美国个人所得税制.docx
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美国个人所得税制.docx
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美国个人所得税制
U.S.IndividualTaxation
1. IncomeTax
TheUnitedStatesimposesanetincometaxonindividuals.
Seealso:
TopicalAnalyses
∙PrivateInvestmentIncomesection1.1.
1.1. Taxablepersons
UScitizensandresidentsaresubjecttotaxationontheirworldwideincomeeveniftheyresideoutsidetheUnitedStates.ForeignnationalsaresubjecttoUSincometaxiftheybecomeUSresidentsoriftheyderivecertaintypesofincomefromUSsources.
ForeignnationalsaretreatedasUSresidentsiftheyarelawfulpermanentresidentsoftheUnitedStates(i.e.holdaUSgreencard)oriftheymeetasubstantialpresencetest.ThesubstantialpresencetestismetifthepersonispresentintheUnitedStatesfor
(1)atleast31daysduringthecurrentcalendaryear,and
(2)foratleast183daysduringthecurrentcalendaryearandprior2yearsdeterminedbycountingeachdayofpresenceinthecurrentyearas1day,eachdayofpresenceinthefirstprioryearasonethirdofaday,andeachdayofpresenceinthesecondprioryearasonesixthofaday.Exceptionsapplytoindividualsinexemptcategories(i.e.foreigngovernment-relatedindividuals,students,teachers,andtrainees)andtoindividualswhohaveacloserconnectiontoahomeinaforeigncountry.
Marriedpersonsmayelecttofileeitheraseparateincometaxreturnreportingtheirownincomeanddeductionsortheymayelecttofileajointtaxreturnreportingthecombinedincomeanddeductionsofthemselvesandtheirspouse.
Unincorporatedentitiessuchaspartnershipsandlimitedliabilitycompanies(LLCs)maymakeavoluntaryelectionundertheTreasuryDepartment’s“check-the-box”regulationstobetaxedascorporationsoraspass-through(transparent)entities.
1.2. Taxableincome
Seealso:
TopicalAnalyses
∙PrivateInvestmentIncomesection1.2.1.
1.2.1. General
UScitizensandresidentsaretaxableonallincomefromwhateversourcereceived.Thisincludeswages,salary,businessincome,andinvestmentincome.Alltypesofincome(withtheexceptionofcapitalgains)arecombinedandtaxedatthesamerates.Capitalgainsaresubjecttospecialtaxrates.
Taxableincomeiscomputedby:
(1)determininggrossincome,
(2)subtractingcertainstatutorydeductionstoarriveatadjustedgrossincome(AGI),and(3)subtracting(i)thestandarddeductionamountortheamountofitemizeddeductionsand(ii)personalexemptionamounts.Thetaxratesareappliedtothetaxpayer’staxableincomeassocomputed,andtheamountoftaxowedmaybeoffsetbyallowablecredits.
Thetaxratesuseddependonthereturnfilingstatusofthetaxpayer.Therearefourcategoriesforindividuals:
(1)
marriedpersonsfilingjointtaxreturnsthatcombinealltheirincomeanddeductions;
(2)
headsofhousehold,i.e.personswhomaintainahouseholdthatistheprincipalplaceofabodeofadependentchildorotherdependentforatleastone-halfofthetaxableyear;
(3)
unmarriedindividuals,i.e.singletaxpayers;and
(4)
marriedpersonsfilingseparatereturns,witheachspousereportingtheirownincomeanddeductionsonaseparatereturn.
Survivingspousesmayfileinthemarriedjointreturncategoryforthetaxableyearinwhichtheirspousediesandforthe2succeedingtaxableyearsiftheymaintainahouseholdthatistheprincipalplaceofabodeofadependentchild.
Childrenarerequiredtofileanincometaxreturnandpaytaxontheirownincome.Forthetaxratesapplicabletochildrenwhoareundertheageof18andwhohaveunearnedincomeaboveanannualthresholdamount,andforanelectionbyaparenttoincludetheincomeofachildontheparent’sincometaxreturn,seesection1.9.1.1.
1.2.2. Exemptincome
Categoriesofincomeexemptfromtaxationincludethefollowing:
-
amountsreceivedunderlifeinsurancecontracts;
-
giftsandinheritances;
-
interestonbondsissuedbyUSstatesandmunicipalitiesforqualifiedpublicpurposes;
-
foreignearnedincome(seesection6.1.1.);and
-
certainamountsreceivedascompensationforinjuriesorsickness.
AnexclusionofUSD250,000applies(USD500,000inthecaseofmarriedpersonsfilingajointreturn)togainsfromthesaleofahomeifithasbeenownedandoccupiedasthetaxpayer’sprincipalresidenceforatleast2yearsduringthe5-yearperiodprecedingthedateofsale.
1.3. Employmentincome
1.3.1. Salary
Incomereceivedassalaryandwagesissubjecttopersonalincometax.Expensesdirectlyrelatedtoemploymentincomeandnotreimbursedbytheemployermaybededucted.Commutingcostsarenotdeductible.
Movingexpensesaredeductibleifpaidinconnectionwiththecommencementofworkasanemployeeorasaself-employedindividualatanewprincipalplaceofwork.Thenewprincipalplaceofworkmustbeatleast50milesfartherfromtheformerresidencethanwastheformerprincipalplaceofworkor,iftherewasnoformerplaceofwork,atleast50milesfromtheindividual’sformerresidence.Inaddition,time-in-employmentrequirementsmustbemetatthenewprincipalplaceofwork.
