新稅法令中間階層受益少
羅霞美國註冊會計師指出，舊稅法規定每個人的免稅額是4000多美元，而新稅法取消了這一條，標準扣稅額大幅提高，單身提高到1萬2000美元，夫婦合報提高到2萬4000美元。
按照舊稅法，逐項扣稅（Itemizing Deduction）和標準扣稅（Standard Deduction）可選其一，哪個多用哪個。逐項扣稅包括常見的自住房貸款利息、房地產稅、州所得稅、慈善捐款等，對有一定收入的人來說，房地產稅和州稅減免很可觀，可以作為逐項扣稅的一部分。但是，新稅法規定，這些項目加起來最多只能減1萬美元，所以這些人的損失很大。
2018年新稅法生效後，真正得到利益的是收入比較少和收入相當多的階層，原來最高稅率是39.6%，現在降到了37%，而且最高收入的門檻也提高了，原來夫婦合報收入超過40萬美元就要交39.6%的稅，現在夫婦合報60萬美元收入才適用最高稅率，好處是雙重的。然而，年收入在30萬美元到50萬美元的中間階層，有的人要交的稅比原來還多，所以要有思想準備。
From January to April, all accounting firms will enter the sprint phase of helping customers file tax returns. Although the new tax law will not be used until the tax filing in 2019, the US CPA reminds everyone to plan early so as not to pay more taxes. Taxpayers discuss with the accountant when filing tax returns, according to their own income, compare the new and old tax laws, and see what they need to pay attention to in 2018.
The new tax law has less benefit to the middle class
Sophie Luo USCPA pointed out that the old tax law stipulated that each person's tax allowance was more than 4,000 US dollars, and the new tax law canceled this article, the standard tax deduction amount increased significantly, the single person increased to 12,000 US dollars, the couple's joint report increased to 24,000 US dollars.
According to the old tax law, Itemizing Deduction and Standard Deduction can be used to choose which one to use. Item-by-item deductions include common self-housing loan interest, real estate tax, state income tax, charitable donations, etc. For those with certain income, real estate tax and state tax reduction are considerable and can be used as part of the itemized tax deduction. However, the new tax law stipulates that these projects can only add up to $10,000, so these people have a lot of losses.
After the new tax law came into effect in 2018, the real benefits were those with relatively low income and considerable income. The original highest tax rate was 39.6%, and now it has dropped to 37%, and the threshold for the highest income has also increased. The $400,000 is subject to a 39.6% tax. Now the couple can report a maximum tax rate if they report a total of $600,000. The benefits are twofold. However, the middle class with an annual income of 300,000 US dollars to 500,000 US dollars, some people have to pay more taxes than the original, so be mentally prepared.
Sophie Luo
USCPA
台灣報美稅 台中報美稅 台中美國報稅會計師 美國報稅代辦 台灣美國報稅會計師 在台註冊美國會計師
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申請綠卡 申請ITIN 申請SSN 美國銀行開戶 美國公司設立 台灣賣房美國報稅 美國報稅台灣退休金 美國退休金報稅 美國報稅台灣收入 美國報稅時間 美國稅務申報 美國刺激經濟方案 美國紓困金 美國小企業紓困金 美國退稅 美國稅補申報
USCPA FBAR FATCA US Tax Return Form 1040 1040-NR ITIN EIN SSN withholding tax