美国国税局最近发布了针对60多项税收条款的2022年生活成本调整. With inflation up significantly this year, mainly due to the 新型冠状病毒肺炎 pandemic, many amounts increased considerably 数量超过2021. As you implement 2021 year-end tax planning strategies, be sure to take these 2022 adjustments into account.

也, 记住, under the 税 Cuts and Jobs Act (TCJA), 年度通货膨胀调整使用连锁消费者价格指数(也称为C-CPI-U)计算. This increases tax bracket thresholds, the standard deduction, 某些豁免和其他数字的速度比以前使用的消费者价格指数要慢, 可能会将纳税人推入更高的纳税等级,随着时间的推移,各种优惠的价值也会降低. The TCJA adopts the C-CPI-U on a permanent basis.

Individual income taxes

税-bracket thresholds increase for each filing status but, because they’re based on percentages, they increase more significantly for the higher brackets. 例如, the top of the 10% bracket increases by $325 to $650, depending on filing status, but the top of the 35% bracket increases by $16,300 to $19,550, again depending on filing status.

The TCJA suspended personal exemptions through 2025. 然而,该机构将标准扣除额提高了近一倍,将每年的通胀指数与2025年挂钩. 2022年, the standard deduction is $25,900 (married couples filing jointly), $19,400 (heads of households), 和12美元,950 (singles and married couples filing separately). 2025年之后, 除非国会延长或修改现行规定,否则标准扣除额将降至tcja之前的水平.

标准扣除的改变可以帮助一些纳税人弥补个人免税的损失. 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 ordinary-income tax brackets
税率 户主 Married filing jointly or surviving spouse Married filing separately
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

替代性最低税(AMT)是一个单独的税收系统,它限制了某些减免, doesn’t permit others and treats certain income items differently. 如果你的AMT责任大于你的常规税务责任,你必须支付AMT.

与常规的税级一样,AMT税级每年都与通胀挂钩. 2022年, the threshold for the 28% bracket increased by $6,200 for all filing statuses except married filing separately, which increased by half that amount.

2022年AMT括号
税率 户主 Married filing jointly or surviving spouse Married filing separately
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

The AMT exemptions and exemption phaseouts are also indexed. The exemption amounts for 2022 are $75,900 for singles and heads of households and $118,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. The inflation-adjusted phaseout ranges for 2022 are $539,900–$843,500 (singles and heads of households) and $1,079,800–$1,552,200(联合申请人). Amounts for separate filers are half of those for joint filers.

Education and child-related breaks

到2022年,某些教育和与儿童有关的休息的最大好处通常保持不变. 但大多数优惠是有限的,基于纳税人的修正调整总收入(MAGI). 如果纳税人的magi在适用的逐步淘汰范围内,就有资格获得部分减免——如果magi超过范围的上限,则减免将被取消.

MAGI的逐步淘汰范围一般保持不变或在2022年适度增加, depending on the break. 例如:

The American Opportunity credit. For tax years beginning after December 31, 2020, 联合申报人用于确定美国机会信贷减少的MAGI金额没有根据通货膨胀进行调整. MAGI超过$80,000(联合报税$160,000)的纳税人将逐步取消抵免。. The maximum credit per eligible student is $2,500.

The Lifetime Learning credit. For tax years beginning after December 31, 2020, 联合申报人使用的MAGI金额来决定终生学习学分的减少不受通货膨胀的影响. MAGI超过$80,000(联合报税$160,000)的纳税人将逐步取消抵免。. The maximum credit is $2,000 per tax return.

采用信用. 到2022年,符合条件的纳税人领养孩子的逐步取消范围也将增加6美元,750 to $223,410–$263,410年联合, head-of-household and single filers. The maximum credit increases by $450, to $14,890 for 2022.

(注:单独申报的已婚夫妇一般不具备这些积分的资格.)

这些只是教育和与孩子有关的休息可能对你有益的一部分. 记住, 如果你的MAGI太高,你没有资格为孩子的教育休息, 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

统一的赠与税和遗产税豁免和代际转移(GST)免税每年都根据通货膨胀进行调整. 2022年, the amount is $12.060 million (up from $11.2021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

Not all of the retirement-plan-related limits increase for 2022. 因此, depending on the type of plan you have, 如果你已经缴纳了允许的最大数额,你增加退休储蓄的机会可能有限:

 类型的限制 2021年的限制 2022年的限制
有选择地推迟到401(k)、403(b)、457(b)(2)和457(c)(1)计划 $  19,500 $  20,500
Annual benefit limit for defined benefit plans $230,000 $245,000
Contributions to defined contribution plans $  58,000 $  61,000
Contributions to SIMPLEs $  13,500 $  14,000
Contributions to IRAs $    6,000 $    6,000
针对50岁及以上人群的401(k)、403(b)、457(b)(2)和457(c)(1)计划的“补足”缴款 $    6,500 $    6,500
Catch-up contributions to SIMPLEs $    3,000 $    3,000
Catch-up contributions to IRAs $    1,000 $    1,000
Compensation for benefit purposes for qualified plans and SEPs $290,000 $305,000
Minimum compensation for SEP coverage $       650 $       650
Highly compensated employee threshold $130,000 $135,000

你的MAGI可能会减少甚至消除你利用ira的能力. 幸运的是,与ira相关的MAGI逐步淘汰范围的限制在2022年都将增加:

传统ira. 如果纳税人(或其配偶)参加雇主资助的退休计划,MAGI逐步取消范围适用于供款的扣除:

  • For married taxpayers filing jointly, 逐步淘汰的范围根据配偶双方是否参加雇主资助的计划而定:
    • For a spouse who participates, the 2022 phaseout range limits increase by $4,000, to $109,000–$129,000.
    • For a spouse who doesn’t participate, the 2022 phaseout range limits increase by $6,000, to $204,000–$214,000.
  • 适用于参加雇主资助计划的个人和户主纳税人, the 2022 phaseout range limits increase by $2,000, 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.

But a taxpayer whose deduction is reduced or eliminated can make deductible traditional IRA contributions. 6美元,000 contribution limit (plus $1,如果适用的话,000个补偿金,并扣除罗斯个人退休账户的缴款)仍然适用. 如果你的MAGI对你来说也太高了,无法贡献(或完全贡献)到罗斯个人退休账户,那么传统的不可扣除的个人退休账户贡献可能是有益的.

Roth ira. 你是否参加了雇主资助的计划并不影响你向罗斯个人退休账户(Roth IRA)缴款的能力, 但MAGI限制可能会减少或消除您的贡献能力:

  • For married taxpayers filing jointly, the 2022 phaseout range limits increase by $6,000, to $204,000–$214,000.
  • For single and head-of-household taxpayers, the 2022 phaseout range limits increase by $4,000, to $129,000–$144,000.

如果你的MAGI在适用范围内,你可以做出部分贡献, but no contribution if it exceeds the top of the range.

(注:已婚纳税人分开申报,传统个人退休帐户和罗斯个人退休帐户的淘汰范围要低得多.)

2022 cost-of-living adjustments and tax planning

随着许多2022年生活成本调整量呈上升趋势, you have an opportunity to realize some tax relief next year. 除了, with certain retirement-plan-related limits also increasing, you have the chance to boost your retirement savings. 如果你对基于2022年数据实施的最佳减税策略有疑问, please give us a call. We’d be happy to help.

谢谢你 汤森路透(Thomson Reuters) for use of this content. 

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