The IRS recently issued its 2022 cost-of-living adjustments for more than 60 tax provisions. 今年通货膨胀率大幅上升, 主要是由于新型冠状病毒肺炎大流行, 许多数额比2021年增加了很多. 当你实现2021年年底 税收筹划策略，一定要考虑到这些2022年的调整.
另外，请记住，在 减税和就业法案 (TCJA), annual inflation adjustments are calculated using the chained consumer price index (also known as C-CPI-U). 这增加了税收等级的门槛, 标准扣除, certain exemptions and other figures at a slower rate than was the case with the consumer price index previously used, potentially pushing taxpayers into higher tax brackets and making various breaks worth less over time. TCJA永久采用C-CPI-U.
个人所得税
纳税等级的门槛随着申请的增加而增加，但是, 因为它们是基于百分比的, 越高的人群，他们的收入增加得越明显. 例如, 而顶层10%的玩家将增加325美元至650美元, 取决于存档状态, 但在35%的收入中，收入最高的要增加16美元,300 to $19,550, 这取决于文件状态.
TCJA暂停个人豁免直至2025年. However, it nearly doubled 标准扣除, indexed annually for inflation through 2025. 2022年, 标准扣除额是25美元,900(已婚夫妇共同申请), $19,400(户主), 和12美元,950(单身和已婚夫妇分开申报). 2025年之后, standard deduction amounts are scheduled to drop back to the amounts under pre-TCJA law unless Congress extends the current rules or revises them.
Changes to 标准扣除 could help some taxpayers make up for the loss of personal exemptions. 但这可能对那些通常逐条列出扣除项目的纳税人没有帮助.
| 2022年普通所得税等级 | ||||
|---|---|---|---|---|
| 税率 | 单 | 户主 | 共同或未亡配偶的已婚申请 | 单独申请结婚 |
| 10% | $0 – $10,275 | $0 – $14,650 | $0 – $20,550 | $0 – $10,275 |
| 12% | $10,276 – $41,775 | $14,651 – $55,900 | $20,501 – $83,550 | $10,276 – $41,775 |
| 22% | $41,776 – $89,075 | $55,901 – $89,050 | $83,551 – $178,150 | $41,776 – $89,075 |
| 24% | $89,076 – $170,050 | $89,051 – $170,050 | $178,151 – $340,100 | $89,076 – $170,050 |
| 32% | $170,051 – $215,950 | $170,051 – $215,950 | $340,101 – $431,900 | $170,051 – $215,950 |
| 35% | $215,951 – $539,900 | $215,951 – $539,900 | $431,901 – $647,850 | $215,951 – $323,925 |
| 37% | 超过539900美元 | 超过539900美元 | 超过647850美元 | 超过323925美元 |
AMT
The alternative minimum tax (AMT) is a separate tax system that limits some deductions, 不允许其他和不同对待某些收入项目. If your AMT liability is greater than your regular tax liability, you must pay the AMT.
Like the regular tax brackets, the AMT brackets are annually indexed for inflation. 2022年, 28%的门槛增加了6美元,除已婚分开申报外，所有申报状态200英镑, 增加了一半的量.
| 2022年AMT括号 | ||||
|---|---|---|---|---|
| 税率 | 单 | 户主 | 共同或未亡配偶的已婚申请 | 单独申请结婚 |
| 26% | $0 – $206,100 | $0 – $206,100 | $0 – $206,100 | $0 – $103,050 |
| 28% | 超过206100美元 | 超过206100美元 | 超过206100美元 | 超过103050美元 |
AMT豁免和豁免逐步取消也被索引. 2022年的免税金额为75美元,单身和户主900美元，118美元,联合申请100英镑, 增加2美元,300年,3美元,500, 分别, 数量超过2021. 经通胀调整后，2022年的逐步淘汰价格区间为539美元,900–$843,500(单身和户主)和1美元,079,800–$1,552,200(联合申请人). 分开的文件的数量是那些联合文件的一半.
教育和与孩子有关的休息时间
The maximum benefits of certain education and child-related breaks generally remain the same for 2022. But most of these breaks are limited based on a taxpayer’s modified adjusted gross income (MAGI). 税payers whose MAGIs are within an applicable phaseout range are eligible for a partial break — and breaks are eliminated for those whose MAGIs exceed the 前 of the range.
The MAGI phaseout ranges generally remain the same or increase modestly for 2022, 取决于休息时间. 例如:
美国机会信贷. 12月31日后开始的纳税年度, 2020, the MAGI amount used by joint filers to determine the reduction in the American Opportunity credit isn’t adjusted for inflation. The credit is phased out for taxpayers with MAGI in excess of $80,000 ($160,000 for joint returns). 每名合格学生的最高学分为2500美元.
