词条 | Standard deduction | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
释义 |
Under United States tax law, the standard deduction is a dollar amount that non-itemizers may subtract from their income before income tax is applied. Taxpayers may choose either itemized deductions or the standard deduction, but usually choose whichever results in the lesser amount of tax payable.[1] The standard deduction is available to US citizens and aliens who are resident for tax purposes and who are individuals, married persons, and heads of household. The standard deduction is based on filing status and typically increases each year. It is not available to nonresident aliens residing in the United States (with few exceptions, for example, students from India on F1 visa status can use the standard deduction). Additional amounts are available for persons who are blind and/or are at least 65 years of age.[2] The standard deduction is distinct from personal exemptions, which also are available to all taxpayers and dependents.[3] The Tax Cuts and Jobs Act of 2017 eliminates the personal exemption from 2018–2025, while also nearly doubling the standard deduction. Basic standard deductionThe applicable basic standard deduction amounts for tax years 2006–2018 are as follows:
Other standard deduction in certain casesThe standard deduction may be higher than the basic standard deduction if any of the following conditions are met:
For each applicable condition, a taxpayer adds $1,100 to his/her standard deductions (for 2010). However, the additional deduction is $1,400 for unmarried individuals.[18] For dependents, the standard deduction is equal to earned income (that is, compensation for services, such as wages, salaries, or tips) plus a certain amount ($300 in 2010). A dependent's standard deduction cannot be more than the basic standard deduction for non-dependents, or less than a certain minimum ($950 in 2010).[19] Consider the following examples:
References
1. ^Samuel A. Donaldson, Federal Income Taxation of Individuals: Cases, Problems and Materials, 2nd Edition (St. Paul: Thomson/West, 2007), 27, 29. 2. ^I.R.C. §§ 63(c)(3), 63(f)(1)(A), 63(f)(2) (2007). 3. ^See I.R.C. § 151 (2007) 4. ^https://www.cnbc.com/2017/12/22/the-gop-tax-overhaul-kept-this-1300-tax-break-for-seniors.html 5. ^{{cite web|title=In 2017, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged|url=https://www.irs.gov/uac/newsroom/in-2017-some-tax-benefits-increase-slightly-due-to-inflation-adjustments-others-are-unchanged}} 6. ^{{cite web|title=In 2016, Some Tax Benefits Increase Slightly Due to Inflation Adjustments, Others Are Unchanged|url=https://www.irs.gov/uac/Newsroom/In-2016-Some-Tax-Benefits-Increase-Slightly-Due-to-Inflation-Adjustments,-Others-Are-Unchanged}} 7. ^{{cite web|title=In 2015, Various Tax Benefits Increase Due to Inflation Adjustments|url=https://www.irs.gov/uac/Newsroom/In-2015,-Various-Tax-Benefits-Increase-Due-to-Inflation-Adjustments}} 8. ^{{cite web|title=IRS Annual Inflation Adjustments for 2014|url=https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013}} 9. ^{{cite web|title=IRS Annual Inflation Adjustments for 2013|url=https://www.irs.gov/uac/Newsroom/Annual-Inflation-Adjustments-for-2013}} 10. ^[https://www.irs.gov/newsroom/article/0,,id=248485,00.html In 2012, Many Tax Benefits Increase Due to Inflation Adjustments; https://www.irs.gov/pub/irs-drop/rp-11-52.pdf Revenue Procedure 2011-52] 11. ^[https://www.irs.gov/publications/p505/ch02.html#en_US_2011_publink1000138950 IRS Publication 505 Chapter 2, Worksheet 2-3. 2011 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet] 12. ^Revenue Procedure 2007-66 13. ^Consumer Price Index Adjustments for 2007, Revenue Procedure 2006-53, 2006-48 I.R.B. 996. 14. ^I.R.C. §§ 63(c)(3), 63(f)(1)(A) (2007). 15. ^I.R.C. §§ 63(c)(3), 63(f)(1)(B) (2007). 16. ^I.R.C. §§ 63(c)(3), 63(f)(2)(A), 63(f)(4) (2007). 17. ^I.R.C. §§ 63(c)(3), 63(f)(2)(B), 63(f)(4) (2007). 18. ^I.R.S. publication 17 page 141 19. ^I.R.S. publication 17 page 142 External links
2 : United States federal income tax|Tax terms |
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