{"id":1631,"date":"2018-10-01T00:24:20","date_gmt":"2018-10-01T00:24:20","guid":{"rendered":"https:\/\/bbz.gck.mybluehost.me\/?p=1631"},"modified":"2020-09-23T01:11:24","modified_gmt":"2020-09-23T01:11:24","slug":"2018-%e5%b9%b4%e6%8a%a5%e7%a8%8e%e6%9c%80%e6%96%b0%e8%b5%84%e8%ae%af","status":"publish","type":"post","link":"https:\/\/ymctax.com\/zh\/2018-%e5%b9%b4%e6%8a%a5%e7%a8%8e%e6%9c%80%e6%96%b0%e8%b5%84%e8%ae%af\/","title":{"rendered":"2018 \u5e74\u62a5\u7a0e\u6700\u65b0\u8d44\u8baf"},"content":{"rendered":"
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2018 \u5e74\u62a5\u7a0e\u6700\u65b0\u8d44\u8baf\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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201<\/strong>8<\/strong>\u00a0\u5e74\u62a5\u7a0e\u6700\u65b0\u8d44\u8baf<\/strong><\/p>

\u4e00\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>201<\/strong>7<\/strong>\u00a0\u5e74\u4e2a\u4eba\u5165\u606f\u4fdd\u7a0e\u548c\u51cf\u7a0e\u56de\u6263\u989d\uff1a<\/strong><\/p>

  1. \u5355\u8eab\u4fdd\u7a0e\u8005\u53ef\u83b7$10400\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865 \u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$11950<\/li>
  2. \u592b\u5987\u5408\u62a5\u8005\u53ef\u83b7\u5f97$20800\u514d\u7a0e\u989d\u3002<\/li>
  3. \u4e00\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u83b7$22050\uff1b\u4e24\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$23300\u3002<\/li>
  4. \u4e00\u5bb6\u4e4b\u4e3b\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$13400\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$14950\u3002<\/li>
  5. \u7b26\u5408\u8d44\u683c\u7684\u6559\u80b2\u5de5\u4f5c\u8005\uff0c\u53ef\u83b7\u5f97\u9ad8\u8fbe$250\u7684\u6559\u80b2\u8d39\u7528\u6263\u51cf\u989d\u3002<\/li>
  6. \u4e2a\u4eba\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$549\u4e07\u3002\u5bb6\u5ead\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$10980000\u3002\u8d85\u8fc7\u90e8\u5206\u7684\u7a0e\u7387\u4e3a35%\u3002<\/li><\/ol>

    \u4e8c\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u9886\u53d6\u5de5\u8d44\u8865\u52a9\u91d1<\/strong>(Earn income Credit)\u00a0<\/strong>\u7684\u8d44\u683c\uff1a<\/strong><\/p>

