【文章內(nèi)容簡介】 得及農(nóng)作所得 Rental and royalty ine租金及權(quán)利金所得 Social Security and unemployment benefits社會安全及失業(yè)給付 26 Prentice Hall Inc. Sources of TaxExempt Ine免稅所得來源 Roth IRA distributions Roth IRA 提領(lǐng)金額 State and local municipal bond interest (if you live within the issuing municipality)州及市公債利息 Gifts and inheritances贈與及繼承 Child support payments撫養(yǎng)小孩給付 Federal ine tax refunds聯(lián)邦所得稅退稅款 Veterans’ and welfare benefits退伍軍人及福利給付 27 Prentice Hall Inc. Subtracting Adjustments to Calculate AGI計(jì)算調(diào)整後所得總額 Alimony payments贍養(yǎng)費(fèi) Selected moving expenses搬家費(fèi) Selected traditional IRA and other retirement contributions傳統(tǒng) IRA和其他退休金提撥 50% for Social Security and Medicare (selfemployed only)50%社會安全及醫(yī)療 (自我聘僱者適用 ) Penalties for early withdrawal提早提領(lǐng)退休金的罰鍰 Student loan interest, with limitations學(xué)生助學(xué)貸款利息(有限制 ) 28 Prentice Hall Inc. How the Tax Relief Act of 2023 Affected Your Adjustments to Ine2023年減稅法案如何影響你的調(diào)整後所得總額 Increased IRA contribution limit. 提高 IRA提撥限額 Included an IRA ―catchup‖ contribution provision for those aged 50 or 50歲以上的人 ‖追加 ―提撥 IRA條款 Increased annual adjustment limit for student loan 。 Extended use of adjustments for student loan 。 29 Prentice Hall Inc. How the Tax Relief Act of 2023 Affected Your IRA 2023年減稅方案如何影響你的 IRA Increased IRA contributions 增加 IRA提撥金額 ? $2,000 在 2023 ? $3,000 在 2023 到 2023 ? $4,000 在 2023 到 2023 ? $5,000 在 2023 (加上通貨膨脹調(diào)整 $500 增加額 ) IRA ―catchup‖ contribution IRA‖追加 ―提撥 ? $500 在 2023 到 2023 ? $1,000 在 2023 及以後 30 Prentice Hall Inc. How the Taxpayer Relief Act of 2023 Affected Your Student Loans 2023年減稅法案如何影響助學(xué)貸款 Maximum of $2,500 adjustment for student loan interest paid, up from $1,500 in 1999調(diào)高學(xué)生助學(xué)貸款利息由 1999年的 $1,500提高到 $2,500 ， Elimination of the ―60month limit‖排除 60個月的限制 31 Prentice Hall Inc. Subtracting Deductions from AGI減掉你的扣除額 Itemized deductions (Normally, you must first own a home to make itemizing cost effective.) 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 dental expenses醫(yī)療及牙齒費(fèi)用 ? Home mortgage interest expense房屋抵押借款利息 ? Some taxes一些稅 ? Gifts to charity慈善捐款 ? Casualty and theft loss災(zāi)害及竊盜損失 Standard deductions標(biāo)準(zhǔn)扣除額 32 Prentice Hall Inc. IRS Limits on Itemized Deductions 國稅局在列舉扣除額的限制 Medical and dental expenses – must exceed % of AGI醫(yī)療及牙齒費(fèi)用必須超過調(diào)整後所得總額的 % Selected tax expenses核準(zhǔn)的稅捐費(fèi)用 Home mortgage and investment interest payments房屋抵押借款及投資利息支出 Gifts to charity – Keep good records, but must have receipt if the gift is more than $250慈善捐款 —如果捐款超過 $250，必須保留紀(jì)錄 33 Prentice Hall Inc. IRS Limits on Itemized Deductions (cont’d) 國稅局在列舉扣除額的限制 (續(xù) ) Casualty and theft loss – first $100 of loss is excluded, and remaining losses are deductible only to the extent they exceed 10% of —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 Miscellaneous deductibles – must exceed 2% of AGI其他扣除額 —必須超過調(diào)整後所得總額的 2% Percentage of itemized deductions lost for filers above a certain ine level超過特定所得申報者列舉扣除額的百分比降低損失 34 Prentice Hall Inc. Standard Deductions標(biāo)準(zhǔn)扣除額 Single個別申報 ? $4,700 (2023) ? $4,750 (2023) ? $4,850 (2023) Married filing jointly已婚合併申報 ? $7,850 (2023) ? $9,500 (2023) ? $9,700 (2023) Note: thresholds are indexed to inflation 注意：這些門檻隨通貨膨脹調(diào)整 35 Prentice Hall Inc. Standard Deductions (cont’d)標(biāo)準(zhǔn)扣除額(續(xù) ) Head of household戶長 ? $6,900 (2023) ? $7,000 (2023) ? $7,150 (2023) Married filing separately已婚但個別申報 ? $3,920 (2023) ? $4,750 (2023) ? $4,850 (2023) Note: thresholds are indexed to inflation注意：這些門檻隨通貨膨脹調(diào)整 36 Prentice Hall Inc. How the Taxpayer Relief Act of 2023 Affected the Marriage Penalty 2023年減稅法案如何影響婚姻處罰 Reduced the marriage penalty for 2023 and 2023, rather than in 2023 as originally scheduled在 2023年及 2023年降低婚姻處罰，到了 2023年恢復(fù)原有規(guī)定 Standard deduction for couples, as a percentage of the standard deduction for singles, increased from 167% (2023 law) to 200% 已婚合併申報者的標(biāo)準(zhǔn)扣除額為單身的 200%，在 2023年的法案為 167% Top end of the 15% rate bracket for couples as a percentage of the top end for singles increased from 167% (2023 law) to 200%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 2023年的法案為 167% Both changes revert to original lower percentages for 2023 through 2023, but return to 200% in 20232023在 2023年到 2023年這些規(guī)定匯回復(fù)到從前，在事在 2023年到 2023年幼會提高到 200% 37 Prentice Hall Inc. Using Standard or Itemized??使用標(biāo)準(zhǔn)扣除額或列舉扣除額？？ Take the larger of the two amounts選取兩者間較大的 If close, consider bunching deductions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’t let laziness or poor recordkeeping cost you money!不要被你的懶惰即差勁的記帳使你造成損失 38 Prentice Hall Inc. Additional Deductions for Eld