Игорь Холоденко (igor734) wrote,
Игорь Холоденко
igor734

Fiscal cliff в иллюстрациях

В последнее время все только и пишут о том, что на нас надвигается ужасный fiscal cliff (дословно переводится как "фискальный обрыв", но мне больше понравилось "фискальный облом" от юзера auvasilev :)). Однако, хотя обсуждение уже в самом разгаре, никто, вроде бы, пока не "разложил по полочкам" из чего конкретно будет складываться увеличение налоговой нагрузки в США, все пишут об общих цифрах и общем эффекте на экономику.

Журнал "Taxpro Monthly", выпускаемый Национальной Ассоциации налоговых профессионалов (NATP) в своем последнем (ноябрьском) номере опубликовал статью профессора Роджера Маккьюэна (Roger McEowen) из университета Айовы о том, какие конкретно налоговые положения изменятся с 1 января, если Конгресс по каким-либо причинам не примет никаких мер до конца этого года. Думаю, тем, кто, как и я, платят налоги в США, будет интересно заглянуть "over the cliff" и посмотреть чем это грозит конкретно для своей ситуации.

К сожалению, онлайн-версия самого журнала у них в members only, поэтому дать ссылку не могу, но приведу основные таблицы из этой статьи.

Всего таблиц три:



1) Временные изменения, внесенные в налоговый кодекс в 2001 году законом Economic Growth and Tax Relief Reconciliation Act (EGTRRA), срок которых истекает в этом году;

IRC2012 Provision2013 Provision
Without Congressional Action
§1 (income tax brackets)Income tax brackets are:
10, 15, 25, 28, 33, 35%
Income tax brackets are 15, 28, 31, 36 and
39.6% (with a marriage penalty returning—the 15% bracket for taxpayers filing joint returns as well as qualified surviving spouses being 167% of the 15% bracket rather than 200%)
[Note: Dividends paid to individuals taxed at ordinary income rates]
§1(g)(7)(B)(ii)Inclusion of child’s gross income exceeding set amount plus 10% of lesser of (a) inflation-adjusted standard deduction for dependent child, or (b) excess of child’s gross income over amount in (a)10% figure changes to 15%
§1(h) (capital gains)0% for those in the 15% bracket and lower;
15% for taxpayers in higher brackets
10% for lower income taxpayers (8% for assets held more than five years); 20% (18% for assets held more than five years)
§21 (credit for household and dependent care expenses)$3,000 for 1 qualifying individual, and
$6,000 for 2 or more; maximum credit percentage of 35% and AGI-based reduction starting at $15,000
$2,400 for 1 qualifying individual, and
$4,800 for 2 or more; maximum credit percentage of 30% and AGI-based reduction starting at $10,000
§24 (child tax credit)$1,000 per qualifying child and is allowed against the AMT$500 per qualifying child with no allowance against the AMT
§32 (earned income tax credit)Earned income and AGI must be less than $19,190 (MFJ) for taxpayers with no qualifying children and $50,270 (MFJ) for taxpayers with 3 or more qualifying childrenBeginning of phaseout range lower; phaseout of credit computed with reference to MAGI rather than AGI; earned income includes exempt income; EITC reduced by AMT; credit maxes out with 2 dependents
§36C (adoption credit)
goes back to §23
$10,000 maximum credit
$12,650 ($10,000 statutory amount as adjusted for inflation)
Maximum credit lower; eligible expenses limited; reduced phaseout range; inapplicable against AMT; available only for special needs child
§45F (credit for employer provided child care facilities)AvailableUnavailable
§63 (standard deduction)Married taxpayers get 200% of the standard deduction that applies for single taxpayersMarried taxpayers get 167% of the standard deduction that applies for single taxpayers
§68 (overall limitation on itemized deductions)Pease limitation not applicable in 2012Greater limitations apply; for higher-income taxpayers, itemized deductions
are reduced by 3% of AGI above a certain amount with reduction not exceeding 80%
§127 (exclusion for employer provided educational assistance)AvailableUnavailable; also gone is the allowance of the exclusion tied to graduate-level education; expenses paid by employer for education or training provided to the employee excluded only if qualified as working condition fringe
151(d) (phaseout of personal exemptions)Set levelPhaseout for higher income taxpayers
§221 (above-the-line deduction for student loan interest)AvailableAvailable, but reduced phase-out range and applicable just to interest paid during first
60 months of required interest payments
§530 (Coverdell Education Savings Accounts)AvailableContribution limit $500; lower phase-out range for MFJ; applicable only for higher education expenses; no special rules for special needs beneficiaries; no rule allowing corporations (and other entities) to make contributions; can’t make contributions for current year by April 15 of following year
§§531 and 541 (accumulated earnings tax rate and personal holding company tax rate)15%39.6%
§2001 (estate tax)35% rate of tax on taxable amounts above
$5.12 million
55% rate on taxable amounts above $1 million; reinstatement of §2057 family-owned business deduction; reinstatement of credit against state death tax
§2505 (gift tax)35% maximum rate; $5.12 million exemption (unified credit exemption equivalent)55% maximum rate with $1 million exemption (unified credit exemption equivalent)
§2631 (generation-skipping transfer tax)35% maximum rate55% maximum rate above an exemption of between $1,360,000–
$1,430,000 (to be determined based on an inflation adjustement)
§3402 (backup withholding on gambling winnings)25% rate28% rate