终身学习学分. 12月31日后开始的纳税年度, 2020, the MAGI amount used by joint filers to determine the reduction in the Lifetime Learning credit isn’t adjusted for inflation. The credit is phased out for taxpayers with MAGI in excess of $80,000 ($160,000 for joint returns). 每次纳税申报单最多可抵免2000美元.
采用信用. The phaseout ranges for eligible taxpayers adopting a child will also increase for 2022 — by $6,750 to $223,410–$263,410年联合, 户主和单个填写者. 最高信贷额度增加450美元，到2022年达到14,890美元.
(Note: Married couples filing separately generally aren’t eligible for these credits.)
These are only some of the education and child-related breaks that may benefit you. 记住, if your MAGI is too high for you to qualify for a break for your child’s education, 你的孩子可能有资格在他或她的纳税申报单上申请.
赠与税和遗产税
统一 赠与及遗产税 exemption and the generation-skipping transfer (GST) tax exemption are 这两个 adjusted annually for inflation. 2022年的费用是12美元.6.60亿美元(高于11美元).2021年7000万).
到2022年，每年的赠与税豁免额将增加1000美元，至1.6万美元.
退休计划
并不是所有与退休计划相关的限额到2022年都会增加. 因此, 这取决于你的计划类型, you may have limited opportunities to increase your retirement savings if you’ve already been contributing the maximum amount allowed:
| 类型的限制 | 2021年的限制 | 2022年的限制 |
|---|---|---|
| 选择性延期至401(k)、403(b)、457(b)(2)和457(c)(1)计划 | $19,500 | $20,500 |
| 固定福利计划的年度福利限额 | $230,000 | $245,000 |
| 供款于指定供款计划 | $58,000 | $61,000 |
| 对简单的贡献 | $13,500 | $14,000 |
| 贡献ira | $6,000 | $6,000 |
| “Catch-up” contributions to 401(k), 403(b), 457(b)(2) and 457(c)(1) plans for those age 50 and older | $6,500 | $6,500 |
| 追赶对SIMPLEs的贡献 | $3,000 | $3,000 |
| 对ira的补助性贡献 | $1,000 | $1,000 |
| 符合资格的计划和SEPs的福利补偿 | $290,000 | $305,000 |
| SEP保险的最低补偿 | $650 | $650 |
| 高报酬员工门槛 | $130,000 | $135,000 |
你的MAGI可能会减少甚至消除你利用ira的能力. Fortunately, IRA-related MAGI phaseout range limits all will increase for 2022:
传统ira. MAGI phaseout ranges apply to the deductibility of contributions if a taxpayer (or his or her spouse) participates in an employer-sponsored retirement plan:
- 适用于已婚纳税人联合申报, the phaseout range is specific to each spouse based on whether he or she is a participant in an employer-sponsored plan:
- 对于参与其中的配偶来说, 2022年逐步淘汰的射程限制增加了4美元,000, to $109,000–$129,000.
- 对于不参与的配偶来说, 2022年逐步淘汰的射程限制增加了6美元,000, to $204,000–$214,000.
- 适用于单一纳税人和户主纳税人 participating in an employer-sponsored plan, 2022年逐步淘汰的射程限制增加了2美元,000, to $68,000–$78,000.
税payers with MAGIs in the applicable range can deduct a partial contribution; those with MAGIs exceeding the applicable range can’t deduct any IRA contribution.
但被减少或取消扣除额的纳税人可以 非可扣除的传统IRA贡献. 6美元,000捐款限额(加上$1,000 catch-up if applicable and reduced by any Roth IRA contributions) still applies. Non可扣除的传统IRA贡献 may be beneficial if your MAGI is also too high for you to contribute (or fully contribute) to a Roth IRA.
Roth ira. Whether you participate in an employer-sponsored plan doesn’t affect your ability to contribute to a Roth IRA, 但MAGI限制可能会减少或消除您的贡献能力:
- 适用于已婚纳税人联合申报, 2022年逐步淘汰的射程限制增加了6美元,000, to $204,000–$214,000.
- 适用于单一纳税人和户主纳税人, 2022年逐步淘汰的射程限制增加了4美元,000, to $129,000–$144,000.
You can make a partial contribution if your MAGI falls within the applicable range, 但如果超过范围的上限，则没有贡献.
(Note: Married taxpayers filing separately are subject to much lower phaseout ranges for 这两个 traditional and Roth ira.)
2022年生活费调整和税收筹划
随着许多2022年生活成本调整量呈上升趋势, 明年你有机会实现一些税收减免. 除了, 与退休计划相关的某些限制也在增加, 你有机会增加你的退休储蓄. If you have questions on the best tax-saving strategies to implement based on the 2022 numbers, 请给OG真人打电话. OG真人很乐意帮忙.
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