[펌] 8가지 예로 보여주는 트럼프 Tax Bil 적용
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The Multimillionaires in New York
These Manhattan residents have a jumbo mortgage (at an assumed 4 percent interest rate) and take a $40,000 deduction on mortgage interest pay property taxes of $96,250 and state income tax of $135,360 and make annual charitable contributions totaling $100,000. They will pay a bit more next year because they would lose key deductions, especially the ability to put down more than $10,000 in state and local taxes. That offsets a drop in the top marginal tax rate, from 39.6 percent to 37 percent. (The “marginal rate,” the rate paid on any extra dollar earned, is different from the “effective tax rate,” which is the overall, blended rate you pay as different tax rates are levied on your income at different thresholds.)
The Small Business Owners in Pittsburgh
This married couple with a small manufacturing business in Pittsburgh has $300,000 in pass-through business income. Their deductible mortgage interest adds up to $6,000 their property tax is $8,600 and they give 5 percent of their income to charity. These taxpayers get a big benefit from the new 20 percent deduction aimed at pass-through business owners, who pay their business income taxes through their individual tax returns.
The Suburban Family in Westchester
A married couple in a New York suburb has estimated state income tax of $17,290 their annual mortgage interest deduction is $14,000 and they pay property tax of $13,750—about the same amount they donate to charity. While the bill takes a bite out of this family’s deductions and exemptions, they would benefit from enhanced child tax credits and avoiding the alternative minimum tax, or AMT. (The bill would raise the thresholds at which the AMT applies—until 2026.)
Married in Austin
This young couple rents and has income of $100,000. They give $5,000 a year to charity. The bill eliminates the personal exemption, an automatic $4,050 deduction for each family member. But for this couple, that loss is offset by rate cuts and a near-doubling of the standard deduction, from $12,700 to $24,000 for married couples.
Median Income in Oregon
This Portland, Oregon, couple earns close to the median household income for the U.S. Their property tax bill is $1,688 their deductible mortgage interest is $3,000 and their estimated state income tax is $4,744.
Because this couple has few deductions, they benefit from the higher standard deduction, netting a 2018 tax cut of $949.
작성일2017-12-21 08:58
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