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Year: 2017

Summer Camp Costs May Qualify for the Child and Dependent Care Tax Credit

Summer Camp Child and Dependent Care Tax Credit

Many parents send their children to summer day camps while they work or look for work. The IRS urges those who do send their children to summer camps or day care to save their paperwork for the Child and Dependent Care Tax Credit. Eligible taxpayers may be able claim it on their taxes in 2018 if they paid for day camp or for someone to care for a child, dependent, or spouse during 2017.

Here are a few key facts to know about this credit:

  1. Qualifying Person. The care must have been for “qualifying persons.” A qualifying person can be a child under age 13. A qualifying person can also be a spouse or dependent who lived with the taxpayer for more than half the year and is physically or mentally incapable of self-care.
  2. Work-Related Expenses. The care must have been necessary so the taxpayer could work or look for work. For those who are married, the care also must have been necessary so a spouse could work or look for work. This rule does not apply if the spouse was disabled or a full-time student.
  3. Earned Income. The taxpayer — and their spouse if married filing jointly — must have earned income for the tax year. Special rules apply to a spouse who is a student or disabled.
  4. Credit Percentage/Expense Limits. The credit is worth between 20 and 35 percent of allowable expenses. The percentage depends on the income amount. Allowable expenses are limited to $3,000 for care of one qualifying person. The limit is $6,000 if the taxpayer paid for the care of two or more.
  5. Care Provider Information. The name, address and taxpayer identification number of the care provider must be included on the return. The childcare provider cannot be the taxpayer’s spouse, dependent or the child’s parent.
  6. Dependent Care Benefits. Special rules apply for people who get dependent care benefits from their employer.  Make sure you consult your tax advisor to understand those rules.
  7. Special Circumstances. Since every family is different, the IRS has a series of exceptions to the rules in the qualification process. These exceptions allow a greater number of families to take advantage of the credit. Make sure you consult your tax advisor to understand the exceptions.

Even if the childcare provider is a sitter in the home, taxpayers may qualify for the credit. Taxpayers who pay someone to come to their home and care for their dependent or spouse may be a household employer. If you are deemed a household employer, you may have to withhold and pay Social Security and Medicare tax and pay federal unemployment tax for those who provide child care.

Know these Helpful Tips about Employee Business Expenses

Know these Helpful Tips about

Employee Business Expenses

(IRS Tax Tip 2017-42)

Taxpayers who pay work-related expenses out of their own pocket may be able to deduct them. Generally, employee business expenses are deductible if they are more than two percent of adjusted gross income. In most cases, they go on IRS Schedule A, Itemized Deductions.

Other key points about employee business expenses:

  1. They must be Ordinary and Necessary. People can only deduct unreimbursed expenses that are ordinary and necessary to their work as an employee. An ordinary expense is one that is common and accepted in the industry. A necessary expense is appropriate and helpful to a business.
  2. Expense Examples. Some potentially deductible costs include:  
  • Required work clothes or uniforms not appropriate for everyday use.
  • Supplies and tools for use on the job.
  • Business use of a car.
  • Business meals and entertainment. 
  • Business travel away from home. 
  • Business use of a home.
  • Work-related education.

This list is not all-inclusive. Special rules apply for reimbursed expenses by an employer. IRS Publication 529, Miscellaneous Deductions, and Publication 463, Travel, Entertainment, Gift and Car Expenses, provide more details.

  1. Forms to Use. In most cases, expenses are reported using Form 2106 or Form 2106-EZ. IRS Schedule A may also be used.
  2. Educator Expenses. K-12 teachers may be able to deduct up to $250 of certain expenses paid in 2016. These may include books, supplies, equipment and other materials used in the classroom. They are an adjustment to income rather than an itemized deduction. In other words, people do not need to itemize to claim them. IRS Publication 529 has more.
  3. Keep Records. The IRS urges people to keep good records for proof of income and expenses and also as a reminder not to overlook anything. IRS Publication 17, Your Federal Income Tax, has more on what to keep.

