Personal Tax Rates uye mabheji e 2014
Chirongwa cheBatektasi emitero ya2014
Mutero wega wega unoshandiswa kune rimwe rutivi rwekuwana mari inonzi tax tax. Apo bhandi rimwe nerimwe rinotanga uye rinoguma rinobva kune chekubhadhara mutero wekubhadhara mutero.
Mitero yemitero inogonawo kusiyana maererano nerudzi rwemari. Inowanzobhadhara mitero inoshandiswa kune zvakawanda zvekuwana mari, asi imwe yeruzhinji inotora purogiramu inoshandiswa kune nguva yakareba yemari inowanikwa uye inowanikwa zvikwereti.
Iyo chati iri pasi apa inoratidza huwandu hwemitero inowanikwa mukorori yekutanga uye muyero wezvenguva refu yekuwana uye zvikwanisi zvakakosha mumutsetse wechipiri. Zvinyorwa zvasara zvinoratidza kutanga uye kuguma kwebhakoni imwe neimwe yakabatanidzwa nekutumira nzvimbo. Aya madhora anoyera anomiririra mari yako inotengesa- zvakasara mushure mekutsvaga kwakasiyana-siyana uye zvikwereti zvemitero zvakabviswa.
| Mitero Yemitero | Single | Musoro weMhuri | Vakaroorana Vanodyara Zvimwe | Vakaroorana Vanowedzera Jointly / Qualifying Chirikadzi kana Mufudzi | |||||
| Inowanikwa Nayo | Yenguva refu Yakawanikwa Mahomwe uye Zvikamu Zvakakodzera | Mutero Unobhadhara pamusoro | Kusvika pa | Mutero Unobhadhara pamusoro | Kusvika pa | Mutero Unobhadhara pamusoro | Kusvika pa | Mutero Unobhadhara pamusoro | Kusvika pa |
| 10% | 0% | $ 0 | $ 9,075 | $ 0 | $ 12,950 | $ 0 | $ 9,075 | $ 0 | $ 18,150 |
| 15% | 0% | 9,075 | 36,900 | 12 950 | 49,400 | 9,075 | 36,900 | 18,150 | 73,800 |
| 25% | 15% | 36,900 | 89,350 | 49,400 | 127,550 | 36,900 | 74,425 | 73,800 | 148 850 |
| 28% | 15% | 89,350 | 186.350 | 127,550 | 206 600 | 74,425 | 113,425 | 148 850 | 226 850 |
| 33% | 15% | 186.350 | 405 100 | 206 600 | 405 100 | 113,425 | 202,550 | 226 850 | 405 100 |
| 35% | 15% | 405 100 | 406 750 | 405 100 | 432,200 | 202,550 | 228,800 | 405 100 | 457 600 |
| 39.6% | 20% | 406 750 | - | 432,200 | - | 228,800 | - | 457 600 | - |
Mutero wemitengo mifananidzo inogonawo kuparadzaniswa nekuisa nzvimbo. Iyi chati inodzima magetsi ekuverengera mutero wemutero kune mumwe munhu.
| Dare Rinowanikwa Mutero weChirongwa Chekunyora Chete [Tax Rate Schedule X, Internal Revenue Code chikamu 1 (c)] | ||||||
| Kana Mutero Unotengesa ndewe: | a | b | c | d | e | |
| Kupfuura | Asi kwete kupfuura | Mutero wemari | Kuwedzera kuwanda | Wedzera (a) ne (b) | Kubvisa chiyero | Bvisa (d) kubva (c). Iyi ndiyo federal income tax. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 89,350 | × 0.25 | 4,143.75 | |||
| 89,350 | 186.350 | × 0.28 | 6,824.25 | |||
| 186.350 | 405 100 | × 0.33 | 16,141.75 | |||
| 405 100 | 406 750 | × 0.35 | 24,243.75 | |||
| 406 750 | - | × 0.396 | 42 954.25 | |||
Tinotanga nekuona kuti mari yacho inobhadhara mari, saka shandisa mazamu maviri okutanga kuti uone kuti mari iyi inotengesa inowira sei. Isu tinozoshanda mumuganhu kubva kuruboshwe kuenda kurudyi apo patinowana mutsara wakakodzera. Nyora muhuwandu hwekubhadhara mari muhomwe (a), zvino ita kuti kuwedzera muhurukuro (c) uye pakupedzisira kubvisa kuburitsa (e). Nhamba inoguma muhurukuro (e) ndeyemari yemutero wemari inotora mutero pamutengo wemari inotengesa inoratidzwa mumutsara (a).
