trust 坏处就是税率高, be careful with business entity

来源: 于 2019-10-10 08:46:22 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

2019 Estate and Trust Income Tax Brackets

The Tax Cuts and Jobs Act (TCJA) changed income tax brackets across the board when it went into effect in January 2018, including those assigned to estate and trust income. The 2019 rates and brackets were announced by the IRS in Rev. Proc. 2018-57 on November 15, 2018.

 
  • $0 to $2,600 in income: 10% of taxable income
  • $2,601 to $9,300 in income: $260 plus 24% of the amount over $2,600
  • $9,301 to $12,750 in income: $1,868 plus 35% of the amount over $9,300
  • Over $12,751 in income: $3,075.50 plus 37% of the amount over $12,750