Need More Time to Pay Taxes? How to Get Tax Extension

Need More Time to Pay Taxes? How to Get Tax Extension

(The following is IRS Tax Tip 2017-40)

All taxpayers should file on time, even if they can’t pay what they owe. This saves them from potentially paying a failure to file penalty. Taxes are due by the original due date of the return.

Here are four tips for those who can’t pay their taxes in full by the April 18 due date:

  1. File on time and pay as much as possible. Pay online, by phone, with your mobile device using the IRS2Go app, or by check or money order. Visit IRS.gov for electronic payment options.
  2. Get a loan or use a credit card to pay the tax. The interest and fees charged by a bank or credit card company may be less than IRS interest and penalties. For credit card options, see IRS.gov.
  3. Use the Online Payment Agreement tool.  Don’t wait for the IRS to send a bill before seeking a payment plan. The best way is to use the Online Payment Agreement tool on IRS.gov. Taxpayers can also file Form 9465, Installment Agreement Request, with their tax return. Set up a direct debit agreement. With this type of payment plan, there is no need to send a check each month.
  4. Don’t ignore a tax bill.  If so, the IRS may take collection action. Contact the IRS right away by calling the phone number on your bill to talk about options. The IRS will work with taxpayers suffering financial hardship.

Remember to file on time. Pay as much as possible by April 18, 2017, and pay the rest as soon as possible to reduce the interest and penalties. Find out more about the IRS collection process on IRS.gov.

All taxpayers should keep a copy of their tax return. Beginning in 2017, taxpayers using a software product for the first time may need their Adjusted Gross Income (AGI) amount from their prior-year tax return to verify their identity. Taxpayers can learn more about how to verify their identity and electronically sign tax returns at Validating Your Electronically Filed Tax Return.  

April 1 Deadline Approaches for Taking Required Retirement Plan Distributions

IRS Reminds Taxpayers of April 1 Deadline to Take Required Retirement Plan Distributions

IRS Issue Number:  IR-2017-63

WASHINGTON — The Internal Revenue Service today reminded taxpayers who turned age 70½ during 2016 that, in most cases, they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Saturday, April 1, 2017.

The April 1 deadline applies to owners of traditional (including SEP and SIMPLE) IRAs but not Roth IRAs. It also typically applies to participants in various workplace retirement plans, including 401(k), 403(b) and 457(b) plans.

The April 1 deadline only applies to the required distribution for the first year. For all subsequent years, the RMD must be made by Dec. 31. A taxpayer who turned 70½ in 2016 (born after June 30, 1945 and before July 1, 1946) and receives the first required distribution (for 2016) on April 1, 2017, for example, must still receive the second RMD by Dec. 31, 2017. 

Affected taxpayers who turned 70½ during 2016 must figure the RMD for the first year using the life expectancy as of their birthday in 2016 and their account balance on Dec. 31, 2015. The trustee reports the year-end account value to the IRA owner on Form 5498 in Box 5. Worksheets and life expectancy tables for making this computation can be found in the appendices to Publication 590-B.

Most taxpayers use Table III  (Uniform Lifetime) to figure their RMD. For a taxpayer who reached age 70½ in 2016 and turned 71 before the end of the year, for example, the first required distribution would be based on a distribution period of 26.5 years. A separate table, Table II, applies to a taxpayer married to a spouse who is more than 10 years younger and is the taxpayer’s only beneficiary. Both tables can be found in the appendices to Publication 590-B. 

Though the April 1 deadline is mandatory for all owners of traditional IRAs and most participants in workplace retirement plans, some people with workplace plans can wait longer to receive their RMD. Employees who are still working usually can, if their plan allows, wait until April 1 of the year after they retire to start receiving these distributions. See Tax on Excess Accumulation  in Publication 575. Employees of public schools and certain tax-exempt organizations with 403(b) plan accruals before 1987 should check with their employer, plan administrator or provider to see how to treat these accruals.

The IRS encourages taxpayers to begin planning now for any distributions required during 2017. An IRA trustee must either report the amount of the RMD to the IRA owner or offer to calculate it for the owner. Often, the trustee shows the RMD amount in Box 12b on Form 5498. For a 2017 RMD, this amount would be on the 2016 Form 5498 that is normally issued in January 2017.