    1. \u6ca1\u6709\u62c5\u517b\u513f\u5973\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$15,010\uff0c\u592b\u5987\u7684\u603b\u6536\u5165\u4f4e\u4e8e$20600\uff0c\u6709\u8d44\u683c.\u6700\u9ad8\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$6550\u81f3$13750 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$510\u3002<\/li>
    2. \u6709\u4e00\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$39617\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$45,207\uff0c\u6709\u8d44\u683c.\u6700\u9ad8\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$9850\u81f3$23650 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$3,400\u3002<\/li>
    3. \u6709\u4e8c\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$45,007\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$50,597\uff0c\u6709\u8d44\u683c.\u6700\u9ad8\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$13850\u81f3$23650 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$5,616\u3002<\/li>
    4. \u6709\u4e09\u540d\u513f\u5973\u7684\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$48,340\uff0c\u592b\u5987\u7684\u6536\u5165\u4f4e\u4e8e$53,930\uff0c\u6709\u8d44\u683c. \u6700\u9ad8\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$13850\u81f3$23650 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$6,318\u3002<\/li>
    5. \u57282017\u5e74\u5e95\uff0c\u7eb3\u7a0e\u8005\u5e74\u9f84\u6700\u5c11\u670925\u5c81\uff0c\u4f46\u5fc5\u987b\u4f4e\u4e8e65\u5c81\u3002\u540c\u65f6\u8981\u6709\u6b63\u786e\u7684\u793e\u4f1a\u5b89\u5168\u53f7\u7801\u3002<\/li>
    6. \u88ab\u62c5\u517b\u7684\u513f\u5973\u5fc5\u987b\u572819\u5c81\u4ee5\u4e0b, \u6216\u8005\u572824\u5c81\u4ee5\u4e0b\u7684\u5168\u65e5\u5236\u5b66\u751f\uff0c\u5982\u679c\u662f\u6b8b\u75be\u7684, \u6ca1\u6709\u5e74\u9f84\u9650\u5236\u3002<\/li>
    7. \u592b\u5987\u5fc5\u987b\u8054\u5408\u62a5\u7a0e\uff0c\u624d\u53ef\u9886\u53d6\uff08\u5de5\u8d44\u8865\u52a9\u91d1\uff09\uff0c\u7eb3\u7a0e\u8005\u548c\u513f\u5973\u5fc5\u987b\u5171\u540c\u751f\u6d3b\u5728\u7f8e\u56fd\u8d85\u8fc76\u4e2a\u6708\u3002<\/li>
    8. \u6295\u8d44\u6240\u5f97\u7684\u6536\u5165\uff08\u5982\u5229\u606f\uff0c\u80a1\u7968\u548c\u7ea2\u5229\uff09\u8d85\u8fc7$3450\uff0c\u5219\u4e0d\u80fd\u9886\u53d6\uff08\u5de5\u8d44\u8865\u52a9\u91d1\uff09\u3002<\/li><\/ol>

      \u4e09\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u629a\u517b\u5b50\u5973\u7684\u62b5\u7a0e\u989d\uff1a<\/strong>\u7eb3\u7a0e\u8005\u629a\u517b\u6bcf\u4e00\u540d\u5e74\u9f84\u5c11\u4e0e17\u5c81\u7684\u5b50\u5973\uff0c\u6700\u9ad8\u53ef\u5f97\u5230$1000\u7684\u62b5\u7a0e\u989d\u3002<\/p>

      \u56db\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u52a9\u5b66\u8d37\u6b3e\u5229\u606f\u6263\u51cf\u989d\uff1a<\/strong>\u7eb3\u7a0e\u4eba\u56e0\u652f\u4ed8\u52a9\u5b66\u8d37\u6b3e\u7684\u5229\u606f\u800c\u53ef\u5f97\u5230\u6700\u9ad8$2500\u7684\u6263\u51cf\u989d\u3002<\/p>

      \u4e94\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u6559\u80b2\u5956\u5b66\u91d1\u62b5\u7a0e\u989d\uff1a<\/strong><\/p>

      1. \u201c\u7f8e\u56fd\u673a\u4f1a\u201d \u62b5\u7a0e\u989d\uff1a\u6bcf\u4f4d\u5b66\u751f\u5728\u524d\u56db\u5e74\u5927\u5b66\u7684\u6559\u80b2\u8d39\u7528\u7684\u7b2c\u4e00\u4e2a $2000\u7684100%\u548c\u7b2c\u4e8c\u4e2a$2000\u768425%\u53ef\u4ee5\u62b5\u7a0e, \u6700\u9ad8\u53ef\u4eea\u83b7\u5f97$2500\u62b5\u7a0e\u989d\u3002\u6559\u80b2\u8d39\u7528\u5305\u62ec\u5b66\u8d39\uff0c\u4e66\u8d39\uff0c\u548c\u6742\u8d39\u3002<\/li>
      2. \u7ec8\u751f\u6559\u80b2\u62b5\u7a0e\u989d: \u8fd9\u9879\u62b5\u7a0e\u989d\u76f8\u5f53\u4e8e\u6559\u80b2\u8d39\u7528\u4e2d, \u7b2c\u4e00\u4e2a$10000\u768420%,\u62b5\u7a0e\u989d\u6700\u9ad8\u4e3a2000.<\/li>
      3. \u6559\u80b2\u8d39\u7528\u6263\u51cf\u989d\uff1a\u622a\u81f312\/31\/2016\u3002<\/li><\/ol>

