧—聯(lián)邦政府的保險計畫用來照顧年長及失能者的健康照顧Taxrateof1.45%ofgrosssalary,withnoannualcap稅率為薪資總額的1.45%沒有上限TotalFICAtaxrate–15.3%(12.4%SocialSecurity+2.9%Medicare)總FICA的稅率為—15.3(12.4%社會安全及2.9%醫(yī)療照顧)Youareonlyresponsibleforhalfofthetaxunlessyou’reself-employed.你只要支付其中的一半，除非你是自我僱用者。TaxPlanningandStrategies租稅規(guī)劃與策略StateandLocalIncomeTaxes州及地方所得稅Moststatesimposeanincometax;however,some,likeTexas,donot.大部分的州都有加徵所得稅，但是一些州，如德州，則無。Localincometaxesareuncommon;butsomelargercities,forexample,NewYorkCity,imposesuchatax.地方所得稅並不常見，但是比較大的城市，如紐約市，則加徵所得稅。TaxPlanningandStrategies租稅規(guī)劃與策略O(shè)therNon-Income-BasedTaxesThatYouFace非以所得為基礎(chǔ)課徵的稅Excise“sintaxes”andstatesalestaxes–imposedwhengoodsarepurchased貨物稅”罪惡的稅”及州營業(yè)稅—在購買貨物及勞務(wù)時徵收的稅Realestateandpropertytaxes–imposedannuallyorsemi-annuallyonassetsowned財產(chǎn)稅—對財產(chǎn)擁有人每年或每半年課徵的稅Giftandestatetaxes–imposedwhenassetsaretransferredfromoneownertoanother贈與與遺產(chǎn)稅—個人移轉(zhuǎn)財產(chǎn)給他人時課徵的稅TaxPlanningandStrategies租稅規(guī)劃與策略CalculatingYourTaxes計算你要繳多少稅Whohastofileanincometaxreturn?誰應(yīng)該申報所得稅？Determininggrossortotalincome決定所得總額Calculatingadjustedgrossincome(AGI)計算調(diào)整後所得總額Subtractingdeductions減去扣除額Claimingyourexemptions申報免稅額Calculatingyourbaseincometax計算基本所得稅額Determiningyourcredits決定你的抵減Determiningyourfinaltaxliability決定應(yīng)納所得稅額TaxPlanningandStrategies租稅規(guī)劃與策略WhoHastoFileanIncomeTaxReturn?誰應(yīng)該要申報所得稅？Everyonewhoearnsmorethan$17,500mustfileanincometaxreturn.所得大於$17,500的人必須申報所得稅Somepeoplewhoearnless,dependingonage,filingstatus,anddependencystatusmustfileareturn.如果金額小於此數(shù)字，仍要視年齡、申報身分狀況，撫養(yǎng)親屬人數(shù)，才能決定是否要申報所得稅。(SeetheIRSwebsiteatformorespecificinformation.)可以到國稅局的網(wǎng)站看更多資訊Dependentswithmorethan$750ofunearnedincomemustfile.撫養(yǎng)親屬如果有超過$750的未賺得所得就必須申報。Note:Allthresholdsareadjustedannuallyforinflation.注意：這些申報門檻是逐年調(diào)整的TaxPlanningandStrategies租稅規(guī)劃與策略SourcesofTaxableIncome課稅所得的來源Wages,salaries,andtips工資、薪水及小費Capitalgains,dividends,andinterest資本利得，股利，及利息Alimony贍養(yǎng)費PensionfundsandtraditionalIRAdistributions退休基金及傳統(tǒng)IRA提領(lǐng)金額Businessandfarmincome營利所得及農(nóng)作所得Rentalandroyaltyincome租金及權(quán)利金所得SocialSecurityandunemploymentbenefits社會安全及失業(yè)給付TaxPlanningandStrategies租稅規(guī)劃與策略SourcesofTax-ExemptIncome免稅所得來源RothIRAdistributionsRothIRA提領(lǐng)金額Stateandlocalmunicipalbondinterest(ifyoulivewithintheissuingmunicipality)州及市公債利息Giftsandinheritances贈與及繼承Childsupportpayments撫養(yǎng)小孩給付Federalincometaxrefunds聯(lián)邦所得稅退稅款Veterans’andwelfarebenefits退伍軍人及福利給付TaxPlanningandStrategies租稅規(guī)劃與策略SubtractingAdjustmentsto

