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应纳税收入是指报税时用于计算税款的那部分收入,大致就是调整后总收入减去可扣除的标准或明细项目。应纳税收入包括工资、奖金、小费、投资收入、以及各种类型的非劳动所得。
应纳税收入是 IRS 认为应纳税的总收入部分。 它包括既得收入和非劳动所得收入。 应纳税收入来自多种来源,如工资、企业/投资、虚拟货币、版税等。 由于要扣除减免项,应纳税收入通常会少于调整后总收入。
什么是应纳税收入? 应纳税收入包括既得收入和非劳动所得收入。被视为应纳税的非劳动所得收入包括被取消的债务、政府福利(如失业救济金和残疾津贴)、罢工救济金和彩票奖金。应纳税收入还包括在年内出售的升值资产所产生的收益,以及股息和利息收入。
报税时,你可以选择申报标准扣除项、或明细扣除项。明细扣除项包括支付的抵押贷款利息、医疗费用(超过 AGI 的 7.5% 的部分)以及一系列其他费用。
注意:税率档位和边际税率都是基于应纳税收入、而不是基于总收入或 AGI。
应纳税收入的来源 应纳税收入是您在税务年度内获得的任何收入,包括:
员工薪酬 :这是最常见的应纳税收入类型。它包括工资、薪水、小费、奖金以及雇主支付的费用。这些收入将在您的 W-2 表格上报告,并由公司通过邮寄方式发送给您。此表格还包括适用于您应纳税收入的各种扣除项,如所得税、社会保障、医疗保险和 401(k) 缴款等。根据 IRS 的规定,提供托儿服务的人,无论是在自己的家中还是其他地方,都必须将所获金额列为应纳税收入。这一规定也适用于您担任保姆时获得的款项。如果您作为董事、合伙人或通过雇主获得某些附加福利,您也必须报告其价值。 来自投资收入 :您有责任报告从某些类型的企业和投资活动中获得的任何收入。这包括您从租赁物业中获得的任何租金收入。无论您收到的租金是来自企业活动还是出于盈利目的,都需要报告。您可以报告与租赁相关的费用,以抵消您获得的收入。 合伙企业的收入 :IRS 不对合伙企业征税,但从这些企业产生的任何收入、扣除和损失都会传递给个人合伙人。因此,合伙企业本身不需支付税款。如果您是合伙人,您必须在个人年度纳税申报中声明任何传递的收入,即使这些传递的收入不直接适用于您。 S 型股份有限公司的收入 :与合伙企业类似,S 型股份有限公司不需要缴纳所得税。其盈利根据股东在 S 型股份有限公司中的持股比例传递给股东。如果您是股东,您需要在个人所得税申报中报告相关的收益、损失和扣除项。 物物交换 :物物交换是指通过物品和服务的互换而非现金交易。因此,如果你为某人修理家中的电气系统,他们用类似的服务(比如修理你的管道)来支付你,那么这项服务的价值被视为应纳税收入。 版税 :您还必须申报您通过知识产权(如版权、专利、商标等)和油气、矿产财产赚取的版税作为应纳税收入。 数字货币 :与这些替代货币相关的活动被视为应纳税收入。您必须申报与数字货币(如比特币)的出售、兑换或投资有关的任何事项。
IRS将加密货币视为财产。当您购买、出售或交换加密货币时,都算是应纳税事件,通常需要以资本收益或损失的方式报税,并作为收入进行征税。您同时应该保留这些交易记录。
如何计算应纳税收入 第一步:确定您的申报状态 如果您未婚,您可以选择单身报税人。 如果您给符合条件的 dependent 支付了超过半数扶养和住房费用,您可以选择户主报税。 如果您已婚,大部分情况下应该选择已婚联合报税;但某些情况特殊的夫妇可能分开报税更合适。 第二步:收集收入来源文件 您需要收集您自己的、配偶(如果适用)以及任何受扶养人(如果适用)的所有收入来源的文件。所有这些收入的总和被称为您的总收入。以下是计算您的总收入所需的最常见的税表:
W-2 表格显示您作为员工提供服务所获得的收入。 如果您从合同工作或兼职工作中获得收入,那么您将需要 1099-NEC 表格(非雇员报酬)。该表格报告了您在为非雇佣个人或实体工作时获得的收入(当这些金额大于 600 美元时)。 1099-MISC 表格报告了来自其他收入来源的金额(大于 600 美元),包括租金、奖金、渔船收益或农作物保险支付。 如果您在税年内获得的利息超过 10 美元,您将收到来自您的金融机构的 1099-INT 表格。 第三步:计算调整总收入(AGI) 下一步是计算您的调整总收入(Adjusted Gross Income; AGI)。这是通过对您的总收入进行一些 「above-the-line」 的调整而得出,包括对符合资格的个人退休账户(IRA)的贡献、学生贷款利息、以及某些教育费用等。这些项目被称为 「above-the-line」,是因为在税表上,它们在明细扣除、或标准扣除的上面,即在开始减去扣除项之前您就可以减掉的部分收入。