        \u516d\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>201<\/strong>7<\/strong>\u5e74\u4e2a\u4eba\u6d77\u5916\u5b58\u6b3e\uff0c\u91d1\u878d\u8d44\u4ea7\u53ca\u8d60\u4e8e\u91d1\u7684\u4fdd\u7a0e\u8981\u6c42\uff1a<\/strong><\/p>

        1. \u00a0\u7eb3\u7a0e\u7740\u5728\u6d77\u5916\u6709\u5b58\u6b3e10000\u4ee5\u4e0a, \u5e94\u7533\u62a5\u56fd\u7a0e\u5c40. \u6709\u6d77\u5916\u6536\u5165(\u5982\u5229\u606f, \u623f\u4ea7\u548c\u5de5\u4f5c\u6536\u5165) \u8005\u5e94\u62a5\u7a0e.<\/li>
        2. \u5c45\u4f4f\u5728\u7f8e\u56fd\u5883\u5185\u7684\u7eb3\u7a0e\u8005\uff0c\u5982\u5728\u5e74\u5e95\u6709\u8d85\u8fc750000\uff08\u4e2a\u4eba\uff09\u6216100000\uff08\u592b\u5987\u5408\u62a5\uff09\u7684\u6d77\u5916\u91d1\u878d\u8d44\u4ea7\uff08\u5982\u80a1\u7968\uff0c\u503a\u5238\uff0c\u671f\u6743\uff0c\u5916\u56fd\u516c\u53f8\u80a1\u4efd\uff0c\u6743\u76ca\u7b49\uff09\uff0c\u6216\u8005\u5728\u5168\u5e74\u5185\u7684\u4efb\u4f55\u4e00\u4e2a\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\u8d85\u8fc775000\uff08\u4e2a\u4eba\uff09\u6216150000\uff08\u592b\u59bb\u5408\u62a5\uff09\uff0c\u987b\u7533\u62a5\u56fd\u7a0e\u5c40\u3002<\/li>
        3. \u5c45\u4f4f\u5728\u7f8e\u56fd\u5883\u5916\u7684\u7eb3\u7a0e\u8005, \u5982\u5728\u5e74\u5e95\u6709\u8d85\u8fc7200000 (\u4e2a\u4eba) \u6216400000 (\u592b\u59bb\u5408\u62a5\uff09\u7684\u6d77\u5916\u91d1\u878d\u8d44\u4ea7,\u6216\u8005\u5728\u5168\u5e74\u5185\u7684\u4efb\u4f55\u4e00\u4e2a\u56fd\u5916\u91d1\u878d\u8d44\u4ea7\u8d85\u8fc7300000 (\u4e2a\u4eba) \u6216600000 (\u592b\u59bb\u5408\u62a5), \u9700\u7533\u62a5\u56fd\u7a0e\u5c40.<\/li>
        4. \u7eb3\u7a0e\u8005\u5728\u4e00\u5e74\u5185\u4ece\u6d77\u5916\u83b7\u5f97\u8d85\u8fc7100000\u4ee5\u4e0a\u7684\uff08\u8d60\u4e8e\u91d1\uff09\uff0c\u5e94\u7533\u62a5\u56fd\u7a0e\u5c40\u3002<\/li><\/ol>

          \u4e03\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u6709\u914d\u5076\u5728\u5176\u5b83\u56fd\u5bb6\u8005\uff0c\u91c7\u7528\u592b\u5987\u5408\u62a5\u7684\u65b9\u6cd5\uff0c\u53ef\u83b7\u5f97<\/strong>$20<\/strong>8<\/strong>00<\/strong>\u514d\u7a0e\u989d\u3002\u4f46\u5fc5\u987b\u4e3a\u6ca1\u6709\u793e\u4f1a\u5b89\u5168\u53f7\u7801\u7684\u914d\u5076\u7533\u8bf7\u4e2a\u4eba\u62a5\u7a0e\u53f7\u7801\uff08<\/strong>ITINS<\/strong>\uff09\u3002\u7533\u8bf7\u8be5\u53f7\u7801\u9700\u8981\u63d0\u4f9b\u7533\u8bf7\u4eba\u7684\u672c\u56fd\u62a4\u7167\u539f\u4ef6\u3002<\/strong><\/p>

