r****c
发帖数: 2585 | 1 对AMT来说，26% 和28%的limit对个人和夫妻都差不多，deduction如何合起来报税会
phase out to 0。我想分开报税，这样其中有一个人至少享受deduction，这样可行么
。有包子啊 | f*******n
发帖数: 12623 | 2 分开报 ≠ 个人。分开报的所有limit都是合报的一半 | r****c
发帖数: 2585 | 3 嗯，我知道deduction是一般
比如说AMT 是7.4万家庭
3.7万个人
但是7.4万到一定程度会phase out到0
所以如果把两个人分开话，一个人反正没有phase out，还有个人还可以享受3.7万
phase out
谢谢
【在 f*******n 的大作中提到】
: 分开报 ≠ 个人。分开报的所有limit都是合报的一半
| S**I
发帖数: 15689 | 4 可行，不过需要自己算算哪个更省。
【在 r****c 的大作中提到】
: 对AMT来说，26% 和28%的limit对个人和夫妻都差不多，deduction如何合起来报税会
: phase out to 0。我想分开报税，这样其中有一个人至少享受deduction，这样可行么
: 。有包子啊
| b****s
发帖数: 876 | 5 可行, for 2012 and before. | f*****n
发帖数: 44 | 6 It may not work, for MFS, the exemption may be negative, as follows, same
for 2009, 2010, 2011 (see 6251 instruction line 28)
Exemptions
The deduction for personal exemptions is not allowed. Instead, all taxpayers
are granted an exemption that is phased out at higher income levels.[31]
See above for amounts of this exemption and phase-out points. Due to the
phase-out of exemptions, the actual marginal tax rate (1.25*26% = 32.5%) is
higher for the income above the phase-out point. The Married Filing
Separately (MFS) phase-out does not stop when the exemption reaches zero,
either in 2009 or 2010. This is because the MFS exemption is half of the
joint exemption, but the phase-out is the full amount, so for MFS filers the
phase-out amount can be up to twice the exemption amount, resulting in a '
negative exemption'.
For example, using 2009 figures, a filer with $358,800 of income not only
gets zero exemption, but is also taxed on an additional $35,475 that they
never actually earned (see "Line 29 — Alternative Minimum Taxable Income"
in 2009 Instructions for Form 6251 or "Line 28 — Alternative Minimum
Taxable Income" in 2010 Instructions for Form 6251). This prevents a married
couple with dissimilar incomes from benefiting by filing separate returns
so that the lower earner gets the benefit of some exemption amount that
would be phased out if they filed jointly. When filing separately, each
spouse in effect not only has their own exemption phased out, but is also
taxed on a second exemption too, on the presumption that the other spouse
could be claiming that on their own separate MFS return.
【在 b****s 的大作中提到】
: 可行, for 2012 and before.
| r****c
发帖数: 2585 | 7 thanks, may need to test with turbo tax. that is geek, should encourage
people to divorce.
taxpayers
is
【在 f*****n 的大作中提到】
: It may not work, for MFS, the exemption may be negative, as follows, same
: for 2009, 2010, 2011 (see 6251 instruction line 28)
: Exemptions
: The deduction for personal exemptions is not allowed. Instead, all taxpayers
: are granted an exemption that is phased out at higher income levels.[31]
: See above for amounts of this exemption and phase-out points. Due to the
: phase-out of exemptions, the actual marginal tax rate (1.25*26% = 32.5%) is
: higher for the income above the phase-out point. The Married Filing
: Separately (MFS) phase-out does not stop when the exemption reaches zero,
: either in 2009 or 2010. This is because the MFS exemption is half of the
| r****c
发帖数: 2585 | 8 thanks, may need to test with turbo tax. that is geek, should encourage
people to divorce.
taxpayers
is
【在 f*****n 的大作中提到】
: It may not work, for MFS, the exemption may be negative, as follows, same
: for 2009, 2010, 2011 (see 6251 instruction line 28)
: Exemptions
: The deduction for personal exemptions is not allowed. Instead, all taxpayers
: are granted an exemption that is phased out at higher income levels.[31]
: See above for amounts of this exemption and phase-out points. Due to the
: phase-out of exemptions, the actual marginal tax rate (1.25*26% = 32.5%) is
: higher for the income above the phase-out point. The Married Filing
: Separately (MFS) phase-out does not stop when the exemption reaches zero,
: either in 2009 or 2010. This is because the MFS exemption is half of the
| f*****n
发帖数: 44 | 9 right, US tax system definitely encourage people not marry, or get divorced.
That's why US has 50% divorce rate, and a lot of americans never get
married, but have kids, and live like a family
【在 r****c 的大作中提到】
: thanks, may need to test with turbo tax. that is geek, should encourage
: people to divorce.
:
: taxpayers
: is
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