2014 Tax Benefits Increase Due to Inflation Adjustments [税金]
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米国では今週の木曜日より日曜日まで感謝祭（サンクスギビングデー）による連休に入っている様子でメールの返信が来ません。（笑）
いよいよ年末商戦に入り、クリスマスまでの米国の小売売上高がどれくらいになるのか興味があります。
さて、先週のブログにて2013年末にて失効する税法をご紹介させていただきましたので、今回のブログでは2014年より物価上昇による税法上の優遇が変わるものをご紹介させていただきます。
以下、ご参考にされて下さい。
•The tax rate of 39.6 percent affects singles whose income exceeds $406,750 ($457,600 for married taxpayers filing a joint return), up from $400,000 and $450,000, respectively. The other marginal rates – 10, 15, 25, 28, 33 and 35 percent – and the related income tax thresholds are described in the revenue procedure.
•The standard deduction rises to $6,200 for singles and married persons filing separate returns and $12,400 for married couples filing jointly, up from $6,100 and $12,200, respectively, for tax year 2013. The standard deduction for heads of household rises to $9,100, up from $8,950.
•The limitation for itemized deductions claimed on tax year 2014 returns of individuals begins with incomes of $254,200 or more ($305,050 for married couples filing jointly).
•The personal exemption rises to $3,950, up from the 2013 exemption of $3,900. However, the exemption is subject to a phase-out that begins with adjusted gross incomes of $254,200 ($305,050 for married couples filing jointly). It phases out completely at $376,700 ($427,550 for married couples filing jointly.)
•The Alternative Minimum Tax exemption amount for tax year 2014 is $52,800 ($82,100, for married couples filing jointly). The 2013 exemption amount was $51,900 ($80,800 for married couples filing jointly).
•Estates of decedents who die during 2014 have a basic exclusion amount of $5,340,000, up from a total of $5,250,000 for estates of decedents who died in 2013.
•The annual exclusion for gifts remains at $14,000 for 2014.
•The foreign earned income exclusion rises to $99,200 for tax year 2014, up from $97,600, for 2013.
(Source of quote)
In 2014, Various Tax Benefits Increase Due to Inflation Adjustments
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Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
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米国では今週の木曜日より日曜日まで感謝祭（サンクスギビングデー）による連休に入っている様子でメールの返信が来ません。（笑）
いよいよ年末商戦に入り、クリスマスまでの米国の小売売上高がどれくらいになるのか興味があります。
さて、先週のブログにて2013年末にて失効する税法をご紹介させていただきましたので、今回のブログでは2014年より物価上昇による税法上の優遇が変わるものをご紹介させていただきます。
以下、ご参考にされて下さい。
•The tax rate of 39.6 percent affects singles whose income exceeds $406,750 ($457,600 for married taxpayers filing a joint return), up from $400,000 and $450,000, respectively. The other marginal rates – 10, 15, 25, 28, 33 and 35 percent – and the related income tax thresholds are described in the revenue procedure.
•The standard deduction rises to $6,200 for singles and married persons filing separate returns and $12,400 for married couples filing jointly, up from $6,100 and $12,200, respectively, for tax year 2013. The standard deduction for heads of household rises to $9,100, up from $8,950.
•The limitation for itemized deductions claimed on tax year 2014 returns of individuals begins with incomes of $254,200 or more ($305,050 for married couples filing jointly).
•The personal exemption rises to $3,950, up from the 2013 exemption of $3,900. However, the exemption is subject to a phase-out that begins with adjusted gross incomes of $254,200 ($305,050 for married couples filing jointly). It phases out completely at $376,700 ($427,550 for married couples filing jointly.)
•The Alternative Minimum Tax exemption amount for tax year 2014 is $52,800 ($82,100, for married couples filing jointly). The 2013 exemption amount was $51,900 ($80,800 for married couples filing jointly).
•Estates of decedents who die during 2014 have a basic exclusion amount of $5,340,000, up from a total of $5,250,000 for estates of decedents who died in 2013.
•The annual exclusion for gifts remains at $14,000 for 2014.
•The foreign earned income exclusion rises to $99,200 for tax year 2014, up from $97,600, for 2013.
(Source of quote)
In 2014, Various Tax Benefits Increase Due to Inflation Adjustments
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
Written by
Office T.Professional
米国税理士小野 知史（Tomofumi Ono）
■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■■
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