租稅的規(guī)劃與策略

TaxPlanningandStrategies租稅規(guī)劃與策略1HowItAllBegan所得稅如何開(kāi)始的In1913,the16thAmendmentgaveCongresstherighttoimposethefirstincometax在1913，第16次修正案，賦予國(guó)會(huì)徵收所得稅的權(quán)利。Initialtaxratesrangedfrom1%to8%一開(kāi)始的稅率為1%-8%2ImportanceofTaxPlanning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(gè)在美國(guó)工作的人，有3.5個(gè)月的所得都是在支付它的稅金。3RecentTaxLawChanges最近稅法的修正TheEconomicGrowthandTaxReliefReconciliationActof2001(TheTaxReliefActof2001)2001年經(jīng)濟(jì)成長(zhǎng)和租稅寬減調(diào)整法案(2001年減稅案)Thelargesttaxcutin20years20年來(lái)最大的減稅法案TheJobsandgrowthTaxReliefReconciliationActof2003(TheTaxpayerReliefActof2003)2003年工作與成長(zhǎng)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(jìn)行4TheTwoTaxReliefActs–InaNutshell兩大減稅法案主要內(nèi)容Bothactsimplementedfourprimarychangestothetaxlaws兩大法案對(duì)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(zhǎng)期資本利得稅由20%降至15%Reducedthetaxondividendsto15%股利所得稅率降到15%5TheJobsandGrowthTaxReliefReconciliationActof20032003年工作與成長(zhǎng)租稅寬減調(diào)整法案Speduptheimplementationoftheprovisionsoutlinedinthe2001Act.加速2001年減稅法案的進(jìn)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(bào)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。6IncomeTaxStructure所得稅的結(jié)構(gòu)Incometax–progressivetaxmeaningthatthemoreyouearnthemoreyoupay所得稅—累進(jìn)稅率意即賺越多錢的人繳越多稅Taxbrackets–incomerangesforwhichthesamemarginaltaxrateapplies課稅級(jí)距—適用同一邊際稅率的所得級(jí)距Marginaltaxrate–percentageofthelastdollarthatyouearnedthatwillgotowardfederalincometaxes邊際稅率—所賺得的最後一元所得，所課徵的稅率。7IncomeTaxStructure(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(huì)安全捐。8CapitalGainsTaxes資本利得稅Capitalgainstax–canbepostponeduntilyousellanassetforaprofit資本利得可以等到出售資產(chǎn)取得利潤(rùn)時(shí)再繳稅Short-termcapitalgains–gainsmadefromassetsheldlessthan12months短期資本利得—持有資產(chǎn)在12個(gè)月內(nèi)所賺取的利得Long-termcapitalgains–gainsmadefromassetsheldfor12monthsorlonger長(zhǎng)期資本利得—持有資產(chǎn)超過(guò)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(bào)案免稅額提高到$500,000，個(gè)別申報(bào)案免稅額提高到$250,000，但有一些限制。9TaxRatesAssociatedWithCapitalGains資本利得的相關(guān)稅率Theseratesaredependentonhowlongtheassetisheldaswellasthemarginaltaxbracketoftheowner.這個(gè)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(bào)人的邊際稅率Long-termrate=20%,unlessyou’reinthe10%or15%taxbracketandthenitis10%(assetforthbytheEconomicGrowthandTaxReliefReconciliationActof2001)長(zhǎng)期稅率=20%,如果你的稅率級(jí)距在15%或10%，那稅率為10%。