Semuenzaniso, kana Desmond ane mari inokwana mari ye $ 100,000, izvi zvinowira mukati mechina chekwereti yemari inosvika kubva pa $ 89,350 kusvika ku $ 186,350. Tichifungidzira kuti mari yose yaDhesmond inowanikwa pasi pemitero yemitero yakawanda, taizowana mutero wayo wezvemari yakafanana neizvi:
| Muenzaniso | ||||||
| Kana Mutero Unotengesa ndewe: | a | b | c | d | e | |
| Kupfuura | Asi kwete kupfuura | Mutero wemari | Kuwedzera kuwanda | Wedzera (a) ne (b) | Kubvisa chiyero | Bvisa (d) kubva (c). Iyi ndiyo federal income tax. |
| 89,350 | 186.350 | $ 100,000 | × 0.28 | $ 28,000 | 6,824.25 | $ 21,175.75 |
Desmond anokwereta $ 21,175.75 muhurumende yemutero wemutero pamutero unobhadhara we $ 100,000. Mari yake inobhadhara inowira mu 28-yezana mutero bhatikiti. Mari yaanowana mari inopfuura $ 89,350 inobhadharwa pamutengo we 28%. Zvose zviri muhomwe yake inotererwa pamitengo yakaderera ye10, 15 ne25 muzana.
Desmond anoshanda kana kuti inoshandiswa mutero wekutengesa mutero wake wemutero wakagoverwa nemutero wake wekubhadhara, kana 21 175.75 akaparadzaniswa ne100,000: 21.17575 muzana. Iyi inoshandiswa mutero inotengeswa inosanganiswa yemitero yose inoshandiswa pamari yake.
Heino nzira iyo inoputsika kune mamwe mazita ekufambisa:
| Zviyero Zvinowanikwa Mitero yeMusoro weNyika Kubudiswa Mamiriro [Tax Rate Schedule Z, Internal Revenue Code chikamu 1 (b)] | ||||||
| Kana mari inotengesa ndeyekuti: | a | b | c | d | e | |
| Kupfuura | Asi kwete kupfuura | Mutero wemari | Kuwedzera kuwanda | Wedzera (a) ne (b) | Kubvisa chiyero | Bvisa (d) kubva (c). Iyi ndiyo federal income tax. |
| $ 0 | $ 12,950 | × 0.10 | $ 0 | |||
| 12 950 | 49,400 | × 0.15 | 647.50 | |||
| 49,400 | 127,550 | × 0.25 | 5,587.50 | |||
| 127,550 | 206 600 | × 0.28 | 9,414.00 | |||
| 206 600 | 405 100 | × 0.33 | 19,744.00 | |||
| 405 100 | 432,200 | × 0.35 | 27846.00 | |||
| 432,200 | - | × 0.396 | 47727.20 | |||
| Zviyero Zvikwereti Mitero Yekuroorwa Kwaiitwa Zvimwe Zvichida Kuwana [Tax Rate Schedule Y-2, Internal Revenue Code chikamu 1 (d)] | ||||||
| Kana mari inotengesa ndeyekuti: | a | b | c | d | e | |
| Kupfuura | Asi kwete kupfuura | Mutero wemari | Kuwedzera kuwanda | Wedzera (a) ne (b) | Kubvisa chiyero | Bvisa (d) kubva (c). Iyi ndiyo federal income tax. |
| $ 0 | $ 9,075 | × 0.10 | $ 0 | |||
| 9,075 | 36,900 | × 0.15 | 453.75 | |||
| 36,900 | 74,425 | × 0.25 | 4,143.75 | |||
