Federal federal rates inogona kushandiswa kune zvakasiyana-siyana mari dzinosvika gore negore
Havasi vese vanobhadhara vanobhadhara mutero mumwe chete. Nhamba yemitero yeUnited States yakagadzirirwa kuitira kuti mukomana anowana $ 30,000 pagore haabhadhara imwechete yezana yemari yake semunhu anowana $ 150,000. Mari yakabatanidzwa mu "mabhikiti emitero" uye chiyero chemazana chinoshandiswa kune rimwe bhatikiti.
Kubva mugore ra2016, mutengo wezvikamu unotanga kusvika 10 muzana uye zvishoma nezvishoma unowedzera kusvika 15 kubva muzana, 25 muzana, 28 muzana, 33 muzana, 35 muzana, uye pakupedzisira kusvika pachikamu che 39.6 muzana.
Iyo imwe neimwe yezvikwereti zvemitero inotanga uye inoguma inobva pane yako yekutsvaga chimiro . Congress inogadzirisa mitero yemitero nguva nenguva-kana, kunyanya, mari inowirirana navo.
Mitero yemitero inogonawo kusiyana maererano nerudzi rwemari yaunayo. Imwe mitero yemutero inoshandiswa inoshandiswa pamari inobva kune imwe nguva yakareba mari inowanikwa uye inowanikwa zvikwereti.
Iko mabhirikiti emitero 2016
Aya mabheji anoshandiswa kune mari yawakagamuchira muna 2016 iyo yaizotora mutero wekudzorera muna 2017. Chati iri pasi apa chinoratidza huwandu hwemitero yehutori mukorori yekutanga uye maitirwo emigumisiro yenguva refu uye zvikwereti zvakakodzera mumutsara wechipiri. Zvose zviri muhurukuro dzinoratidza kutanga nekuguma kwemari inowanikwa pamatare ega ega akabatanidzwa nekuisa nzvimbo. Aya madhora anowirirana nemari yako yaunotengesa-yakasara shure mushure mekunge watora mutengo wakatarwa kana kuti wakaita kuti iwe waderedzwe uye iwe wakatsvaga chero zvimwe zvingabhadhara iwe unogona kuva nekodzero, sevaya vanovimba.
2016 Mitero Yemitero | |||||||||
| Mutero Wemitero | Single | Musoro weMhuri | Vakaroorana Vanodyara Zvimwe | Vakaroorana Vanodhonza Chirikadzi Yakakwana uye Yakakodzera | |||||
| Inowanikwa Nayo | Nguva Yakareba Imari Inowanikwa Zvikamu & Zvikamu Zvakakodzera | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to | Mutero Unobhadhara pamusoro | to |
| 10% | 0% | $ 0 | $ 9,275 | $ 0 | $ 13,250 | $ 0 | $ 9,275 | $ 0 | $ 18,550 |
| 15% | 0% | 9 275 | 37 650 | 13,250 | 50 400 | 9 275 | 37 650 | 18,550 | 75,300 |
| 25% | 15% | 37 650 | 91,150 | 50 400 | 130,150 | 37 650 | 75 950 | 75,300 | 151,900 |
| 28% | 15% | 91,150 | 190,150 | 130,150 | 210,800 | 75 950 | 115 725 | 151,900 | 231 450 |
| 33% | 15% | 190,150 | 413 313 | 210,800 | 413 313 | 115 725 | 206 675 | 231 450 | 413 313 |
| 35% | 15% | 413 313 | 415,050 | 413 313 | 441,000 | 206 675 | 233 475 | 413 313 | 466 950 |
| 39.6% | 20% | 415,050 | - | 441,000 | - | 233 475 | - | 466 950 | - |
Kana iwe uri munhu mumwe chete uye iwe unowana $ 90,000 pagore, iwe ungapinda mu25 muzana mutero bracket. Ndicho chikamu chakareruka-chinotora zvishoma zvakaoma kubva ipapo.