(2001年減稅法案訂定之)10HowtheTaxpayerReliefActof2003AffectedtheCapitalGainsTaxRates2003年減稅法法案對(duì)資資本利得得稅率的的影響EffectiveMay6,2003:2003年五月六六日生效效：Long-termrateof20%reducedto15%fortaxpayersinthe25%,28%,33%,or35%marginaltaxbrackets長(zhǎng)期稅率率由20%降到15%。Long-termrateof10%reducedto5%,對(duì)於邊際際稅率為為10%者，降到到5%exceptfor2008whentheratewillbe0%到了2008年稅率為為0%。Ratesreturnto20%and10%,respectively,in2009在2009年這些稅稅率各回回升到20%及10%,。11TaxRatesAssociatedWithCapitalGainsAfter20002000年後資本本利得相相關(guān)稅率率Onlyforassetspurchasedinorafter2001andheldfor5years只有在2001年以後取取得資產(chǎn)產(chǎn)而且持持有5年者適用用Long-termrateis18%,or8%ifyouareinthe10%or15%taxbracket長(zhǎng)期稅率率降至18%，如果你你的稅率率為10%或15%則降到8%BenefiteliminatedbytheTaxReliefActof2003,butmayberelevantafter2008相關(guān)福利在2003年減稅法案排排除，但在2008年後仍適用。。12HowtheTaxpayerReliefActof2003AffectedtheDividendTaxRates2003年的減稅法案案對(duì)擁有股利利所得納稅義義務(wù)人的影響響PriortoMay6,2003dividendsweretaxedasordinaryincome(applicablemarginaltaxbracketrate)whileratesonlongtermcapitalgainswerelower在2003年5月6日以前，股利利所得視為一一般所得，並並無(wú)任何優(yōu)惠惠，但是資本本利得仍有優(yōu)優(yōu)惠。EffectiveMay6,2003throughDecember31,2008dividendsaretaxedatthesamerateaslongtermcapitalgains,or:2003年5月6日以後到2008年12月31日，股利所得得課稅稅率與與長(zhǎng)期資本利利得一樣。5%forthoseinthe10%or15%marginaltaxbracket對(duì)於10%及15%課稅級(jí)距者，，其稅率為5%10%forthoseinallhighertaxbrackets其他邊際稅率率較高者，適適用10%稅率。13WhatDoesThisMeanForYou?這些規(guī)定對(duì)你你有何意義？？Avoidfrequenttrading避免經(jīng)常買進(jìn)進(jìn)賣出Buylow-turnover,“taxmanaged””mutualfunds買進(jìn)低週轉(zhuǎn)率率”租稅管理“的共同基金B(yǎng)uyindividualstocksandmakeyourownmutualfund買進(jìn)股票，建建立自己的共共同基金14CapitalGainsTaxesOnHomes出售自用住宅宅的資本利得得稅ChangesimplementedbytheTaxpayerReliefActof1997在1997年的減稅法案案修正Gainsupto$500,000forcouplesand$250,000forindividualsexemptfromtaxeswithnoneedto““rollovergain””asbefore合併申報(bào)案件件可以享有$500,000，個(gè)別申報(bào)報(bào)案可以享有有$250,000免稅額Homemustbeyourprincipalresidence房屋必須要是是你的主要住住宅Musthavelivedthere2ofthelast5years在最近5年間必須居住住2年以上15FilingStatusClassifications申報(bào)方式Single個(gè)人或單身Marriedfilingjointly已婚合併申報(bào)報(bào)Marriedfilingseparately已婚個(gè)別申報(bào)報(bào)Headofhousehold戶長(zhǎng)16CostofLivingIncreasesintheTaxBrackets反應(yīng)生活成本本提高調(diào)整課課稅級(jí)距Thetaxbracketschangeannuallytoinsurethatnoonepaysmoreincometaxjustbecauseearningsincreasedwithinflation.