          \u00a0<\/strong>\u516b\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u4e2a\u4eba\u9000\u4f11\u8ba1\u5212\uff08<\/strong>IRAS<\/strong>\uff09\uff1a<\/strong><\/p>

          \u5982\u679c\u7eb3\u7a0e\u8005\u62e5\u6709(\u4e2a\u4eba\u9000\u4f11\u8d26\u6237), \u7b26\u5408\u8d44\u683c\u8005\u6700\u9ad8\u53ef\u5f97\u5230 $5500\u514d\u7a0e\u989d. \u4e94\u5341\u5c81\u4ee5\u4e0a\u8005\u53ef\u5f97$6500\u514d\u7a0e. \u5982\u679c\u7eb3\u7a0e\u8005\u60f3\u83b7\u8fd9\u7c7b\u514d\u7a0e\u989d, \u5fc5\u987b\u8fd92018\u5e744\u670815\u65e5\u524d\u5f00\u8bbe\u4e00\u4e2a (\u4e2a\u4eba\u9000\u4f11\u8d26\u6237). \u65b0\u7684ROTH \u4e2a\u4eba\u9000\u4f11\u8d26\u6237\u7684\u5b58\u6b3e\u4e0d\u80fd\u6263\u9664, \u4f46\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97\u9000\u4f11\u8ba1\u5212\u62b5\u7a0e\u989d, \u4ee5\u4e0a\u7d2f\u79ef\u7684\u5229\u5f97\u6536\u76ca\u53ef\u4ee5\u514d\u7a0e\u3002<\/p>

          \u4e5d\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a0\u00a03.8% \u51c0\u6295\u8d44\u6536\u5165\u7a0e\uff08NET INVESTMENT INCOEMTAX \uff09MFS\u6536\u5165\u9ad8\u4e8e$125,000\uff0c\u5355\u8eab\u548cHOH\u9ad8\u4e8e$200,000\u00a0\u00a0\u00a0 \uff0c MFJ \u548c\u5be1\u5987\u9ad8\u4e8e$250,000.<\/p>

          \u5341\uff0e<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>\u00a00.9%\u00a0 Medicare tax on Earned\u00a0 Income. \u516c\u53f8\u4e3a\u5458\u5de5\u591a\u4ed80.9% medicare tax\u00a0 (1.45%+0.9%=2.35%) \u5982\u679c\u5458\u5de5\u6536\u5165\u8d85\u8fc7$200,000<\/p>

          \u5341\u4e00\u3002<\/strong>\u00a0\u00a0\u67d0\u4e9b\u500b\u4eba\u5831\u7a05\u865f\u78bc\/ITIN\u9700\u8981\u66f4\u65b0\u6839\u64daIRS\u7684\u901a\u77e5\uff0c\u5f9e2016\u5e741\u67081\u65e5\u958b\u59cb\uff0c\u904e\u53bb3\u5e74\u5f9e\u672a\u4f7f\u7528\u904e\u7684ITIN\uff0c\u4eca\u5e74\u7121\u6cd5\u518d\u4f7f\u7528\u9019\u500b\u865f\u78bc\uff1b\u6b64\u5916\u806f\u90a6\u7a05\u52d9\u5c40IRS\u7c3d\u767c\u7684ITIN\u7684\u4e2d\u9593\u6578\u5b57\u70ba78\u621679\u8005\uff0c\u5df212\/31\/16\u904e\u671f\u300270, 71, 72, or 80 (NNNXX-MMMM) expire on 12\/31\/2017.\u5982\u679c\u6c11\u773e\u9700\u8981\u91dd\u5c0d2017\u5e74\u7684\u6536\u5165\u5831\u7a05\u800c\u500b\u4eba\u7a05\u865f\u904e\u671f\uff0cIRS\u5efa\u8b70\u7d0d\u7a05\u4eba\u5c07\u5ef6\u7e8c\u7a05\u865f\u7684\u7533\u8acb\u548c\u806f\u90a6\u7a05\u8868\u4e00\u8d77\u63d0\u4ea4\u4f86\u907f\u514d\u5ef6\u8aa4\u3002\u7d0d\u7a05\u4eba\u4ee5\u5931\u6548\u7684ITIN\u5831\u7a05\uff0cIRS\u8868\u793a\uff0c\u5c07\u6703\u9762\u81e8\u5ef6\u9072\u9000\u7a05\u7684\u7d50\u679c\u3002\u5728\u7f8e\u570b\u7684\u975e\u79fb\u6c11\u5c45\u6c11\u3001\u5916\u7c4d\u4eba\u58eb\u3001\u6216\u5176\u64ab\u990a\u7684\u5bb6\u5c6c\uff0c\u9700\u8981\u5411\u7f8e\u570b\u570b\u7a05\u5c40\u7533\u5831\u5305\u62ec\u6240\u5f97\u7a05\u5728\u5167\u7684\u5404\u7a2e\u7a05\u52d9\u6642\uff0c\u7531\u65bc\u6c92\u6709\u8cc7\u683c\u7533\u8acb\u793e\u6703\u5b89\u5168\u865f\u78bc\uff0c\u5fc5\u9808\u7533\u8acbITIN\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

