B*****i
发帖数: 583 | |
d*******d
发帖数: 2050 | 2 现在才想起来绕当然来不及了。
【在 B*****i 的大作中提到】
: 怎么看都绕不过去
: 日
|
t*******t
发帖数: 1656 | 3 hehe
this is where my ID (taming AMT) came from.
You need to calculate the cross point where AMT=normal tax. This is a
optimization problem that requires lots of planning.
【在 B*****i 的大作中提到】
: 怎么看都绕不过去
: 日
|
F**e
发帖数: 593 | 4 question. your tax rate is best if AMT==normal tax? There is a point where
your pre-tax income is higher but after tax income is lower with AMT?
【在 t*******t 的大作中提到】
: hehe
: this is where my ID (taming AMT) came from.
: You need to calculate the cross point where AMT=normal tax. This is a
: optimization problem that requires lots of planning.
|
t*******t
发帖数: 1656 | 5 no ... that is not the point.
AMT happens when you belong to a special group of people where the normal
tax system is considered as not-so-applicable hence the government levies an
"alternative system" of tax on you.
and you pay the max/bigger tax between what the the two systems generate.
hence when the taxes generated from the two systems equal, you are in the
optimized situation.
This does not necessarily mean you pay less tax, or lower tax rate, for one
particular year. However, this might mean you pay less tax in a longer-than-
one-year period, if your plan well.
What is tax planning in such case? It means you move a portion of your
income/deduction between tax years to get the overall optimized solution.
In another word, if you consider minimizing one year tax as 局部优化, tax
planning aims more on 全局优化.
What are the methods to move income and deduction then?
Well, this is a very big topic that defines almost a sub-profession called
tax planner.
Disclaimer: I am not a CPA or finance-related professional and I do not
provide any of the related services. I gained the above knowledge through
years of self-study on tax code.
【在 F**e 的大作中提到】
: question. your tax rate is best if AMT==normal tax? There is a point where
: your pre-tax income is higher but after tax income is lower with AMT?
|
W**********r
发帖数: 8927 | |
B*****i
发帖数: 583 | 7 大概算了算，貌似是440K左右，Normal tax 和 AMT 拉平，再高或者再低都会被抽血
【在 t*******t 的大作中提到】
: hehe
: this is where my ID (taming AMT) came from.
: You need to calculate the cross point where AMT=normal tax. This is a
: optimization problem that requires lots of planning.
|
p******t
发帖数: 1598 | 8 都440K，就别叫了，你分明是BSO啊
【在 B*****i 的大作中提到】
: 大概算了算，貌似是440K左右，Normal tax 和 AMT 拉平，再高或者再低都会被抽血
|
t*****g
发帖数: 2941 | |
d*******d
发帖数: 2050 | 10 他说的应该是刚刚正好trigger的那个点。
双职工家庭二十多万那个点。
【在 p******t 的大作中提到】
: 都440K，就别叫了，你分明是BSO啊
|
|
|
s**k
发帖数: 118 | |
m****a
发帖数: 1257 | 12 AMT没那么简单的。
如果你的收入到1M，而且没有大额deduction的话，一样不会碰AMT的
【在 B*****i 的大作中提到】
: 大概算了算，貌似是440K左右，Normal tax 和 AMT 拉平，再高或者再低都会被抽血
|
l*m
发帖数: 824 | 13 AMT 的起点难道不是 175K for double income?
【在 d*******d 的大作中提到】
: 他说的应该是刚刚正好trigger的那个点。
: 双职工家庭二十多万那个点。
|
z******a
发帖数: 5381 | 14 你们似乎都不太懂AMT的样子
AMT跟普通睡大概有两个交点，取决于你家庭或者个人收入。一般17，8万触及第一个交
点，在此往上AMT比普通睡觉的多。 然后这个曲线在普通睡上面运行到400K左右，然后
又是AMT少了，普通多。所以理论上如果你没有太多花活的话，200-400K家庭收入是AMT
重点/定点/精准打击对象 |
r*****r
发帖数: 867 | 15 花活 怎么搞？
AMT
【在 z******a 的大作中提到】
: 你们似乎都不太懂AMT的样子
: AMT跟普通睡大概有两个交点，取决于你家庭或者个人收入。一般17，8万触及第一个交
: 点，在此往上AMT比普通睡觉的多。 然后这个曲线在普通睡上面运行到400K左右，然后
: 又是AMT少了，普通多。所以理论上如果你没有太多花活的话，200-400K家庭收入是AMT
: 重点/定点/精准打击对象
|
t*******t
发帖数: 1656 | 16 right on
both AMT and normal tax are step functions http://en.wikipedia.org/wiki/Step_function
Normal Tax=f(normal income- normal deduction-normal exemption)
AMT=g(alternative income-alternative deduction -alternative exemption)
the two step functions, f and g, are similar. and g is actually simpler than f because g has only 3 steps/rates (0, 26%, 28%), while f has 7 (0, 10%, 15%, 25%, 28%, 33%, 35%).
another important factor is
alternative deduction + alternative exemption > normal deduction +normal exemption
you can consider them as a race of two. AMT starts late but is faster for a while since AMT rate starts steeper (26%> 10%, 15%, 25%). At around 200K AMT catches up with normal tax which is where people feel the pain. However since eventually normal tax rate is >28% normal tax runs faster than AMT after a while and at around 440K they are at the same place again. After that, normal tax is bigger than alternative tax.
This is why there are two AMT cross points.
Between the two points lots of your normal deduction no longer apply and you pay the so-called AMT tax. But in fact, that tax is the difference between AMT and normal tax.
People tend to say AMT is complex, or AMT is evil or AMT is whatever, but in fact, AMT is simple as long as you understand the math.
In my opinion, if a CPA says AMT is complicated s/he is a lousy CPA or at least a lousy math student.
AMT
【在 z******a 的大作中提到】
: 你们似乎都不太懂AMT的样子
: AMT跟普通睡大概有两个交点，取决于你家庭或者个人收入。一般17，8万触及第一个交
: 点，在此往上AMT比普通睡觉的多。 然后这个曲线在普通睡上面运行到400K左右，然后
: 又是AMT少了，普通多。所以理论上如果你没有太多花活的话，200-400K家庭收入是AMT
: 重点/定点/精准打击对象
|
B*****i
发帖数: 583 | 17 所以AGI在447K 是个最佳点，这是我理解的，这个bracket之外，要么被普税宰，要么
被AMT杀。
AMT
【在 z******a 的大作中提到】
: 你们似乎都不太懂AMT的样子
: AMT跟普通睡大概有两个交点，取决于你家庭或者个人收入。一般17，8万触及第一个交
: 点，在此往上AMT比普通睡觉的多。 然后这个曲线在普通睡上面运行到400K左右，然后
: 又是AMT少了，普通多。所以理论上如果你没有太多花活的话，200-400K家庭收入是AMT
: 重点/定点/精准打击对象
|
M*******c
发帖数: 4371 | |
a*******d
发帖数: 4846 | 19 How ironic:
"... AMT was originally enacted to target 155 high-income
households ... by 2008, the number of affected taxpayers
jumped to 3.9 million".
http://en.wikipedia.org/wiki/Alternative_Minimum_Tax#History
Now they are talking about creating another AMT called
Buffet Rule? What a bunch of idiots! |
l***r
发帖数: 1257 | 20 各位高手解惑一下吧，是不是hit AMT 以后，long term capital gain的15%也不能用
了，都算在AMT taxable income里面，按照AMT算法算税了？
多谢 |