每年調(diào)整課稅稅級(jí)距，以反反應(yīng)生活成本本的提高。Bracketcreep–ataxliabilityincreasecausedbyinflation級(jí)距的爬行—因?yàn)橥ㄘ浥蛎浢浻绊憣?dǎo)致適適用較高課稅稅級(jí)距的情形形Example–theincomeminimumforthe25%taxbracketforjointfilersincreasesfrom$56,800in2003to$58,100in2004.例如—在2003年適用25%課稅級(jí)距的金金額為$56,800，到了2004年提高到$58,100。17PayingYourIncomeTaxes支付你的所得得稅Withholdings–taxpaymentfromeachpaycheck,determinedonthebasisifincomeandW-4form扣繳—於領(lǐng)薪水時(shí)扣扣繳，扣繳金金額依據(jù)你的的所得高低以以及你所申報(bào)報(bào)的W-4申報(bào)書(shū)而定Quarterlyestimatedpayments每季估計(jì)金額額Paymentswiththetaxreturn(thedreadedApril15th)於報(bào)稅時(shí)間(4月15日前)繳稅Withholdingsfromstock,retirementfunds,andprizeorgamblingwinnings對(duì)於股票，退退休基金以及及機(jī)會(huì)中獎(jiǎng)扣扣繳18FICA/SocialSecurityFICA/社會(huì)安全稅SocialSecurity––amandatoryinsuranceprogramadministeredbythefederalgovernmentthatprovidessupportintheeventofdeath,disability,healthproblems,orretirement.聯(lián)邦政府所主主導(dǎo)的計(jì)畫(huà)，，基於你的工工作期間，提提供死亡，失失能，健康問(wèn)問(wèn)題及退休給給付。Taxrateof6.20%ofgrosssalary稅率為薪資總總額的6.2%19FICA/SocialSecurity(cont’’d)FICA/社會(huì)安全稅(續(xù))SocialSecurityincometaxcap社會(huì)安全稅的的課稅所得上上限$84,900(2002)$87,000(2003)$87,900(2004)Incomeoverthisamountisnottaxed.超過(guò)此金額的的所得不再課課稅。20FICA/MedicareFICA/醫(yī)療照顧Medicare–ahealthcareinsuranceprogramforelderlyanddisabled醫(yī)療照顧—聯(lián)邦政府的保保險(xiǎn)計(jì)畫(huà)用來(lái)來(lái)照顧年長(zhǎng)及及失能者的健健康照顧Taxrateof1.45%ofgrosssalary,withnoannualcap稅率為薪資總總額的1.45%沒(méi)有上限TotalFICAtaxrate––15.3%(12.4%SocialSecurity+2.9%Medicare)總FICA的稅率為—15.3(12.4%社會(huì)安全及2.9%醫(yī)療照顧)Youareonlyresponsibleforhalfofthetaxunlessyou’’reself-employed.你只要支付其其中的一半，，除非你是自自我僱用者。。21StateandLocalIncomeTaxes州及地方所得得稅Moststatesimposeanincometax;however,some,likeTexas,donot.大部分的州都都有加徵所得得稅，但是一一些州，如德德州，則無(wú)。。Localincometaxesareuncommon;butsomelargercities,forexample,NewYorkCity,imposesuchatax.地方所得稅並並不常見(jiàn)，但但是比較大的的城市，如紐紐約市，則加加徵所得稅。。22OtherNon-Income-BasedTaxesThatYouFace非以所得為基基礎(chǔ)課徵的稅稅Excise“sintaxes”andstatesalestaxes––imposedwhengoodsarepurchased貨物稅”罪惡的稅”及州營(yíng)業(yè)稅—在購(gòu)買貨物及及勞務(wù)時(shí)徵收收的稅Realestateandpropertytaxes––imposedannuallyorsemi-annuallyonassetsowned財(cái)產(chǎn)稅—對(duì)財(cái)產(chǎn)擁有人人每年或每半半年課徵的稅稅Giftandestatetaxes–imposedwhenassetsaretransferredfromoneownertoanother贈(zèng)與與遺產(chǎn)稅稅—個(gè)人移轉(zhuǎn)財(cái)產(chǎn)產(chǎn)給他人時(shí)課課徵的稅23CalculatingYourTaxes計(jì)算你要繳多多少稅Whohastofileanincometaxreturn?