2) Некоторые положения этого же закона, срок которых истек в 2011 году и не был продлен в 2012 (их эффект мы заметим через пару месяцев при подаче деклараций за 2012 год);

IRCProvision
§25CNonbusiness energy property credit
§36CRefundability of adoption credit
§41(h)(1)(B)Research credit
§45LCredit for construction of new energy efficient homes
§45MEnergy efficient appliance credit
§51(c)(4)Work opportunity tax credit for non-veterans
§62$250 above-the-line deduction for specified expenses of elementary and secondary school teachers
§163(h)(3)(E)Ability to treat mortgage insurance premiums as deductible qualified residence interest
§164(b)(5)Election to deduct state and local general sales taxes in lieu of state and local income tax deduction
§168(e)15-year depreciation for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement
§168(i)(15)(D)7-year straight-line depreciation for motorsports entertainment complexes
§168(k)(1) and (5)100% first-year bonus depreciation (reduced to 50% for 2012)
§170(b)(1)(E); (b)(2)(B)Tax incentives for contributions of capital gain real property for conservation purposes
§170(e)(3)(C)Enhanced charitable deduction for contributions of book inventories to government schools
§170(e)(6)(G)Corporate contributions of computer equipment for educational purposes
§179Expense method depreciation ($139,000 for 2012 with investment ceiling of $560,000)
§181(f )Election to expense production costs of qualified film and television products in the U.S.
§408(d)(8)Tax-free distributions up to $100,000 annually for taxpayers over age 70½ from an IRA
for charitable purposes
§613A(c)(6)(H)(ii)Suspension of income limitations on percentage depletion for marginal wells
§1202Exclusion of gain on certain small business stock (only 50% for 2012 and 60% for qualified business entity stock as defined by the statute)
§1367(a)Lower shareholder basis adjustments for charitable contributions by S corporations

3) Положения других законов, срок которых также истек в 2012 году.

IRCProvision
§25A(i)American Opportunity Tax Credit—credit basically cut in half (maximum credit becomes 100% of first $1,000 of qualified tuition and related expenses, and 50% of next
$1,000 of qualified tuition and related expenses); other expiring provisions include the enhanced AGI limits, the reduction of the refundable portion, and the elimination of the course materials credit allowance
§51(c)(4)(B)Work Opportunity Tax Credit inapplicable with respect to qualified veterans hired after 2012
§53(e)Refundable credit for unused AMT credit
§108(a)(1)(E)Exclusion for qualified principal residence debt that is discharged
§§168(k)(1) and (k)(4)50% first-year bonus depreciation; election to accelerate AMT credits in lieu of claiming bonus depreciation
§179Expense method depreciation—amount  will be $25,000 in 2013 and investment ceiling will be $200,000
§§3101–3111Payroll tax cut expires—4.2% (employee OASDI tax) becomes 6.2%; 10.4% (self-employed OASDI rate under SECA) becomes 12.4%

Tags: США, налоги
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