Iwe unotobhadhara chikamu chegumi chete chemugove wemari yako inowira pakati pe $ 0 ne $ 9,275, uye iwe unobhadhara 15 muzana pane chikamu pakati pe $ 9,276 uye $ 37,650. Iko 25 muzana mutero wekutengesa ingangoshandiswa chete kune chikamu chemari yako. Nhamba yega yega yehuwandu inofananidzwa nechikamu ichocho chemari yako.
| 2016 Mutero Wemitero Yemitero yeChirongwa Chekudzidzira Chete [Tax Rate Schedule X, Internal Revenue Code chikamu 1 (c)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9 275 | 37 650 | 9 275 | × 15% | 927.50 | ||||
| 37 650 | 91,150 | 37 650 | × 25% | 5,183.75 | ||||
| 91,150 | 190,150 | 91,150 | × 28% | 18,558.75 | ||||
| 190,150 | 413 313 | 190,150 | × 33% | 46 278.75 | ||||
| 413 313 | 415,050 | 413 313 | × 35% | 119 934.75 | ||||
| 415,050 | - | 415,050 | × 39.6% | 120,529.75 | ||||
Mutungamiri Donald Trump akaronga kuvhara mabhaikisi emitero pasi matatu chete: 10 muzana, 25 muzana uye 35 muzana, asi izvo zvisati zvaitika pakati pemakore 2017.
Kuverenga Yako Kubudirira Mutero Mutero
Kana iwe uchida kuvhara nhamba uye kuita masvomhu, inoshanda seiyi: Tora mari yako inotengesa uye kubvisa mari iyo iyo yakakodzera kubhadhara mitero inotanga, iyo inenge iri Columns A uye B.
Izvi zvinosara chete mari inobhadharwa mumutero wekero iyo muColumn C. Zvadaro wedzerai muyero uyu nemutero wekutengesa kweyo bracket-Columns D neE.
Iyi ndiyo mitero yemutero ingadai yakakonzerwa nemari inowanikwa mukati memutero wechikwereti. Zvadaro uwedzere kune iyi muwandu huwandu hwematongerwo emutero kune mari inowanikwa mumutengo wepamusoro wepamitero, inomiririrwa muChoto F. Izvi zvichakutaurira huwandu huwandu hwomutero wemutero unokwereta muKutora G.
Heino muenzaniso. Ngatiti Edith, munhu asina kuroorwa, ane mari inotengesa ye $ 100,000. Izvi zvinowira mu 28% yebhasikiti yematare, iyo inotangira kubva pa $ 91,150 kusvika ku $ 190,150 yemari inotengesa yekutengesa kwayo nzvimbo. Tichifungidzira kuti mari yose yaEdith inowanikwa pasi pemitero yemitero yakawanda, taizotora feremu yemutero wayo seyiyi:
| Muenzaniso | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| 91,150 | 190,150 | $ 100,000 | 91,150 | 8 850 | × 28% | 2,478 | 18,558.75 | 21,036.75 |
Edith ane kodzero yokubhadhara madhora 21,036.75 emutero wemutero wehurumende pamutero unobhadhara we $ 100,000. Mari yaanowana mari inopfuura $ 91,150 inobhadharwa pa 28%. Zvose zvinowanikwa mubhadharo zvinokwereta pazasi 10 kubva muzana, 15 muzana uye 25 muzana. "Kubudirira" kwaEdith kana kuenzanisa mutengo wekuteresa mutero wake wemitero wakapatsanurwa nemari inobhadharwa: $ 21,036.75 yakagoverwa $ 100,000, kana 21.03675 muzana. Iko inobhadhara mitero inoshandiswa ndeye mutsara wemitero yose yemitero inoshandisa pamari yako kuitira kuti inowanzosvika pasi pebhadharo yako yekubhadhara.