誰(shuí)應(yīng)該申報(bào)所所得稅？Determininggrossortotalincome決定所得總額額Calculatingadjustedgrossincome(AGI)計(jì)算調(diào)整後所所得總額Subtractingdeductions減去扣除額Claimingyourexemptions申報(bào)免稅額Calculatingyourbaseincometax計(jì)算基本所得得稅額Determiningyourcredits決定你的抵減減Determiningyourfinaltaxliability決定應(yīng)納所得得稅額24WhoHastoFileanIncomeTaxReturn?誰(shuí)應(yīng)該要申報(bào)報(bào)所得稅？25SourcesofTaxableIncome課稅所得的來(lái)來(lái)源Wages,salaries,andtips工資、薪水及及小費(fèi)Capitalgains,dividends,andinterest資本利得，股股利，及利息息Alimony贍養(yǎng)費(fèi)PensionfundsandtraditionalIRAdistributions退休基金及傳傳統(tǒng)IRA提領(lǐng)金額Businessandfarmincome營(yíng)利所得及農(nóng)農(nóng)作所得Rentalandroyaltyincome租金及權(quán)利金金所得SocialSecurityandunemploymentbenefits社會(huì)安全及失失業(yè)給付26SourcesofTax-ExemptIncome免稅所得來(lái)源源RothIRAdistributionsRothIRA提領(lǐng)金額Stateandlocalmunicipalbondinterest(ifyoulivewithintheissuingmunicipality)州及市公債利利息Giftsandinheritances贈(zèng)與及繼承Childsupportpayments撫養(yǎng)小孩給付付Federalincometaxrefunds聯(lián)邦所得稅退退稅款Veterans’andwelfarebenefits退伍軍人及福福利給付27SubtractingAdjustmentsto

CalculateAGI計(jì)算調(diào)整後所所得總額Alimonypayments贍養(yǎng)費(fèi)Selectedmovingexpenses搬家費(fèi)SelectedtraditionalIRAandotherretirementcontributions傳統(tǒng)IRA和其他退休金金提撥50%forSocialSecurityandMedicare(self-employedonly)50%社會(huì)安全及醫(yī)醫(yī)療(自我聘僱者適適用)Penaltiesforearlywithdrawal提早提領(lǐng)退休休金的罰鍰Studentloaninterest,withlimitations學(xué)生助學(xué)貸款款利息(有限制)28HowtheTaxReliefActof2001AffectedYourAdjustmentstoIncome2001年減稅法案如如何影響你的的調(diào)整後所得得總額IncreasedIRAcontributionlimit.提高IRA提撥限額IncludedanIRA““catch-up””contributionprovisionforthoseaged50orover.包括對(duì)50歲以上的人”追加“提撥IRA條款I(lǐng)ncreasedannualadjustmentlimitforstudentloaninterest.提高每年調(diào)整整助學(xué)貸款利利息上限。Extendeduseofadjustmentsforstudentloaninterest.擴(kuò)大適用助學(xué)學(xué)貸款利息的的適用範(fàn)圍。。29HowtheTaxReliefActof2001AffectedYourIRA2001年減稅方案如如何影響你的的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30HowtheTaxpayerReliefActof2003AffectedYourStudentLoans2003年減稅法案案如何影響響助學(xué)貸款款Maximumof$2,500adjustmentforstudentloaninterestpaid,upfrom$1,500in1999調(diào)高學(xué)生助助學(xué)貸款利利息由1999年的$1,500提高到$2,500，Eliminationofthe“60-monthlimit”排除60個(gè)月的限制制31SubtractingDeductionsfromAGI減掉你的扣扣除額Itemizeddeductions(Normally,youmustfirstownahometomakeitemizingcosteffective.)列舉扣除額額(一般而言，，你必須擁?yè)碛蟹孔?，，?lái)享受列列舉扣除額額。)