| 74,425 | 113,425 | × 0.28 | 6,376.50 | |||
| 113,425 | 202,550 | × 0.33 | 12,047.75 | |||
| 202,550 | 228,800 | × 0.35 | 16,098.75 | |||
| 228,800 | - | × 0.396 | 26623.55 | |||
| Zviyero Zvemitero Yekubhadhara Vakaroorwa Vanowirirana Chirikadzi Yakakwana uye Yekufanirwa kana Chirikadzi Chikudzikisa [Tax Rate Schedule Y-1, Internal Revenue Code chikamu 1 (a)] | ||||||
| Kana mari inotengesa ndeyekuti: | a | b | c | d | e | |
| Kupfuura | Asi kwete kupfuura | Mutero wemari | Kuwedzera kuwanda | Wedzera (a) ne (b) | Kubvisa chiyero | Bvisa (d) kubva (c). Iyi ndiyo federal income tax. |
| $ 0 | $ 18,150 | × 0.10 | $ 0 | |||
| 18,150 | 73,800 | × 0.15 | 907.50 | |||
| 73,800 | 148 850 | × 0.25 | 8,287.50 | |||
| 148 850 | 226 850 | × 0.28 | 12,753.00 | |||
| 226 850 | 405 100 | × 0.33 | 24,095.50 | |||
| 405 100 | 457 600 | × 0.35 | 32 197.50 | |||
| 457 600 | - | × 0.396 | 53,247.10 | |||
Aya matanho anongoratidzira chete mutero wemutero unowanikwa. Nokushandisa iri chati kana mifananidzo yakafanana inogona kuwanikwa mu IRS Publication 505 , tinofungidzira kuti mubhadharo wese wemutero anowirirana nemitero yakakwana yemitero. Shandisa Purogiramu Yebasa 2-7 pamwe chete neBhuku Rokushanda 1-6 kuti uverenge mutero kana une nguva yakareba yekuwana mari kana zvikwereti zvakakodzera.
Dzimwe Mitero Mitero Mugumo wegore ra2014
Mukuwedzera kune hurumende yemitero yemitero pamari inowanikwa mari, iyo mitero inotevera inogona kushandawo kumunhu pachake pfuma:
- Social Security tax pamutengo we12,4 muzana pamaripo uye pabasa rekuzvimirira kusvikira pagore rehupfumi rehupfumi re $ 117,000
- Medicare mutero pamwero we2,9 muzana pamitero uye mari yekuzvipira
- Kuwedzerwa Medicare mutero pamwero we 0.9 muzana pamusoro pemari uye mari yokuzvipira mari inopfuura $ 250,000 kana iwe wakaroorana uye uchisungirirana pamwe chete, $ 125,000 kana wakaroora uye uchinge uchinge wakaroorana, kana $ 200,000 kana iwe ukaita sausina kuroorwa, mukuru weimba, kana chirikadzi yakakodzera (er).
- Izvo zvinoshandiswa pamutengo wemari (AMT) ndeye 26 kubva muzana yemari inotengesa pasi pasi pe $ 91,250 inoshandiswa zvakare pasi pemitemo ye AMT, kana kuti 28 muzana pamari inotengesa mari inopfuura $ 91,250 kana iwe wakaroorana uye uchitora zvakasiyana. Vose vanobhadhara mutero vanobhadhara 26 muzana pane AMT inotora mari inowanikwa pasi pe $ 182,500 kana 28 muzana ye AMT inowanikwa mari inodarika $ 182,500.