IRA owners can use a qualified charitable distribution (QCD) paid directly from an IRA to an eligible charity to meet part or all of their RMD obligation. Available only to IRA owners age 70½ or older, the maximum annual exclusion for QCDs is $100,000. For details, see the QCD discussion in Publication 590-B.

A 50 percent tax normally applies to any required amounts not received by the April 1 deadline. Report this tax on Form 5329 Part IX. For details, see the instructions for Part IX of this form.

Check Out Tax Benefits for Higher Education Costs

Check Out Tax Benefits for Higher Education Costs

Below the IRS outlines tax benefits in their IRS Tax Tip 2017-31

Higher education costs paid in 2016 can mean tax savings when taxpayers file their tax returns. If taxpayers, their spouses or their dependents took post-high school coursework last year, they may be eligible for a tax credit or deduction.

Here are some facts from the IRS about tax benefits for higher education.

For 2016, there are two tax credits available to help taxpayers offset the costs of higher education. The American Opportunity Credit and the Lifetime Learning Credit may reduce the amount of income tax owed. Use Form 8863 to claim the education credits.

The American Opportunity Credit (AOC) is:

  • Worth a maximum benefit up to $2,500 per eligible student.
  • Only for the first four years at an eligible college or vocational school.
  • For students pursuing a degree or other recognized education credential.
  • For students enrolled at least half time for at least one academic period during 2016. Taxpayers can claim the AOC for a student enrolled in the first three months of 2017 as long as they paid qualified expenses in 2016.

The Lifetime Learning Credit (LLC) is:

  • Worth a maximum benefit up to $2,000 per tax return, per year, no matter how many students qualify.
  • Available for all years of postsecondary education and for courses to acquire or improve job skills.
  • Available for an unlimited number of tax years

The tuition and fees deduction can reduce the amount of income subject to tax. This deduction may be beneficial for taxpayers who don’t qualify for the American Opportunity Credit or the Lifetime Learning Credit. Use Form 8917 to claim the tuition and fees deduction.

The Tuition and Fees Deduction is:

  • Worth a maximum benefit up to $4,000,
  • Claimed as an adjustment to income,
  • Available even if a taxpayer doesn’t itemize deductions on Schedule A,
  • Limited to tuition and certain related expenses required for enrollment or attendance at eligible postsecondary educational institutions.

Additionally:

  • Beginning in 2016, to be eligible for an education benefit, a student is required to have Form 1098-T, Tuition Statement. They receive this form from the school they attended. There are exceptions for some students. See Publication 970 for more details.
  • They may only claim qualifying expenses paid in 2016.
  • They can’t claim either credit if someone else claims them as a dependent.
  • They can’t claim either AOTC or LLC and the Tuition and Fees Deduction for the same student or for the same expense in the same year.
  • Income limits could reduce the amount of credits or deductions they can claim.
  • The Interactive Tax Assistant tool on IRS.gov can help check eligibility.

Understanding the Child and Dependent Care Tax Credit

Understanding the Child and Dependent Care Tax Credit

The IRS urges people not to overlook the Child and Dependent Care Tax Credit. Eligible taxpayers may be able claim it if they paid for someone to care for a child, dependent or spouse last year.

Taxpayers can use the IRS Interactive Tax Assistant tool, Am I Eligible to Claim the Child and Dependent Care Credit?, to help determine if they are eligible to claim the credit for expenses paid for the care of an individual to allow the taxpayer to work or look for work.