CalculateAGI計算調(diào)整後所得總額Alimonypayments贍養(yǎng)費Selectedmovingexpenses搬家費SelectedtraditionalIRAandotherretirementcontributions傳統(tǒng)IRA和其他退休金提撥50%forSocialSecurityandMedicare(self-employedonly)50%社會安全及醫(yī)療(自我聘僱者適用)Penaltiesforearlywithdrawal提早提領(lǐng)退休金的罰鍰Studentloaninterest,withlimitations學(xué)生助學(xué)貸款利息(有限制)TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxReliefActof2001AffectedYourAdjustmentstoIncome2001年減稅法案如何影響你的調(diào)整後所得總額IncreasedIRAcontributionlimit.提高IRA提撥限額IncludedanIRA“catch-up”contributionprovisionforthoseaged50orover.包括對50歲以上的人”追加“提撥IRA條款I(lǐng)ncreasedannualadjustmentlimitforstudentloaninterest.提高每年調(diào)整助學(xué)貸款利息上限。Extendeduseofadjustmentsforstudentloaninterest.擴大適用助學(xué)貸款利息的適用範(fàn)圍。TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxReliefActof2001AffectedYourIRA2001年減稅方案如何影響你的IRAIncreasedIRAcontributions增加IRA提撥金額$2,000在2001$3,000在2002到2004$4,000在2005到2007$5,000在2008(加上通貨膨脹調(diào)整$500增加額)IRA“catch-up”contributionIRA”追加“提撥$500在2002到2005$1,000在2006及以後TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003AffectedYourStudentLoans2003年減稅法案如何影響助學(xué)貸款Maximumof$2,500adjustmentforstudentloaninterestpaid,upfrom$1,500in1999調(diào)高學(xué)生助學(xué)貸款利息由1999年的$1,500提高到$2,500，Eliminationofthe“60-monthlimit”排除60個月的限制TaxPlanningandStrategies租稅規(guī)劃與策略SubtractingDeductionsfromAGI減掉你的扣除額Itemizeddeductions(Normally,youmustfirstownahometomakeitemizingcosteffective.)列舉扣除額(一般而言，你必須擁有房子，來享受列舉扣除額。)Medical&dentalexpenses醫(yī)療及牙齒費用Homemortgageinterestexpense房屋抵押借款利息Sometaxes一些稅Giftstocharity慈善捐款Casualtyandtheftloss災(zāi)害及竊盜損失Standarddeductions標(biāo)準(zhǔn)扣除額TaxPlanningandStrategies租稅規(guī)劃與策略IRSLimitsonItemizedDeductions國稅局在列舉扣除額的限制Medicalanddentalexpenses–mustexceed7.5%ofAGI醫(yī)療及牙齒費用必須超過調(diào)整後所得總額的7.5%Selectedtaxexpenses核準(zhǔn)的稅捐費用Homemortgageandinvestmentinterestpayments房屋抵押借款及投資利息支出Giftstocharity–Keepgoodrecords,butmusthavereceiptifthegiftismorethan$250慈善捐款—如果捐款超過$250，必須保留紀(jì)錄TaxPlanningandStrategies租稅規(guī)劃與策略IRSLimitsonItemizedDeductions(cont’d)國稅局在列舉扣除額的限制(續(xù))Casualtyandtheftloss–first$100oflossisexcluded,andremaininglossesaredeductibleonlytotheextenttheyexceed10%ofAGI.災(zāi)害及竊盜損失—損失在$100內(nèi)不能扣除，剩下的損失只有在超過調(diào)整後所得總額的10%部分才可扣除Miscellaneousdeductibles–mustexceed2%ofAGI其他扣除額—必須超過調(diào)整後所得總額的2%Percentageofitemizeddeductionslostforfilersaboveacertainincomelevel超過特定所得申報者列舉扣除額的百分比降低損失TaxPlanningandStrategies租稅規(guī)劃與策略StandardDeductions標(biāo)準(zhǔn)扣除額Single個別申報$4,700(2002)$4,750(2003)$4,850(2004)Marriedfilingjointly已婚合併申報$7,850(2002)$9,500(2003)$9,700(2004)Note:thresholdsareindexedtoinflation注意：這些門檻隨通貨膨脹調(diào)整TaxPlanningandStrategies租稅規(guī)劃與策略StandardDeductions(cont’d)標(biāo)準(zhǔn)扣除額(續(xù))Headofhousehold戶長$6,900(2002)$7,000(2003)$7,150(2004)Marriedfilingseparately已婚但個別申報$3,920(2002)$4,750(2003)$4,850(2004)Note:thresholdsareindexedtoinflation注意：這些門檻隨通貨膨脹調(diào)整TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003AffectedtheMarriagePenalty2003年減稅法案如何影響婚姻處罰Reducedthemarriagepenaltyfor2003and2004,ratherthanin2009asoriginallyscheduled在2003年及2004年降低婚姻處罰，到了2009年恢復(fù)原有規(guī)定Standarddeductionforcouples,asapercentageofthestandarddeductionforsingles,increasedfrom167%(2001law)to200%已婚合併申報者的標(biāo)準(zhǔn)扣除額為單身的200%，在2001年的法案為167%Topendofthe15%ratebracketforcouplesasapercentageofthetopendforsinglesincreasedfrom167%(2001law)to200%對於已婚合併申報者15%的課稅級距上限，提高到單身者的200%，原來在2001年的法案為167%Bothchangesreverttooriginallowerpercentagesfor2005through2008,butreturnto200%in2009-2010在2005年到2008年這些規(guī)定匯回復(fù)到從前，在事在2009年到2010年幼會提高到200%TaxPlanningandStrategies租稅規(guī)劃與策略UsingStandardorItemized??使用標(biāo)準(zhǔn)扣除額或列舉扣除額？？Takethelargerofthetwoamounts選取兩者間較大的Ifclose,considerbunchingdeductions如果接近，將你的扣除額綁在一起，然後隔年分別選擇列舉扣除額及標(biāo)準(zhǔn)扣除額Don’tletlazinessorpoorrecordkeepingcostyoumoney!不要被你的懶惰即差勁的記帳使你造成損失TaxPlanningandStrategies租稅規(guī)劃與策略AdditionalDeductionsforElderlyorBlindTaxpayers對於老年及盲人的額外扣除額Unmarriedtaxpayer未結(jié)婚者$1,150在2003$1,200在2004(如果同時為老年及盲人者可以加倍)Marriedtaxpayer已婚者$950在2003$950在2004(如果同時為老年及盲人者可以加倍)Amountsshownareadjustedannuallyforinflation.這些金額是逐年隨通貨膨脹調(diào)整的TaxPlanningandStrategies租稅規(guī)劃與策略ClaimingYourExemptions申報你的免稅額Exemptionsaremeanttoprovidemosttaxpayerswithsomeuntaxedincome免稅額就是每人可從課稅所得中扣除的金額Personalexemptions(indexedtoinflation)個人的免稅額(隨通貨膨脹調(diào)整)$3,000(2002)$3,050(2003)$3,100(2004)Dependencyexemptions撫養(yǎng)親屬免稅額Three-stepdependencytest三階段的撫養(yǎng)親屬測試Exemptionphaseout免稅額的遞減TaxPlanningandStrategies租稅規(guī)劃與策略CalculatingYourBaseIncomeTaxonTaxableIncome計算基本所得稅Taxtablesinthebooklet可在課稅表中查到Taxrateschedules–mustbeusedifincomeexceeds$100,000如果你的所得超過$100,000必須自己計算Alternativeminimumtax–topreventtheverywealthyfromusingthetaxbreakstopaylittleornotax最低稅負(fù)—避免非常有錢的人使用租稅漏洞減少繳稅或不繳稅TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003

AffectedtheTaxRates2003減稅條款如何影響你的稅率2001減稅法案(舊法)2003 27% 30% 35% 38.6%2004-2005 26% 29% 34% 37.6%2006-2010 25% 28% 33% 35%2003減稅法案(新法)2003-2010 25% 28% 33% 35%注意:在2010以後,落日條款回覆到2000年的稅率: 28%,31%,36%,及39.6%TaxPlanningandStrategies租稅規(guī)劃與策略HowtheTaxpayerReliefActof2003AffectedtheAlternativeMinimumTax2003減稅法案如何影響最低稅負(fù)制AMTpreventsthewealthyfrompayinglittleornoincometaxes最低稅負(fù)制防止有錢人只繳一點點所得稅或不用繳稅For2003and2004,theAMTexemptionforunmarriedandmarriedtaxpayers(andsurvivingspouses)increased,thusallowingmoretaxpayerstoavoidtheAMT在2003年級2004年最低稅負(fù)的免稅額提高，所以允許更多人避開最低稅負(fù)制TaxPlanningandStrategies租稅規(guī)劃與策略TheTaxReliefActof2001

andtheChildTaxCredit2001年減稅法案和子女抵減Childtaxcreditlimits子女抵減限額$500在2000$600在2001到2004$700在2005到2007$800在2009$1,000在2010Phase-outofthiscreditbeginswhenasingleparent’sadjustedgrossincome(AGI)exceeds$75,000oracoupleexceeds$110,000當(dāng)單親家庭調(diào)整後所得總額超過$75,000或者雙親家庭超過$75,000時開始遞減TaxPlanningandStrategies租稅規(guī)劃與策略TheTaxpayerReliefActof2003

