所得税是如何运作的
The Internal Revenue Service estimates that taxpayers and businesses spend about 8 billion hours a year complying with tax-filing requirements. 从这个角度来看, if all this work were done by a single company, it would need about four million full-time employees and be one of the largest industries in the U.S.1
As complex as the details of taxes can be, the income tax process is fairly straightforward. 然而, the majority of Americans would rather not spend time with the process, which explains why more than half hire a tax professional to assist in their annual filing.2
Remember, this material is not intended as tax or legal advice. Please consult a professional with tax or legal experience for specific information regarding your individual situation.
开始
The tax process starts with income, and generally, most income received is taxable. A taxpayer’s 总收入 includes income from work, 投资, 感兴趣, 养老金, 还有其他来源. The income from all these sources is added together to arrive at the taxpayers’ 总收入.
什么都不算收入? 礼物, 遗产, 工人补偿福利, 福利待遇, or cash rebates from a dealer or manufacturer.3
从总收入来看， 调整 我们所说的. These 调整 may include retirement plan contributions, 一半的自雇人士, 还有其他项目.
结果是 调整后总收入.
从调整后的总收入， 扣除 我们所说的. With 扣除, taxpayers have two choices: the standard deduction or itemized 扣除. The standard deduction amount varies based on filing status, as shown on this chart:
图表来源:美国国税局.政府,2023
Itemized 扣除 can include state and local taxes, 慈善捐款, 房屋抵押贷款的利息, and certain unreimbursed job expenses, 除此之外. Keep in mind that there are limits on the amount of state and local taxes that can be deducted.4
Once 扣除 have been subtracted, the result is 应纳税所得额. 应纳税所得额导致 应纳税额.
但这一切还没有结束.
Any tax credits are then subtracted from the 应纳税额. 税payers may receive credits for a variety of items, including energy-saving improvements.
结果是纳税人的 净税收.
Understanding how the tax process works is one thing. 做这项工作完全是另一回事.
1. 南大.2022年4月18日
2. 国税局.政府,2023
3. The tax code allows an individual to gift up to $17,000 per person in 2023 without triggering any gift or estate taxes. An individual can give away up to $12,920,000 without owing any federal tax. Couples can leave up to $25,840,000 without owing any federal tax. Also, keep in mind that some states may have their own estate tax regulations. This material is not intended as tax or legal advice. Please consult a professional with tax or legal experience for specific information regarding your individual situation.
4. The mortgage 感兴趣 deduction is the first $750,000 of the loan for a home and the state and local income taxes deduction is capped at $10,000.
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 手机赌博软件下载 to provide information on a topic that may be of 感兴趣. FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 手机赌博软件下载.