Eight other key points about this credit include:

  1. Work-Related Expenses. The care must have been necessary so a person could work or look for work. For those who are married, the care also must have been necessary so a spouse could work or look for work. This rule does not apply if the spouse was disabled or a full-time student.
  2. Qualifying Person. The care must have been for “qualifying persons.” A qualifying person can be a child under age 13. A qualifying person can also be a spouse or dependent who lived with the taxpayer for more than half the year and is physically or mentally incapable of self-care.
  3. Earned Income. A taxpayer must have earned income for the year, such as wages from a job. For those who are married and file jointly, the spouse must also have earned income. Special rules apply to a spouse who is a student or disabled.
  4. Credit Percentage / Expense Limits. The credit is worth between 20 and 35 percent of allowable expenses. The percentage depends on the income amount. Allowable expenses are limited to $3,000 for paid care of one qualifying person. The limit is $6,000 if the taxpayer paid for the care of two or more.
  5. Dependent Care Benefits. Special rules apply for people who get dependent care benefits from their employer. Form 2441, Child and Dependent Care Expenses, has more on these rules. File the form with a tax return.
  6. Qualifying Person’s SSN. The Social Security number of each qualifying person must be included to claim the credit.
  7. Care Provider Information. The name, address and taxpayer identification number of the care provider must be included on the return.
  8. IRS Free File. Taxpayers are encouraged to use IRS Free File to prepare and e-file their federal tax returns, including Form 2441. 

Taxpayers who pay someone to come to their home and care for their dependent or spouse may be a household employer and may have to withhold and pay Social Security and Medicare tax and pay federal unemployment tax. (See Publication 926, Household Employer’s Tax Guide.)

What is the Additional Medicare Tax? Will You Be Required to Pay?

What is the Additional Medicare Tax?

Below the IRS explains about the additional Medicare tax.

Some taxpayers may be required to pay an Additional Medicare Tax if their income is over a certain limit. The IRS would like people to know more about this tax.

  • Tax Rate. The Additional Medicare Tax rate is 0.9 percent.
  • Income Subject to Tax. The tax applies to the amount of wages, self-employment income and railroad retirement (RRTA) compensation that is more than a threshold amount. For more information, go to Questions and Answers for the Additional Medicare Tax.
  • Threshold Amount. Filing status determines the threshold amount. For those who are married and file a joint return, they must combine the wages, compensation or self-employment income of their spouse with their own. The combined total income determines if it is over the threshold for this tax. The threshold amounts are
Filing Status Threshold Amount
Married filing jointly $250,000
Married filing separately $125,000
Single $200,000
Head of household $200,000
Qualifying widow(er) with dependent child $200,000
  • Withholding / Estimated Tax. Employers must withhold this tax from wages or compensation when they pay employees more than $200,000 in a calendar year. Self-employed taxpayers should include it for estimated tax liability purposes.
  • Underpayment of Estimated Tax. People who had too little tax withheld or did not pay enough estimated tax may owe an estimated tax penalty. IRS Publication 505, Tax Withholding and Estimated Tax, provides rules and details on estimated taxes.

People who owe this tax should file Form 8959, with their tax return. People should also report any Additional Medicare Tax withheld by their employer or employers on Form 8959. IRS.gov offers more on this topic. Forms and publications are available on IRS.gov/forms anytime.

Taxpayers should keep a copy of their tax return. Beginning in 2017, taxpayers using a software product for the first time may need their Adjusted Gross Income (AGI) amount from their prior-year tax return to verify their identity. Taxpayers can learn more about how to verify their identity and electronically sign tax returns at Validating Your Electronically Filed Tax Return.

Nine IRS Common Filing Errors to Avoid

Nine IRS Common Filing Errors to Avoid

The IRS encourages taxpayers to file an accurate tax return. If a taxpayer makes an error on their return, it will likely take longer for the IRS to process it. This could delay a refund. Avoid many common errors by filing electronically. IRS e-file is the most accurate way to file a tax return. 

The IRS lists the nine most common errors to avoid when preparing a tax return below:

1. Missing or Inaccurate Social Security Numbers. Be sure to enter each SSN on a tax return exactly as printed on the Social Security card.

2. Misspelled Names. Spell all names listed on a tax return exactly as listed on that individual’s Social Security card.

3. Filing Status Errors.  Some people claim the wrong filing status, such as Head of Household instead of Single. The Interactive Tax Assistant on IRS.gov can help taxpayers choose the correct status. E-file software also helps prevent mistakes.

