b*******3
发帖数: 71 | 1 【 以下文字转载自 Living 讨论区 】
发信人: bidev2013 (bidev2013), 信区: Living
标 题: 纽约州贷款利息和地税全都能抵税吗？
发信站: BBS 未名空间站 (Sun Jul 27 22:36:16 2014, 美东)
家庭收入18万，假如每年贷款利息20K,地税12K，这32K全都是能抵税吗？也就是说按14
万八千交联邦税和州税， 是不是根据收入有上限的？听一个朋友说像18万的收入，
itemize报税的话纽约州税+贷款利息+地税加起来超过3万多就不能抵税了，也就是说利
息和地税不能全减税的，我在网上也没有看到有关说法？请在纽约尤其是长岛买房的朋
友确认一下？谢谢！ | b*******3
发帖数: 71 | 2 谢谢我算了一下，好像没有hit AMT,请专家看看有没有错
http://www.cbiz.com/page.asp?pid=11059
Alternative Minimum Tax (AMT)
The 2012 Tax Relief Act not only permanently increased the AMT exemption,
but it also indexed the exemption for inflation for the first time. For 2014
, the AMT exemption increases from $80,800 to $82,100 for married couples
filing jointly and from $51,900 to $52,800 for single filers. The AMT
exemption is reduced by 25 percent of the amount by which alternative
minimum taxable income exceeds $156,500 for married couples filing jointly (
$117,300 for single taxpayers).
For 2014, the 28 percent AMT rate applies to excess alternative minimum
taxable income above $182,500 ($91,250 for married taxpayers filing
separately).
401k : 13500 (没放满因为怕钱不够用）
Adjust gross income = 180000 - 13500 = 166500
AMT exception = 82100 - (166500-156500)*0.25 = 79600
AMT deduction 贷款利息也算
Total AMT exception + deduction = 79600 + 20000 = 99600
AMT taxable income = 166500 - 99600 = 66900
AMT tax = 66900 * 0.26 = 17394
under regular : 166500- 32000(地税+利息）- 7900（2人exception) -10000(local
and state tax) = 116600
Over $73,800 but not over $148,850 , tax rate is
$10,162.50 plus 25% of the excess over $73,800
tax = 10162.5 + (116600 - 73800)*0.25 = 20862.5 |
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