Medical&dentalexpenses醫(yī)療及牙齒齒費(fèi)用Homemortgageinterestexpense房屋抵押借借款利息Sometaxes一些稅Giftstocharity慈善捐款Casualtyandtheftloss災(zāi)害及竊盜盜損失Standarddeductions標(biāo)準(zhǔn)扣除額額32IRSLimitsonItemizedDeductions國(guó)稅局在列列舉扣除額額的限制Medicalanddentalexpenses––mustexceed7.5%ofAGI醫(yī)療及牙齒齒費(fèi)用必須須超過(guò)調(diào)整整後所得總總額的7.5%Selectedtaxexpenses核準(zhǔn)的稅捐捐費(fèi)用Homemortgageandinvestmentinterestpayments房屋抵押借借款及投資資利息支出出Giftstocharity––Keepgoodrecords,butmusthavereceiptifthegiftismorethan$250慈善捐款—如果捐款超超過(guò)$250，必須保留留紀(jì)錄33IRSLimitsonItemizedDeductions(cont’d)國(guó)稅局在列列舉扣除額額的限制(續(xù))Casualtyandtheftloss––first$100oflossisexcluded,andremaininglossesaredeductibleonlytotheextenttheyexceed10%ofAGI.災(zāi)害及竊盜盜損失—損失在$100內(nèi)不能扣除除，剩下的的損失只有有在超過(guò)調(diào)調(diào)整後所得得總額的10%部分才可扣扣除Miscellaneousdeductibles–mustexceed2%ofAGI其他扣除額額—必須超過(guò)調(diào)調(diào)整後所得得總額的2%Percentageofitemizeddeductionslostforfilersaboveacertainincomelevel超過(guò)特定所所得申報(bào)者者列舉扣除除額的百分分比降低損損失34StandardDeductions標(biāo)準(zhǔn)扣除額額Single個(gè)別申報(bào)$4,700(2002)$4,750(2003)$4,850(2004)Marriedfilingjointly已婚合併申申報(bào)$7,850(2002)$9,500(2003)$9,700(2004)Note:thresholdsareindexedtoinflation注意：這些些門檻隨通通貨膨脹調(diào)調(diào)整35StandardDeductions(cont’d)標(biāo)準(zhǔn)扣除額額(續(xù))Headofhousehold戶長(zhǎng)$6,900(2002)$7,000(2003)$7,150(2004)Marriedfilingseparately已婚但個(gè)別別申報(bào)$3,920(2002)$4,750(2003)$4,850(2004)Note:thresholdsareindexedtoinflation注意：這些些門檻隨通通貨膨脹調(diào)調(diào)整36HowtheTaxpayerReliefActof2003AffectedtheMarriagePenalty2003年減稅法案案如何影響響婚姻處罰罰Reducedthemarriagepenaltyfor2003and2004,ratherthanin2009asoriginallyscheduled在2003年及2004年降低婚姻姻處罰，到到了2009年恢復(fù)原有有規(guī)定Standarddeductionforcouples,asapercentageofthestandarddeductionforsingles,increasedfrom167%(2001law)to200%已婚合併申申報(bào)者的標(biāo)標(biāo)準(zhǔn)扣除額額為單身的的200%，在2001年的法案為為167%Topendofthe15%ratebracketforcouplesasapercentageofthetopendforsinglesincreasedfrom167%(2001law)to200%對(duì)於已婚合合併申報(bào)者者15%的課稅級(jí)距距上限，提提高到單身身者的200%，原來(lái)在2001年的法案為為167%Bothchangesreverttooriginallowerpercentagesfor2005through2008,butreturnto200%in2009-2010在2005年到2008年這些規(guī)定定匯回復(fù)到到從前，在在事在2009年到2010年幼會(huì)提高高到200%37UsingStandardorItemized??使用標(biāo)準(zhǔn)扣扣除額或列列舉扣除額額？？Takethelargerofthetwoamounts選取兩者間間較大的Ifclose,considerbunchingdeductions如果接近，，將你的扣扣除額綁在在一起，然然後隔年分分別選擇列列舉扣除額額及標(biāo)準(zhǔn)扣扣除額Don’tletlazinessorpoorrecordkeepingcostyoumoney!