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
