AMT overview발음듣기
AMT overview
This past year, they both got paid in their identical jobs, they got paid $350,000 in salary.발음듣기
They just calculate their taxes, and for the sake of simplicity, I'm just going to make up a number.발음듣기
Let's say Person B, on the other hand, even though they have the exact same job, they donate a bunch to charity; they have all of these deductions; they have all of these things that they can write off from their income, and so Person B's taxable income, let's say that it goes down, with all of these deductions, the taxable income goes down to $200,000.발음듣기
Now, the US government, or the IRS, says, "Hey, look; Person B actually made a lot of money; made a similar amount of money to Person A; they did all of these deductions; allowed them to pay a lot less in taxes.발음듣기
'"We don't necessarily like that. This person's making a lot of money. We think that they should pay some alternative minimum tax."발음듣기
You calculate your regular taxes, so that's this number and this number, and then in parallel you calculate an alternative minimum tax, and in the case of either of these people, what happens is you don't get most of these deductions right here.발음듣기
That's really done, basically, for simplicity purposes, on your gross income, and it's a much simpler tax code.발음듣기
At the $350,000 level, you get no standard deduction, and it's really, it's 26% right now, on the first 175,000, and then it is 28% on the next 175,000, if you're making this much money.발음듣기
You have a deduction if you make less than that, and all the rest; I won't go into the details, but the general idea is you calculate this for either party, and in either situation, the alternative minimum tax for either of these people is going to be $94,500.발음듣기
Person B, on the other hand, his regular taxes, after all of this deductions, came out to $70,000, so he has to pay the AMT, because the AMT is higher than his regular taxes, so this is what he pays.발음듣기
칸아카데미 더보기더 보기
-
Mask of Agamemnon, from shaft grave V, grave ...
32문장 0%번역 좋아요0
번역하기 -
Mussolini becomes Prime Minister
62문장 0%번역 좋아요0
번역하기 -
34문장 0%번역 좋아요0
번역하기 -
East Pediment sculptures, Parthenon, includin...
44문장 0%번역 좋아요0
번역하기