4. Math Mistakes.  Math errors are common. They range from simple addition and subtraction to more complex items. Transactions like figuring the taxable portion of a pension, IRA distribution or Social Security benefits are more difficult and result in more errors. Taxpayers should always double check their math. Better yet, tax preparation software does it automatically, so file electronically.

5. Errors in Figuring Tax Credits or Deductions.  Filers can make mistakes figuring their Earned Income Tax Credit, Child and Dependent Care Credit, the standard deduction and other items. Taxpayers need to follow the instructions carefully. For example, if a taxpayer is age 65 or older, or blind, they should be sure to claim the correct, higher standard deduction. 

6. Incorrect Bank Account Numbers.  The IRS strongly urges all taxpayers who have a refund due to choose direct deposit. It’s easy and convenient.  Be careful to use the right routing and account numbers on the tax return. The fastest and safest way to get a refund is to combine e-file with direct deposit.

7. Forms Not Signed.  An unsigned tax return is like an unsigned check – it’s not valid. Both spouses must sign a joint return. Taxpayers can avoid this error by filing their return electronically. Sign an e-filed tax return digitally before sending it to the IRS.

8. Electronic Filing PIN Errors. When e-filing, the taxpayer signs and validates the tax return electronically with a prior-year Self-Select Personal Identification Number. If they do not have or know their PIN, they should enter the Adjusted Gross Income from their 2015 tax return originally filed with the IRS. Taxpayers should keep a copy of their tax return.

Beginning in 2017, taxpayers using a software product for the first time may need their Adjusted Gross Income (AGI) amount from their prior-year tax return to verify their identity. Taxpayers can learn more about how to verify their identity and electronically sign tax returns at Validating Your Electronically Filed Tax Return. Do not use the AGI amount from an amended return or a return that the IRS corrected.  

9. Filing with an expired ITIN. A tax return filed with an expired Individual Tax Identification Number (ITIN) will be processed and treated as timely filed, but will be processed without any exemptions or credits claimed. Taxpayers will receive a notice from the IRS explaining that an ITIN must be current before any refund is paid. Once the ITIN is renewed, exemptions and credits are processed and any allowed refund paid. ITIN expiration and renewal information is available on IRS.gov

 

你的基本税務責任

您剛到美國嗎?

你的基本税務責任如果您剛到美國，您需要知道自己在稅務申報上的責任。您在這一頁可以找到有關申報美國聯邦所得稅的答案。

  • 我如何知道自己是否有責任申報聯邦所得稅?
  • 我的移民身份是否決定了我需不需要繳稅?
  • 報稅對我有什麼好處?
  • 不報稅會受處罰嗎?

税務責任基礎

每一個住在美國，有收入並且符合某些資格規定的人都有責任申報聯邦所得稅。申報的資格規定不是由您的移民身份決定，而是取決於您的收入與其他因素。繳稅和報稅是法律規定，不遵守這項規定能讓您受到民事及刑事處罰。

依照法律規定，報稅表上列的每個人都要有一個身份識別號碼。這個稅表上表列的號碼通常是社會安全局所核發的社會安全號碼。

如果納稅人必須報稅但不符合申請社會安全號碼的資格，則該納稅人可取得個人納稅識別號碼(Individual Taxpayer Identification Number)用於報稅。個人納稅識別號碼由國稅局核發，僅限報稅使用。

您可以自己填寫並提交稅表，也可以找專業的報稅員幫您填寫稅表。如果您付錢請人替您填寫稅表，這個人必須在您的稅表上簽字。稅表可以用紙張格式填寫後寄出，也可以通過電子方式申報。

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一般資訊: 我必須報稅嗎?