第四步:计算扣除项(标准/明细) 接下来是计算您的扣除。您可以选择标准扣除或明细扣除。
标准扣除是一个固定金额,纳税人可以在没有足够的明细扣除项的情况下申报。下面是 2023 年(2024 年初报税)、以及 2024 年(2025 年初报税)的标准抵扣金额。
报税状态 2023 财年 标准抵扣额 2024 财年 标准抵扣额 单身 $13,850 $14,600 已婚联合报税 $13,850 $14,600 已婚分开报税 $27,700 $29,200 户主 $20,800 $21,900
如果您计划明细扣除而不是选择标准扣除,以下是最常见需要的记录:
已支付的不动产税和抵押贷款利息 :这通常出现在 1098 表上,您将从您的抵押贷款贷款人那里收到这份表格。如果您没有抵押贷款或没有托管帐户支付您的不动产税,那么您需要单独保留您的不动产税支付记录。 纳税记录 :纳税记录包括州和地方税款、慈善捐款、教育费用、未偿医疗费用等信息。如果您是雇员,这些信息会在 W-2 表上列出。如果您是独立承包商,您需要记录整个年度内每个季度的估计税款。 慈善捐款 :慈善捐款是可以用来减免税款的费用,但在大多数年份中,您可以申报的金额受到您的 AGI 的限制。 教育费用 :请注意,如果您使用学生贷款支付合格的高等教育费用,那么这些费用必须在发生时年度内申报,而不是在贷款收到或偿还的年度内申报。 未偿医疗费用 :您可以扣除超过您 AGI 的 7.5% 的未偿医疗费用(在正常的纳税年度中,阈值通常在 7.5% 到 10% 之间)。 独资经营业主、合伙企业、S 型公司以及一些信托和遗产的所有者可能有资格获得合格营业所得(QBI)扣除,该扣除允许合格纳税人扣除其 QBI、不动产投资信托(REIT)股息和合格的公开交易合伙伙伴(PTP)收入的 20%。如果您是独立承包商,那么您的工作很可能符合这项特殊扣除。
第五步:计算应纳税收入 计算应纳税收入的最后一步是使用上面计算出的 AGI,减去所有适用的扣除。
IRS 认为几乎每种类型的收入都应纳税,但有一小部分收入流不需要纳税。
如果您是宗教组织的成员,发过贫誓,为该组织经营的机构工作,并将您的收入归还给该组织,那么您的收入不需要纳税。 如果您获得员工成就奖励,并满足特定条件,那么奖励的价值不需要纳税。 如果有人去世并且您收到寿险金,那么这笔收入不需要纳税 —— 但可能会有遗产税或继承税。 根据《美国救援计划》(American Rescue Plan),从 2021 年 1 月 1 日至 2025 年 12 月 31 日期间发放的学生贷款宽免不需要纳税。
当一个人去世时,根据其居住地和资产价值的不同,可能会涉及到遗产税 (Estate Tax) 和继承税 (Inheritance Tax) 的问题。很多人误以为遗产税和继承税是同一个东西,其实不是。
常见问题与回答 什么是应纳税收入? 应纳税收入是指用于计算您所欠税款的任何总收入。简而言之,它是您的调整总收入减去所有适用的扣除。这包括来自雇主的工资、小费、薪水和奖金。投资和非工资性收入也包括在内。
什么是非工资收入? 受联邦或州政府税务部门征税的非工资收入示例包括利息、股息和租金,以及资本收益。其他形式的可征税收入可能来自已经宽免的贷款、政府福利(如残疾或失业福利),以及赌场或彩票中奖。
如何计算应税收入? 应税收入的计算方法是将所有收入来源相加,排除不应纳税的项目,然后减去税收抵免和扣除。
什么是不应纳税收入? 比如:从宗教或慈善组织获得、并会捐赠给该组织的收入;某些特定情形下的员工成就奖;如果有人去世并且您收到人寿保险金,也不需要纳税 —— 但可能会有遗产或继承税。
如何降低我的应税收入? 年末的应税收入可能使您进入更高的税率档次,这意味着您将面临更高的税款。大多数人通过在申报时选择标准扣除来降低这个数字。或者,如果您列出详细扣除项,确保考虑到所有可能的扣除。但在提交纳税申报前,还有一些方法可以在报税之前降低您的应税收入。例如,缴纳养老账户如 401(k) 或个人退休账户的款项,或将资金存入灵活支出账户 、或健康储蓄账户 。
HSA 是「健康储蓄账户」,设计用于储蓄。FSA 是「灵活开支账户」,设计用于开支。二者区别很大。
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