Kana Edith achikwanisa kuva mutungamiri weimba kana kana akaroora, mapepa anotevera anoshanda:
| 2016 Mutero Wemitero Yakawanda yeMusoro weimba yekudhinda Mamiriro [Tax Rate Schedule Z, Internal Revenue Code chikamu 1 (b)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 13,250 | $ 0 | × 10% | $ 0 | ||||
| 13,250 | 50 400 | 13,250 | × 15% | 1,325 | ||||
| 50 400 | 130,150 | 50 400 | × 25% | 6,897.50 | ||||
| 130,150 | 210,800 | 130,150 | × 28% | 26,835.00 | ||||
| 210,800 | 413 313 | 210,800 | × 33% | 49,417.00 | ||||
| 413 313 | 441,000 | 413 313 | × 35% | 116,258.50 | ||||
| 441,000 | - | 441,000 | × 39.6% | 125 936.00 | ||||
| 2016 Mutero Wemitero Yakawanda yeMari Yakakosha Kudyidzana Nzvimbo Yakasiyana [Tax Rate Schedule Y-2, Internal Revenue Code chikamu 1 (d)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 9,275 | $ 0 | × 10% | $ 0 | ||||
| 9 275 | 37 650 | 9 275 | × 15% | 927.50 | ||||
| 37 650 | 75 950 | 37 650 | × 25% | 5,183.75 | ||||
| 75 950 | 115 725 | 75 950 | × 28% | 14758.75 | ||||
| 115 725 | 206 675 | 115 725 | × 33% | 25895.75 | ||||
| 206 675 | 233 475 | 206 675 | × 35% | 55 909.25 | ||||
| 233 475 | - | 233 475 | × 39.6% | 65,289.25 | ||||
| 2016 Mutero Wemitero Yakawanikwa yevakaroorwa Vanowanikwa pamwe chete uye vakakodzera Chirikadzi kana Mukadzi Kuzadzisa Mamiriro [Tax Rate Schedule Y-1, Internal Revenue Code chikamu 1 (a)] | ||||||||
| Kana mitero inoshandiswa ndeye | a | b | c | d | e | f | g | |
| pamusoro | asi kwete kupfuura | Mutero wemari | Minus | Bvisa (b) kubva (a) | Kuwedzera kuwanda | Wedzera (c) ne (d) | Zvimwe Zvimwe | Wedzera (e) uye (f) |
| $ 0 | $ 18,550 | $ 0 | × 10% | $ 0 | ||||
| 18,550 | 75,300 | 18,550 | × 15% | 1,855.00 | ||||
| 75,300 | 151,900 | 75,300 | × 25% | 10,367.50 | ||||
| 151,900 | 231 450 | 151,900 | × 28% | 29,517.50 | ||||
| 231 450 | 413 313 | 231 450 | × 33% | 51,791.50 | ||||
| 413 313 | 466 950 | 413 313 | × 35% | 111 818.50 | ||||
| 466 950 | - | 466 950 | × 39.6% | 130,578.50 | ||||
Social Security uye Medicare Mitero Yemitero
Zvinosuruvarisa, hatisi kungobhadhara mutero wemari pane zvatinowana uye mari. Iyi mitero inoshandiswawo:
- Social Security tax inogadziriswa pachiyero che12,4 muzana pamaripo uye pamari yekuzvipira pabasa kusvikira pagore rehupfumi rehupfumi re $ 118,500. Iyi nheyo yemubairo inowedzera kusvika $ 127,200 muna 2017. Imari chete inowanikwa iwe kusvika pamari iyi inotungamirirwa neHarare Social Security.
- Medicare mutero pamwero we2,9 muzana pamitero uye mari yekuzvipira
Iyi mitero inoshanda zvakanaka kwazvo kune vose vanowana, asi avo vanozvishanda vanofanira kubhadhara iyi yakazara muzana yemitero yose. Pamwechete, izvi zvinotumidzwa semutero webasa. Vateresi avo vanoshandiswa nevamwe vanobhadhara hafu yezvikamu izvi chete. Vashandi vavo vanofanira kubhadhara imwe hafu.