andtheChildTaxCredit2003年減稅法案和子女抵減Childtaxcreditlimits子女抵減限額$600增加到$1,000在2003及2004$700在2005到2007$800在2009$1,000在2010$500在2011(回覆到2001法案,因為落日條款)Phase-outofthiscreditbeginswhenasingleparent’sadjustedgrossincome(AGI)exceeds$75,000oracoupleexceeds$110,000當(dāng)單親家庭調(diào)整後所得總額超過$75,000或者雙親家庭超過$75,000時開始遞減TaxPlanningandStrategies租稅規(guī)劃與策略DeterminingYourCredits決定你的抵減Childcredit子女抵減HopeScholarshipcredit希望獎學(xué)金抵減LifetimeLearningcredit終生學(xué)習(xí)抵減Childanddependentcarecredit子女及扶養(yǎng)親屬照顧抵減Earnedincomecredit(EIC)賺取所得抵減Adoptioncredit收養(yǎng)抵減Othercredits,suchaselderlyanddisabledtaxpayercredits其他抵減，例如老人及失能抵減TaxPlanningandStrategies租稅規(guī)劃與策略O(shè)therFilingConsiderations申報的其他考量Pickingtherightform選用適當(dāng)申報書Determininghowtofile決定如何申報Filinglateoramendedreturns延遲申報或者更正申報Wheretogethelp哪裡可取得幫助TaxPlanningandStrategies租稅規(guī)劃與策略ChoosingaTaxForm選擇申報書1040EZtaxableincomelessthan$50,000課稅所得低於$50,000can’titemizeorclaimdependents不適用於採用列舉扣除額及有扶養(yǎng)親屬者1040Ataxableincomelessthan$50,000課稅所得低於$50,000allowsformoresourcesofincome允許有較多所得來源TaxPlanningandStrategies租稅規(guī)劃與策略ChoosingaTaxForm(cont’d)選擇申報書(續(xù))1040“l(fā)ongform”1040”長式”申報書allowstheuseofschedules允許用附表onlyformthatallowsyoutoitemizedeductions唯一允許使用列舉扣除額的申報書Knowtheschedules認(rèn)識這些附表TaxPlanningandStrategies租稅規(guī)劃與策略HowToFile?如何申報ElectronicFiling電子申報Refundwithin3weeks三週內(nèi)退稅Lesschanceofprocessingerror處理錯的的機會降低Cost?成本？Filingbymail郵寄申報TaxPlanningandStrategies租稅規(guī)劃與策略FilingLateandAmendedReturns延遲申報和更正申報Filinglate延遲申報Form4868用表4868Penalties–10%oftaxbill罰責(zé)—應(yīng)納稅額的10%Amendedreturns更正申報Form1040X用表1040XLimitations–3yearsaftertheoriginaltaxduedate限制—三年內(nèi)必須更正TaxPlanningandStrategies租稅規(guī)劃與策略ReasonsforBeingAudited查帳的原因Random隨機抽樣Previouserrors過去申報錯誤Highincomelevel高所得者FilingaScheduleC使用附表C申報AuditsallowtheIRStoconductspotchecksofreturnstoensurecompliancetothetaxlawsandregulations查帳允許國稅局可以查核個人的所得以確保申報案有依據(jù)稅法相關(guān)法令之規(guī)定TaxPlanningandStrategies租稅規(guī)劃與策略PreparingforanAudit準(zhǔn)備國稅局的查核Reexaminetheareasinquestion重新檢核國稅局提出問題的地方Gatherallsupportingdata蒐集所有證據(jù)Anticipateanyprobablequestions考慮國稅局可能會問的問題Hireataxaccountantorattorney(ifnecessary)雇用一個會計師或律師(如果必要)Note:thebestwaytowinanauditistokeepexcellentrecords注意：要贏得國稅局查稅的不二法門是，維持很好的紀(jì)錄(記帳)TaxPlanningandStrategies租稅規(guī)劃與策略AppealinganAuditOutcome查稅結(jié)果的上訴Appealwiththeauditor向稽徵人員訴願Appealwiththeauditor’smanager向稽徵人員的經(jīng)理訴願Fileaformalappeal提出正式的上訴Gototaxcourt到稅務(wù)法庭見TaxPlanningandStrategies租稅規(guī)劃與策略HelpinPreparingYourTaxes協(xié)助報稅IRSPublication17國稅局出版物17IRShotline國稅局熱線Self-helptaxpublications自助式稅務(wù)書籍Computerprograms電腦程式Videos錄影帶Taxspecialists–besuretostartearly稅務(wù)專家—記得請早TaxPlanningandStrategies租稅規(guī)劃與策略TaxPlanningtoMinimizePayments租稅規(guī)劃Maximizeyourdeductions.增加扣除額Looktocapitalgainsincomeinparticularifyouareinthetoptaxbrackets.注意資本