如果您是美國公民或是稅法定義的居民，而且您符合下列任何一類適用於您的報稅資格規定，您就必須申報聯邦所得稅。

  1. 一般的個人
  2. 被撫養人
  3. 19 歲以下的某些子女或全職學生
  4. 自雇者
  5. 外籍人士

如果您是美國公民或是稅法定義的居民，您是否必須報稅取決於三項因素：

  1. 您的總收入
  2. 您的報稅身份，以及
  3. 您的年齡

社會安全號碼

如何申請社會安全號碼(PDF)

您必須在稅表上的空白欄填入您的社會安全號碼(SSN)。您報稅表上的社會安全號碼務必要和您社會安全卡上的號碼相同。如果您已婚，填入您與配偶兩人的社會安全號碼。

如果您採用夫妻聯合報稅，按稅表上的姓名先後順序填寫兩人的社會安全號碼。向國稅局提交其他表格與檔時也用此一順序。

更改姓名。如果您因為結婚，離婚等原因而更改姓名，務必在報稅以前向社會安全局(SSA)報告這項變更。這樣可以防止在處理您稅表及退稅核發上的延誤。它還能保障您未來的社會安全福利。

被撫養人的社會安全號碼。無論被撫養人的年齡，您都必須提供您申報的每位被撫養人的社會安全號碼。此一規定適用於您報稅表上申報的所有被撫養人（不僅限於您的子女）。

信函上注明社會安全號碼。如果您因稅務事宜寫信給國稅局，務必在您的信函中注明您的社會安全號碼（夫妻聯合報稅者附上配偶的姓名與社會安全號碼）。由於您的報稅帳戶是用您的社會安全號碼來識別，這能幫助國稅局迅速回復您的來信。

報稅身份

每個申報聯邦所得稅的人都必須決定適用於自己情況的報稅身份。選對報稅身份是很重要的，因為這會決定您的標準扣抵額，您需補繳的稅額，以及欠您的任何退稅款。

在您能決定您的申報資格，標準扣抵額和正確稅額之前，您必須先確定您的報稅身份。您也可以用您的報稅身份來決定您是否符合申請某些扣除額和抵免額的條件。

報稅身份有五種

婚姻狀況 通常，您的報稅身份取決於您被認定為未婚或已婚。

已婚人士 如果您被視為全年已婚，您與您的配偶就能以夫妻聯合申報或夫妻分別申報的方式報稅。

視為已婚 如果您與您的配偶在稅務年度最後一天符合以下任何一項測試條件，您倆即被視為已婚。

  1. 您倆已婚，並以丈夫與妻子的關係住在一起。
  2. 您倆以普通法婚姻關係住在一起，該婚姻關係為您現在定居的州或此普通法婚姻關係開始時所在的州所承認。
  3. 您倆已婚並且分開居住，但並非依離婚判決或分居撫養費判決而合法分居。
  4. 您倆依中期（非最終）離婚判決而分居。就夫妻聯合報稅而言，您倆不被視為已離婚。

1. 單身 (Single)
若您符合以下情況，您的報稅身份是單身：您在年度最後一天未婚或依離婚判決或分居撫養費判決而與配偶合法分居，並且您不符合其他報稅身份的資格。

2. 已婚夫妻聯合報稅 (Married Filing Jointly)
如果您已婚，而且您與配偶皆同意以聯合申報的方式報稅，您就能選擇以已婚夫妻聯合報稅作為您的報稅身份。在聯合報稅表上，您申報您倆合併的收入並扣除您倆合併的可允許支出。即使您倆之中有一人沒有收入或扣除項，您還是可以使用夫妻聯合報稅身份。

3. 已婚夫妻分開報稅 (Married Filing Separately)
如果您已婚，您可以選擇已婚夫妻分開報稅作為您的報稅身份。如果您只想負責您自己的稅，或是這個方式算起來比夫妻聯合報稅所繳的稅額要少，那這個報稅身份可能對您有利。

如果您與配偶不同意用夫妻聯合報稅，您可能就必須用此一報稅身份，除非您符合一家之主的身份。

4. 一家之主 (Head of Household)
如果您符合下述所有的資格要求，您可能就能以一家之主的身份報稅。

  1. 您在年度最後一天為未婚或“被視為未婚”。
  2. 您在該年度支付一半以上的持家費用。
  3. 一個“合格個人”與您同住家中超過該年度的半年以上（暫時離開不在此限，例如就學。）但是，如果“合格個人”是您奉養的父母，則您的父親或母親不須與您同住。