The Additional Supplementary Medicare Tax
Iyi mutero inoshanda pamwero we 0.9 muzana pamaripo uye mari yekuzvimirira pane zvikamu zvinotevera:
- Vakaroorana Vanowedzera Jointly: $ 250,000
- Mumwe chete kana Musoro weimba kana Mudzimai wechikwereti (er): $ 200,000
- Vakaroorana Vanounganidza Zvimwe: $ 125,000
The Alternative Minimum Tax kana AMT
Kana Wakaroora Kuunganidza Zvimwe:
- 26 kubva muzana pamutero unobhadharwa sezvinoratidzwa zvakare pasi pemitemo ye AMT pasi pe $ 93,150
- 28 muzana ye AMT inowanikwa mari inopfuura $ 93,150
Nokuda Kwoga, Musoro Wemhuri, Vakaroorana Vanowedzera Jointly, uye Mudzimai Akafanirwa (er):
- 26 kubva muzana ye AMT inowanikwa mari pasi pe $ 186,300
- 28 muzana yeAIMT inowanikwa mari inopfuura $ 186,300
The Net Investment Income Tax
Mutero we3,8 muzana unoshanda kumucheto wemari yekutsvaga mari yakasara kana kuchinjwa mari yakagadziriswa yakawanda pamusoro pezvikamu zvinotevera:
- Vakaroorana Vanodhonza Chirikadzi Yakabatana kana Yekufanirwa (er): $ 250,000
- Mumwe chete kana Musoro weimba: $ 200,000
- Vakaroorana Vanounganidza Zvimwe: $ 125,000
Capital Gains Taxes
Nhepfenyuro inowanikwa mubhadharo yemitero inouya nokuti iwe unotengesa mari yepamusoro pane iwe unotora mutero mairi-iwe waibhadhara iyo pamwe chete nezvose zvinotengeswa kana kuvandudzwa kwawakaita. Mune mamwe mazwi, purogiramu yako inobhadharwa pamitengo inokosha. Musoro unowanikwa mutero unotenderera pane zvaunowana iwe pfupi kana kwenguva refu. Nenguva pfupi inowanikwa kana iwe uine pfuma yegore rimwe chete kana kudarika uye inobhadharwa pamutero usingabhadharisi wemari-yako yebhadhaji yemari. Nguva yakareba yekuwana inoshandiswa kune pfuma yawakachengetedza kwegore rinopfuura. Izvi zvikwereti uye zvikwereti zvakakosha zvinoshandiswa pa:
- 0 muzana kana mari inotengesa inowira mu 10 kubva muzana kana 15 muzana mumadhorokiti emitero
- 15 muzana kana mari inotengesa inowira mu25, 28, 33, kana 35 muzana yemadhorosi emitero
- 20 kubva muzana kana mari inotengesa inowira mu39.6% muzana musero mutero
- 25 muzana pahuwandu hwekuwedzerwa
- 28 muzana pamusoro pezvikwereti
- 28 muzana pamakambani mashoma emabhizimisi akakwana mushure mekusunungurwa
Kana uine nguva yakareba yekuwana mari kana zvikwereti zvakakosha, shandisa Purogiramu Yebasa 2-7 pamwe chete nemutero wematareji (Worksheet 1-6), iyo yose inogona kuwanikwa mu IRS Publication 505.
Nzira Yokushandisa Nayo Marginal Tax Tax
Iwe unogona kushandisa idzi mahedheni emitemo yehurumende uye yako yemadhoroji yemari yemutero kuti ubatsire kuronga mari yako nenzira dzakawanda. Vachakuudza kuti mutero waunobhadhara hupi pane imwe mari yaunowana iwe, zvakadai sokuti iwe unosarudza kutora basa rechipiri rinoita kuti mari yako yose iwedzere kune yakakwirira yebhasikiti. Vachakutaurirawo mari yakawanda yaunoponesa kana iwe uchikwanisa kuwedzera kudha yako. Semuenzaniso, kana iwe ukawira mune 28 muzana mutero bhatikiti, iwe uchachengetedza masentimita makumi maviri nemakumi maviri emutero webhadharo yemari yose yaunoshandisa pamutengo wekubhadhara mutero, zvakadai sekubhadhara chikwereti kana rudo.
Mitemo yemitero nemitengo inogona kuchinja nguva nenguva. Nguva dzose taurirana nenyanzvi yemitero kune zvikwata zvepamusoro-kusvika-zuva, zvikamu nemitemo. Ichi chinyorwa hachisi mazano emitero uye hazvifananidzi sekupa mazano emitero.