美国2015年度个人税申报关键数据
QQ :2853531059;2853531060
来源:IRS
1.标准抵扣额 (Standard Deduction)
单身/夫妻分开申报(Single/MarriedFiling Separately): $6,300
夫妻合报 (Married Filing Jointly): $12,600
一家之主 (Head of Household): $9,250
夫妻一方在当年去世 (Qualifying Widow(er)): $12,600
2. 个人免税额 (PersonalExemption)
$4,000
3. 海外薪资免税额 (MaximumForeign Earned Income Exclusion)
$100,800 (需满足在美天数限制)
$14,112 (海外居住费用抵扣上限)
4. 出租房屋亏损上限 (RentalReal Estate Allowance)
$25,000
5. 高等教育税收减免上限 (EducationCredit)
本科生(American Opportunity Credit):$2,500
研究生 (Lifetime Learning Credit):$2,000
6. 高等教育免税额上限 (Tuitionand Fees Deduction)
学费支出:$4,000
学生贷款利息支出:$2,500
7. 传统个人退休账户免税额上限 (TraditionalIRA Contribution Limit)
50岁以下:$5,500 (有收入和其他退休金账户限制)
50岁以上:$6,500 (有收入和其他退休金账户限制)
8. 儿童税收减免上限 (ChildTax Credit)
$1,000 (儿童需在17周岁以下且受父母收入限制)
9. 儿童照看税收减免上限 (Childand Dependent Care Tax Credit)
$2,100 (两个儿童均需在13周岁以下且受父母收入限制)
10. 海外赠与申报门槛 (TransactionsWith Foreign Trusts and Receipts of Certain Foreign Gifts)
$100,000 (同一捐赠人)
11. 遗产终身免税额 (EstateTaxes Exemption)
联邦 (Federal): $5,430,000
纽约州(NYS):$2,000,000
12. 赠与税年度豁免额 (GiftTax Annual Exclusions)
$14,000 (夫妻两人每年可赠与小孩$28,000而无需考虑赠与税)
13. 用车标准抵扣 (StandardMileage Deduction)
用于生意: $0.575/英里
用于医疗: $0.230/英里
用于慈善: $0.140/英里
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