不要被你的的懶惰即差差勁的記帳帳使你造成成損失38AdditionalDeductionsforElderlyorBlindTaxpayers對(duì)於老年及及盲人的額額外扣除額額Unmarriedtaxpayer未結(jié)婚者$1,150在2003$1,200在2004(如果同同時(shí)為為老年年及盲盲人者者可以以加倍倍)Marriedtaxpayer已婚者者$950在2003$950在2004(如果同同時(shí)為為老年年及盲盲人者者可以以加倍倍)Amountsshownareadjustedannuallyforinflation.這些金金額是是逐年年隨通通貨膨膨脹調(diào)調(diào)整的的39ClaimingYourExemptions申報(bào)你你的免免稅額額Exemptionsaremeanttoprovidemosttaxpayerswithsomeuntaxedincome免稅額額就是是每人人可從從課稅稅所得得中扣扣除的的金額額Personalexemptions(indexedtoinflation)個(gè)人的的免稅稅額(隨通貨貨膨脹脹調(diào)整整)$3,000(2002)$3,050(2003)$3,100(2004)Dependencyexemptions撫養(yǎng)親親屬免免稅額額Three-stepdependencytest三階段段的撫撫養(yǎng)親親屬測(cè)測(cè)試Exemptionphaseout免稅額額的遞遞減40CalculatingYourBaseIncomeTaxonTaxableIncome計(jì)算基基本所所得稅稅Taxtablesinthebooklet可在課課稅表表中查查到Taxrateschedules––mustbeusedifincomeexceeds$100,000如果你的的所得超超過(guò)$100,000必須自己己計(jì)算Alternativeminimumtax––topreventtheverywealthyfromusingthetaxbreakstopaylittleornotax最低稅負(fù)負(fù)—避免非常常有錢的的人使用用租稅漏漏洞減少少繳稅或或不繳稅稅41HowtheTaxpayerReliefActof2003AffectedtheTaxRates2003減稅條款款如何影影響你的的稅率2001減稅法案案(舊法)200327% 30%35%38.6%2004-200526%29%34% 37.6%2006-201025%28%33% 35%2003減稅法案案(新法)2003-201025%28%33% 35%注意:在2010以後,落日條款款回覆到到2000年的稅率率:28%,31%,36%,及39.6%42HowtheTaxpayerReliefActof2003AffectedtheAlternativeMinimumTax2003減稅法案案如何影影響最低低稅負(fù)制制AMTpreventsthewealthyfrompayinglittleornoincometaxes最低稅負(fù)負(fù)制防止止有錢人人只繳一一點(diǎn)點(diǎn)所所得稅或或不用繳繳稅For2003and2004,theAMTexemptionforunmarriedandmarriedtaxpayers(andsurvivingspouses)increased,thusallowingmoretaxpayerstoavoidtheAMT在2003年級(jí)2004年最低稅稅負(fù)的免免稅額提提高，所所以允許許更多人人避開(kāi)最最低稅負(fù)負(fù)制43TheTaxReliefActof2001andtheChildTaxCredit2001年減稅法法案和子子女抵減減Childtaxcreditlimits子女抵減減限額$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)單親家家庭調(diào)整整後所得得總額超超過(guò)$75,000或者雙親親家庭超超過(guò)$75,000時(shí)開(kāi)始遞遞減44TheTaxpayerReliefActof2003andtheChildTaxCredit2003年減稅法法案和子子女抵減減Childtaxcreditlimits子女抵減減限額$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?yàn)槁淙杖諚l款)Phase-outofthiscreditbeginswhenasingleparent’sadjustedgrossincome(AGI)exceeds$75,000oracoupleexceeds$110,000當(dāng)單親家家庭調(diào)整整後所得得總額超超過(guò)$75,000或者雙親親家庭超超過(guò)$75,000時(shí)開(kāi)始遞遞減45DeterminingYourCredits決定你的的抵減Childcredit子女抵減減HopeScholarshipcredit希望獎(jiǎng)學(xué)學(xué)金抵減減LifetimeLearningcredit終生學(xué)習(xí)習(xí)抵減Childanddependentcarecredit子女及扶扶養(yǎng)親屬屬照顧抵抵減Earnedincomecredit(EIC)賺取所得得抵減Adoptioncredit收養(yǎng)抵減減Othercredits,suchaselderlyanddisabledtaxpayercredits其他抵減減，例如如老人及及失能抵抵減46OtherFilingConsiderations申報(bào)的其其他考量量Pickingtherightform選用適當(dāng)當(dāng)申報(bào)書(shū)書(shū)Determininghowtofile決定如何何申報(bào)Filinglateoramendedreturns延遲申報(bào)或者者更正申報(bào)Wheretogethelp哪裡可取得幫幫助47ChoosingaTaxForm選擇申報(bào)書(shū)1040EZtaxableincomelessthan$50,000課稅所得低於於$50,000can’titemizeorclaimdependents不適用於採(cǎi)用用列舉扣除額額及有扶養(yǎng)親親屬者1040Ataxableincomelessthan$50,000課稅所得低於於$50,000allowsformoresourcesofincome允許有較多所所得來(lái)源48ChoosingaTaxForm(cont’’d)選擇申報(bào)書(shū)(續(xù))1040““l(fā)ongform””1040”長(zhǎng)式”申報(bào)書(shū)allowstheuseofschedules允許用附表onlyformthatallowsyoutoitemizedeductions唯一允許使用用列舉扣除額額的申報(bào)書(shū)Knowtheschedules認(rèn)識(shí)這些附表表49HowToFile?如何申報(bào)ElectronicFiling電子申報(bào)Refundwithin3weeks三週內(nèi)退稅Lesschanceofprocessingerror處理錯(cuò)的的機(jī)機(jī)會(huì)降低Cost?成本？Filingbymail郵寄申報(bào)50FilingLateandAmendedReturns延遲申報(bào)和更更正申報(bào)Filinglate延遲申報(bào)Form4868用表4868Penalties––10%oftaxbill罰責(zé)—應(yīng)納稅額的10%Amendedreturns更正申報(bào)Form1040X用表1040XLimitations–3yearsaftertheoriginaltaxduedate限制—三年內(nèi)必須更更正51ReasonsforBeingAudited查帳的原因Random隨機(jī)抽樣Previouserrors過(guò)去申報(bào)錯(cuò)誤誤Highincomelevel高所得者FilingaScheduleC使用附表C申報(bào)AuditsallowtheIRStoconductspotchecksofreturnstoensurecompliancetothetaxlawsandregulations查帳允許國(guó)稅稅局可以查核核個(gè)人的所得得以確保申報(bào)報(bào)案有依據(jù)稅稅法相關(guān)法令令之規(guī)定52PreparingforanAudit準(zhǔn)備國(guó)稅局的的查核Reexaminetheareasinquestion重新檢核國(guó)稅稅局提出問(wèn)題題的地方Gatherallsupportingdata蒐集所有證據(jù)據(jù)Anticipateanyprobablequestions考慮國(guó)稅局可可能會(huì)問(wèn)的問(wèn)問(wèn)題Hireataxaccountantorattorney(ifnecessary)雇用一個(gè)會(huì)計(jì)計(jì)師或律師(如果必要)Note:thebestwaytowinanauditistokeepexcellentrecords注意：要贏得得國(guó)稅局查稅稅的不二法門門是，維持很很好的紀(jì)錄(記帳)53AppealinganAuditOutcome查稅結(jié)果的上上訴Appealwiththeauditor向稽徵人員訴訴願(yuàn)Appealwiththeauditor’smanager向稽徵人員的的經(jīng)理訴願(yuàn)Fileaformalappeal提出正式的上上訴Gototaxcourt到稅務(wù)法庭見(jiàn)見(jiàn)54HelpinPreparingYourTaxes協(xié)助報(bào)稅IRSPublication17國(guó)稅局出版物物17IRShotline國(guó)稅局熱線Self-helptaxpublications自助式稅務(wù)書(shū)書(shū)籍Computerprograms電腦程式Videos錄影帶Taxspecialists––besuretostartearly稅務(wù)專家—記得請(qǐng)?jiān)?5TaxPlanningtoMinimizePayments租稅規(guī)劃Maximizeyourdeductio