新老税法下, 家庭联合报税的比较

根据网上的资料, 比较新旧税法下,家庭联合报税条件下,例出不同的可征税收入(taxable income)情况下的纳税额.

表1. 提交表决的新税表

Income Tax Rate	Taxable Income Levels for Those Filing As:
Tax Act	Married-Joint
12%	$0 - $90,000
25%	$90,000 - $260,000
35%	$260,000 - $1,000,000
39.60%	$1M+

表2. 现在的税表

. Married Filing Joint Taxable Income Tax Brackets and Rates, 2017
Rate	Taxable Income Bracket	Tax Owed
10%	$0 to $18,650	10% of taxable income
15%	$18,650 to $75,900	$1,865 plus 15% of the excess over $18,650
25%	$75,900 to $153,100	$10,452.50 plus 25% of the excess over $75,900
28%	$153,100 to $233,350	$29,752.50 plus 28% of the excess over $153,100
33%	$233,350 to $416,700	$52,222.50 plus 33% of the excess over $233,350
35%	$416,700 to $470,700	$112,728 plus 35% of the excess over $416,700
39.60%	$470,700+	$131,628 plus 39.6% of the excess over $470,700

表3, 新旧税法下的纳税额, 注意收入是Taxable income. 

Taxable income	Current tax	New plan tax
10000	1000	1200
20000	2067	2400
30000	3567	3600
40000	5067	4800
50000	6567	6000
60000	8067	7200
70000	9567	8400
80000	11477	9600
90000	13977	10800
100000	16477	13300
110000	18977	15800
120000	21477	18300
130000	23977	20800
140000	26477	23300
150000	28977	25800
160000	31684	28300
170000	34484	30800
180000	37284	33300
190000	40084	35800
200000	42884	38300
210000	45684	40800
220000	48484	43300
230000	51284	45800
240000	54417	48300
250000	57717	50800
260000	61017	53300
270000	64317	56800
280000	67617	60300
290000	70917	63800
300000	74217	67300
310000	77517	70800
320000	80817	74300
330000	84117	77800
340000	87417	81300
350000	90717	84800
360000	94017	88300
370000	97317	91800
380000	100617	95300
390000	103917	98800
400000	107217	102300
410000	110517	105800
420000	113883	109300
430000	117383	112800
440000	120883	116300
450000	124383	119800
460000	127883	123300
470000	131383	126800
480000	135310	130300
490000	139270	133800
500000	143230	137300
510000	147190	140800
520000	151150	144300
530000	155110	147800
540000	159070	151300
550000	163030	154800
560000	166990	158300
570000	170950	161800
580000	174910	165300
590000	178870	168800
600000	182830	172300
610000	186790	175800
620000	190750	179300
630000	194710	182800
640000	198670	186300
650000	202630	189800
660000	206590	193300
670000	210550	196800
680000	214510	200300
690000	218470	203800
700000	222430	207300
710000	226390	210800
720000	230350	214300
730000	234310	217800
740000	238270	221300
750000	242230	224800
760000	246190	228300
770000	250150	231800
780000	254110	235300
790000	258070	238800
800000	262030	242300
810000	265990	245800
820000	269950	249300
830000	273910	252800
840000	277870	256300
850000	281830	259800
860000	285790	263300
870000	289750	266800
880000	293710	270300
890000	297670	273800
900000	301630	277300
910000	305590	280800
920000	309550	284300
930000	313510	287800
940000	317470	291300
950000	321430	294800
960000	325390	298300
970000	329350	301800
980000	333310	305300
990000	337270	308800
1000000	341230	312300

 

说明:

1. 由于抵税(tax deductions)的改变, 家庭的Taxable Income可能会变化不少.

考虑到没了personal exemption

如果原来是用standard deduction 两口之家的deduction会增加, 3口之家,基本持平, 4口以上会减少.

如果原来是itemized deduction, 考虑到没有州税, 地方税减免,没有personal exemption, 总的免税额会成千上万地减少, 甚至可能不到24000, 只能用standard deduction. Taxable Income成千上万地增加, 在这种情况下, 纳税额会增加不少. 例如, 在原来的税法下, 你的 Taxable Income是10万, 交税16,477, 但在新的税法下, 你的Taxable Income 很可能是11万了, 需交税15,800，当Taxable Income 达到113,000时，需交税16,550， 但如果你的Taxable Income 是12万，就需交税18,300.

 

100000	16477	13300
110000	18977	15800
120000	21477	18300

 

 

2.新增$600 child credit和$300 Family Credit没有在计算在内