- Nhare yekusimwa mari yakabhadharwa nehuwandu huwandu hwehupfumi hwema8,8 muhuwandu hwemari yekutsvaga mari yekutsvaga kana kugadziriswa kuchinjwa mari yakawanda pamusoro pezvikamu zvinotevera: $ 250,000 kune chirikadzi inokodzera (ers) uye avo vanobatana vakaroorana vakadzoka, $ 200 000 kune vasina tsvina kufungidzira semusoro weimba, uye $ 125,000 kune vakaroora vanhu vanopinda zvakasiyana.
- Nhepfenyuro inowanikwa mubhadharo inotengesa zvichienderana nekuti inowanikwa nguva shoma kana nguva refu. Kuwana kwenguva pfupi kunobhadhara mitero pamutero usingabhadhari wemari. Kubvira kwenguva yakareba uye zvikwereti zvakabhadharwa zvinobhadhara pamitengo inotevera: zero muzana kana mari inotengesa inowira mu10 kana 15 muzana mabhikiti ematare, 15 muzana kana mari inotengesa inowira mu 25, 28, 33 kana 35 muzana mabheji emabhazi, 20 muzana kana mari inotengesa inowira mu 39.6 yakasara yebhasikiti, 25 muzana pakuderedzwa kwekuwedzerwa, 28 muzana pamabatanidzwa, uye 28 muzana yezvigadzirwa zvemabhizimisi maduku mushure mekuregererwa.
Nzira Yokushandisa Nayo Marginal Tax Tax
Vanhu vanogona kushandisa izvi mubhadharo purogiramu nenzira dzakawanda dzekubatsira kuronga mari yavo. Iwe unogona kuverenga mari yakawanda yauchabhadhara pamari inowanikwa iwe unowana. Kana uri mu 25-percent yebhasikiti yemutero, mari yako yakawedzerwa ichakweretwa pamutengo iwoyo kusvikira yasvika pakatarisa mutero webhaketi we 28%.
Iwe unogonawo kushandisa iyi mitero yemitero kuti uone kuti iwe uchachengetedza zvakadini nekuwedzera kuderedza kwako. Mubhadhara mu 28% muzana mutero bhengi ichachengetedza masentimita makumi maviri nemakumi matatu emutero webhadharo yemadhora ose anoshandiswa pamutengo wekubhadhara mutero zvakadai sekubhadhara chikwereti kana rudo.
Yeuka kuti nguva dzakasiyana dzemari dzinotengesa pamitengo yakasiyana uye nguva dzekuwana iyo iyo inoshandiswa inoshandiswa inobva pauwandu hwekutsvaga kwako. Mubhadhara anowana mari 48,600 pagore uye akaisa musoro wegore reimba aizobhadhara pa 10 muzana yemari pari yake yekutanga 12,950 yemari inotengesa uye ne15 muzana pamutero unoshandiswa pakati pe $ 12,950 uye $ 48 600. Musoro wefuma yeimba yainowana $ 200,000 pagore yaizopinda mukati me 28-percent yebhakta bhakiti asi mamwe emari yake inotambirwa pa 10 muzana, 15 muzana, uye 25-muzana.
Pakati pemitero yemitero inobatanidza nemamwe emitero yemitero, zvikurukuru iyo inoshandiswa mitero inoshandiswa iyo inogona kukonzera mari kune imwe yepamusoro yemutero kana kuti kubvisa mari yekubhadhara mitero yemamwe marudzi ekuderedzwa.
Mabhejikiti emitero yepamutemo yegore ra2014 akabudiswa neInternal Revenue Service muRevenue Procedure 2013-35.
Cherechedzai: Mitemo yemitero inoshanduka nguva nenguva, uye iwe unofanirwa kubvunzurudza unyanzvi wemitero kune mazano akawanda-kusvika. Mashoko aya ari munyaya ino haafananidzi sekupa mazano emitero uye haisi kutsiva mazano emitero.