1.3.2. Benefitsinkind
1.3.2.1. Employerprovidedbenefits
Benefitsreceivedinkindfromanemployerconstitutetaxableincomeunlessexpresslyexcludedbystatutoryprovision.ThesebenefitsarereferredtointheUnitedStatesasfringebenefits.Exclusionsareprovidedinthefollowingcases:
(1)
servicesprovidedtotheemployeethatarethesameasthatofferedbytheemployertocustomersintheordinarycourseoftheemployer’sbusiness,ifnosubstantialadditionalcostisincurredbytheemployerinprovidingsuchservicetotheemployee;
(2)
qualifiedemployeediscountsinthepurchaseofgoodsorservicessoldbytheemployer;
(3)
benefitsprovidedthatarepartoftheworkingconditions,forexample,theuseofacompanycarforbusinesspurposes;
(4)
fringebenefitsthataredeminimisinvalue;
(5)
qualifiedtransportationfringebenefits,forexampletransitpassesorparkingspacesthatdonotexceedinvaluespecifiedmonthlyamounts;
(6)
reimbursedamountsforqualifiedmovingexpenses;
(7)
qualifiededucationaltuitionreductions;
(8)
mealsandlodgingfurnishedfortheconvenienceoftheemployer;and
(9)
benefitsprovidedunderdependentcareassistanceprograms.
1.3.2.2. Stockoptions
TherearethreetypesofstockoptionsavailabletoemployeesintheUnitedStates:
(1)
Qualifiedstockoptions(alsoreferredtoasIncentiveStockOptions,orISOs),whicharenon-taxableatthetimeofgrantorexerciseprovidedthatthestatutoryrequirementsconcerningtheoptionplanandtheoptionsgrantedaresatisfied.Theemployeewillreceivecapitalgaintreatmentifthestockissoldafterbeingheldforatleast2yearsfromthedatetheoptionisgrantedandatleast1yearfromthedatethestockisacquired.
(2)
Non-qualifiedoptions(alsoreferredtoasnon-statutoryoptions),whicharenon-taxableatthetimeofgrantprovidedtheoptiondoesnothaveareadilyascertainablefairmarketvalueonthedateofgrant.Theemployeewillbetaxedatordinaryincometaxratesatthetimetheoptionisexercisedifthefairmarketvalueofthestockexceedstheexercisepriceoftheoption.Ifthestockisheldformorethan1yearaftertheoptionisexercised,theemployeewillreceivecapitalgaintreatment.
(3)
Optionsgrantedunderemployeestockpurchaseplanswhichmeetcertainstatutoryrequirementsarenon-taxableatthetimeofgrantorexerciseprovidedthatthestatutoryrequirementsconcerningtheoptionplanandtheoptionsgrantedaresatisfied.Ifthestockisheldbytheemployeeforatleast2yearsfromthedatetheoptionisgrantedandatleast1yearfromthedatethestockisacquired,theemployeewillreceivecapitalgaintreatmentwhenthestockissold.
Forallthreetypesofstockoptions,theoptionscanbeexercisedforthestockofthecompanyissuingtheoptionorforthestockofitsparentorsubsidiarycorporation.
Incentiveplansthatfunctioninamannersimilartostockoptions,suchasstockappreciationrights(SARs)andphantomstockplansarealsousedintheUnitedStates.
1.3.3. Pensionincome
Pensionincomefromqualifiedemployer-sponsoredpensionplans,stockbonusplansandprofitsharingplansistaxableincome.Distributionsaretaxableinamannersimilartoannuities,i.e.theprorataamountofeachpaymentthatrepresentstheemployee’scontributiontotheplan,ifany,canbeexcludedfromtaxation.
Individualsmayestablishanindividualretirementaccount(IRA).ThemaximumamountthatmaybecontributedtoanIRAforthe2012taxyearisUSD5,000.Taxpayerswhoareaged50andoverattheendofataxableyeararepermittedtomakeanadditional“catch-up”contributionofUSD1,000.Iftheindividualisanactiveparticipantinaqualifiedemployerplan,theIRAcontributionlimitisreducedtotheextentthatthetaxpayer’sadjustedgrossincomeexceedscertainthresholdamounts.
ThetaxationofdistributionsfromanIRAdependsonthetypeofIRA.Ina“RegularIRA”,contributionsbytheindividualaredeductibleforthetaxableyeartheyaremade,andalldistributionsfromtheIRAarefullytaxable.Ina“RothIRA”,thecontributionsarenon-deductible,anddistributionsarenottaxedprovidedtheyaremadeafterthetaxpayerhasreachedtheageof591/2yearsoraremadeforcertainqualifiedpurposes.A5-yearholdingperiodmustalsobemet.The5-yearholdingperiodrequiresthatdistributionsshouldnotbemadeuntilaftertheendofthe5-yearperiodthatbeginswiththefirsttaxableyearforwhichacontributionwasmadetotheRothIRA.
1.3.4. Directors’remuneration
Remunerationreceivedbymembersofacorporateboardofdirectorsissubjecttopersonalincometaxascompensationinc
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