5. 撫養子女的合格寡婦（鰥夫）(Qualifying Widow(er) With Dependent Child)
如果您的配偶在 2016年身故，您可以使用已婚夫妻聯合報稅作為您 2016 年的報稅身份，前提是您原本即符合該報稅身份的資格。配偶身故那年是您可以與身故配偶聯合報稅的最後一個稅務年度。

配偶身故後的下兩年，您可以用撫養子女的合格寡婦（鰥夫）作為您的報稅身份。例如，如果配偶在 2015 年身故，而且您一直沒有再婚，您就可能在 2016 和 2017 的稅務年度使用這個報稅身份。

適用多數納稅人的2016年度報稅資格規定

如果您的報稅身份是… 而且您在2016年底時是… 那麼只要您的總收入到達以下標準，您就要報稅…
單身 65 歲以下
65 歲或以上		 $10,350
$11,900
已婚夫妻聯合報稅 65 歲以下（配偶雙方）
65 歲或以上（配偶單方）
65 歲或以上（配偶雙方）		 $20,700
$21,950
$23,200
已婚夫妻分開報稅 任何年齡 $4,050
一家之主 65 歲以下
65 歲或以上		 $13,350
$14,900
撫養子女的合格寡婦（鰥夫） 65 歲以下
65 歲或以上		 $16,650
$17,900

 

哪類收入應向國稅局申報?

應計入總收入並且向國稅局申報的各類收入

哪類收入應當申報?

通常的原則是，總收入包含所有收到的付款數額，這些付款是提供個人服務所得到的。這被視為已得收入。

未在發出方預扣稅款的所有收入，均須由接受這些收入的人詳實保存準確的賬目記錄。來自於自雇所得的收入也被視為已得收入。

除了已得收入以外，其他哪些收入應當申報?
除了作為雇員所得的收入應申報外，其他類型的應納稅收入也應在稅表上申報。

應申報的收入包括

  • 薪水，工資
  • 傭金
  • 酬金
  • 附加福利
  • 小費
  • 股票購買選擇權
  • 利息
  • 股息
  • 合夥分紅
  • 資本利得分紅
  • 退休金收入
  • 失業補償金收入
  • 博弈贏得的獲利
  • 國外已得收入

失業福利金是否應計入稅務申報表?
所有的失業福利金均應在稅表上申報。

22 Jaw-Dropping Stats About Retirement

22 Jaw-Dropping Stats About Retirement

Get these often-surprising retirement facts under your belt and they can help you make better decisions and take savvier actions, leading to a more comfortable retirement.

Selena Maranjian
Feb 25, 2017 at 6:21AM
“Retirement: It’s nice to get out of the rat race, but you have to learn to get along with less cheese.”
— Attributed to Gene PerretLearning to get along with less cheese in retirement isn’t fun for most people. You can make it less painful, though, by effectively planning and preparing for retirement. Here are more than 22 retirement stats most of us would do well to know about — and many of which are rather surprising.

Retirement

1 ) Your retirement may last much longer than you expect. If you stop working at 62, for example, and live to 97, your nest egg will need to support you for 35 years!

2) Living to 97 isn’t unthinkable. According to the Social Security Administration, 30% of 50-year-old women and 19% of 50-year-old men will live to 90. A Barron’s article recently noted: “The most likely age for a 50-year-old woman to die is 88, and the most likely age for a man is 85. A woman is more likely to die at age 92 than at her life expectancy age of 83, and a man is more likely to die at age 89 than 80.”

3) Retiring at age 62 isn’t crazy, either. The average retirement age was recently 63 — and you can start collecting Social Security benefits as early as age 62.

4) You may end up retiring earlier than planned. According to the 2016 Retirement Confidence Survey, 46% of retirees left the workforce earlier than planned, with 55% citing health problems or a disability as the reason and 24% citing changes at work such as a downsizing or workplace closure. 

Retirement5) According to an Edward Jones survey, about 60% of Americans of varying ages are worried about healthcare expenses in retirement. That may be surprising, but it’s also quite reasonable, because of the following retirement fact. 