          2018 \u5e74\u62a5\u7a0e\u6700\u65b0\u8d44\u8baf 2018\u00a0\u5e74\u62a5\u7a0e\u6700\u65b0\u8d44\u8baf \u4e00\uff0e\u00a0\u00a0\u00a0\u00a0\u00a02017\u00a0\u5e74\u4e2a\u4eba\u5165\u606f\u4fdd\u7a0e\u548c\u51cf\u7a0e\u56de\u6263\u989d\uff1a \u5355\u8eab\u4fdd\u7a0e\u8005\u53ef\u83b7$10400\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865 \u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$11950 \u592b\u5987\u5408\u62a5\u8005\u53ef\u83b7\u5f97$20800\u514d\u7a0e\u989d\u3002 \u4e00\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u83b7$22050\uff1b\u4e24\u4f4d\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$23300\u3002 \u4e00\u5bb6\u4e4b\u4e3b\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$13400\u514d\u7a0e\u989d\u3002\u5e74\u9f84\u572865\u5c81\u6216\u4ee5\u4e0a\u7684\u7eb3\u7a0e\u8005\u53ef\u83b7\u5f97$14950\u3002 \u7b26\u5408\u8d44\u683c\u7684\u6559\u80b2\u5de5\u4f5c\u8005\uff0c\u53ef\u83b7\u5f97\u9ad8\u8fbe$250\u7684\u6559\u80b2\u8d39\u7528\u6263\u51cf\u989d\u3002 \u4e2a\u4eba\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$549\u4e07\u3002\u5bb6\u5ead\u9057\u4ea7\u7a0e\u8d66\u514d\u989d\u4e3a$10980000\u3002\u8d85\u8fc7\u90e8\u5206\u7684\u7a0e\u7387\u4e3a35%\u3002 \u4e8c\uff0e\u00a0\u00a0\u00a0\u00a0\u00a0\u9886\u53d6\u5de5\u8d44\u8865\u52a9\u91d1(Earn income Credit)\u00a0\u7684\u8d44\u683c\uff1a \u6ca1\u6709\u62c5\u517b\u513f\u5973\u7eb3\u7a0e\u8005\uff0c\u5355\u8eab\u7684\u5de5\u4f5c\u6536\u5165\u4f4e\u4e8e$15,010\uff0c\u592b\u5987\u7684\u603b\u6536\u5165\u4f4e\u4e8e$20600\uff0c\u6709\u8d44\u683c.\u6700\u9ad8\u8865\u52a9\u91d1\u989d\uff1a\u592b\u5987\u5de5\u8d44\u603b\u6536\u5165\u5728$6550\u81f3$13750 \u4e4b\u95f4\uff0c\u6700\u9ad8\u53ef\u83b7\u53d6\u8865\u52a9\u91d1$510\u3002 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