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院士
丢月城大祭司
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你说的这个是说反了哈,俩人收入差很多的情况下其实是marriage rewards,但是收入相当的情况下就是penalty.
主要原因是tax bracket在越往高位的情况下,夫妻合报和单身汉的tax bracket越来越接近。
单身:
$0 to $9,275 | 10% | $9,276 to $37,650 | $927.50 plus 15% of the amount over $9,275 | $37,650 to $91,150 | $5,183.75 plus 25% of the amount over $37,650 | $91,150 to $190,150 | $18,558.75 plus 28% of the amount over $91,150 | $190,150 to $413,350 | $46,278.75 plus 33% of the amount over $190,150 | $413,350 to $415,050 | $119,934.75 plus 35% of the amount over $413,350 | $415,050 or more | $120,529.75 plus 39.6% of the amount over $415,050 |
结婚:
$0 to $18,550 | 10% | $18,550 to $75,300 | $1,855.00 plus 15% of the amount over $18,550 | $75,300 to $151,900 | $10,367.50 plus 25% of the amount over $75,300 | $151,900 to $231,450 | $29,517.50 plus 28% of the amount over $151,900 | $231,450 to $413,350 | $51,791.50 plus 33% of the amount over $231,450 | $413,350 to $466,950 | $111,818.50 plus 35% of the amount over $413,350 | $466,950 or more | $130,578.50 plus 39.6% of the amount over $466,950 |
先说Rewards,譬如妻子收入5万,丈夫收入1万,单身的情况下妻子需要交8,271.25的税,丈夫需要交1036.25的税
两人结婚后,俩人只需要交8,072.50的税,这就是rewards。
再说penalty,由于美国的Tax bracket越往高单身越接近结婚的,所以就有了这个问题:
妻子收入和丈夫都是20万,单身情况下双方都需要交49,529.25×2=99058.5
如果结婚后,就是40万收入,就需要交107,413.00的税。 |
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