6) Health care can cost much more than you think it will. According to Fidelity Investments, a 65-year-old couple retiring today will spend, on average, a total of $260,000 out of pocket on health care.
7) If you’re late enrolling for Medicare, it can cost you. Your Part B premiums (which cover medical services, but not hospital services) can rise by 10% for each year that you were eligible for Medicare but didn’t enroll. The no-penalty enrollment period for most people is anytime within the three months leading up to your 65th birthday, during the month of your birthday, or within the three months that follow.8) Lots of people are saving for retirement. There are more than 600,000 defined-contribution plans such as 401(k)s, with more than 70 million people participating in them. As of late 2016, there was about $7 trillion in 401(k) plans and close to $8 trillion in IRAs.9) Income from 401(k) accounts has been estimated to represent about 25% to 30% of overall retirement income. According to the Social Security Administration, most elderly beneficiaries get 50% or more of their income from Social Security, while 21% of married ones and 43% of unmarried ones get fully 90% or more of their income from it.10) The average 401(k) account balance in Fidelity Investments-managed plans hit a record average of $92,500 as of tRetirementhe end of 2016. 

11) That $92,500 won’t last long in retirement, and most people have saved less than that. According to the 2016 Retirement Confidence Survey, about 26% of respondents said they had less than $1,000 saved for retirement. A whopping 64% had saved less than $50,000.

12) Divorce doesn’t help matters. According to a recent survey from the American Institute of CPAs, three-quarters of retirement-age divorcees lack a good understanding of how to manage their personal finances. (It’s typical in couples for one spouse to manage the family finances, leaving the other one underprepared in the event of divorce.)

13) Many parents (aged 19 to 37) and grandparents (aged 50 to 70) are living more simply to save more for retirement. They’re eating out less frequently (more than 45% of both groups), traveling less (29% of both groups), and living in a smaller home (25% or more of both groups). (This is according to a 2016 TD Ameritrade survey.)

14) The average monthly Social Security retirement benefit was recently about $1,360, or $16,320 for the year.

15) If you think you’ll get more than the figure above because your earnings were above-average, you’re right. But still, the maximum monthly benefit for those retiring at their full retirement age was recently $2,687, or only about $32,000 annually.

16) Up to 85% of your Social Security income can be taxed, if your income exceeds a specified level.

17) According to the Social Security Administration, retirement benefits for those with average earnings will likely replace about 40% of your pre-retirement earnings. Those who had above-average earnings in their working years can expect a lower replacement rate, and vice versa.

Retirement18) You can increase your Social Security checks by delaying starting to collect your benefits. For every year after your full retirement age that you delay starting to collect (up to age 70), your ultimate monthly check will grow by about 8%, giving you the opportunity to increase your benefits by about 24%.

19) On the other hand, if you start collecting early, at age 62, you can expect your checks to be about 30% smaller. That’s not so terrible, though, because you’ll collect many more of them. And the system is designed to be a wash for those who live average-length lives.

20) If you’re worried about running out of money in retirement, you may be surprised at how much income you can buy through an annuity. Here’s the kind of income that various people might be able to secure in the form of an immediate fixed annuity in the current economic environment:

Person/People

Cost

 Monthly Income Annual Income Equivalent
65-year-old man $100,000 $560 $6,720
70-year-old man $100,000 $655 $7,860
70-year-old woman $100,000 $600 $7,200
65-year-old couple $200,000 $958 $11,496
70-year-old couple $200,000 $1,051 $12,612
75-year-old couple $200,000 $1,216 $14,592

DATA SOURCE: IMMEDIATEANNUITIES.COM.

21) Retirement doesn’t always play out as expected. A 2014 MassMutual survey found that 10% of retirees were surprised to find themselves lonely, bored, with a lost sense of purpose, and/or depressed in retirement. You may be tired of working, but the routine of having a place to go and things to do every day may be serving you well.

22) Finally, here’s some good news, despite all the worrisome findings above: That same survey found that 72% of retired respondents reported feeling quite happy or extremely happy in retirement.

To a great degree, whether you’re happy or frustrated in retirement will depend on how well you prepare for it — financially and psychologically. It can help to get and stay healthy throughout your life and to always have an active social life. And, of course, save aggressively for your golden years.