2013년 재정절벽법안

  • #146261
    이종권 75.***.253.113 4230

    이번 칼럼에서는 마침내 (일부) 통과한 재정절벽법안에 관해 알아 보겠습니다.

    다들 들어서 잘 아시겠지만 이번 법안은 고소득층에 더 많은 세금을 부과하기 위한 법들이 많이 있습니다. 하지만 고소득층이 아닌 일반납세자에게 해당되는 것도 있으니 눈여겨 보실 필요가 있겠습니다.

    1. 부부공동명의로 세금보고시 $450,000이상소득자에게는 기존의 35%에서 39.6%로 세율이 올랐습니다. (Single – $400,000 Head of Household – $425,000)

    2. 월급에서 원천징수되는 사회보장세의 요율이 2013년 1월 1일을 기준으로 4.2%에서 6.2%로 환원이 되었습니다. 다시 말씀드리면 월급의 총수입은 같더라도 수표로 받는 금액은 2% 낮아진다는 것입니다.

    3. AMT patch – 이 부분은 상당히 복잡한 세법입니다만 간단히 말해서 국세청에서 고액납세자가 최소한으로 내도록 한 세금이 AMT(Alternative Minimum Tax) 입니다. 지난 몇년동안 이 세금이 적게 또는 안 나오도록 과세소득에서 차감하는 금액을 한시적으로 올려 주었습니다. 이번 법안에서 이 한시법을 영구적으로 고정시켰습니다.

    4. 배당금과 양도소득세의 세율을 1번의 고소득자에 한해 최고 15%에서 20%로 올렸습니다.

    5. 부부공동명의로 세금보고시 $300,000이상 소득자에게는 Itemized Deduction 과 Personal Exemption 금액이 일정부분이 줄여 들게 됩니다. (Single – $250,000 Head of Household – $375,000)

    6. 상속세율이 2012년의 35%에서 40%로 올랐습니다.

    7. $1,000의 Child Tax Credit (17세 미만 자녀 한명당 $1,000) , Earned Income Tax Credit (저소득층 세금환급 크레딧) 그리고 American Opportunity Tax Credit (대학등록금 크레딧)이 2017까지 연장되었습니다.

    8. 차압된 주택의 대출변제액이 소득에서 제외되는 법안이 2013년 말까지 연장되었습니다.

    9. 모기지 Insurance Premium을 2013년 세금보고에까지 Deduct하실수 있습니다.

    10. Sales tax in lieu of income tax – (Itemized Deduction을 사용시) 주정부에 내는 소득세는 연방정부세금보고시 과세소득을 줄이는 역할을 했습니다. 하지만 주정부 소득세가 일정이하일경우 주정부에 낸 판매세를 대신해서 사용할수 있었습니다. 이 법도 연장이 되었습니다.

    11. Tuition and fees deduction – 학비로 사용한 비용을 예전보다 더 많이 과세소득에서 차감하도록한 법안도 연장이 되었습니다.

    12. IRA transfer to public charities – 연말을 기준으로 70.5세를 넘는 납세자는 개인은퇴계좌에 있는 돈을 교회등의 기부단체로 바로 기부가 되도록 함으로써 과세소득도 낮추고 기부금 Deduction을 높이는 법안이 2013년 말까지 연장이 되었습니다.

    위에 열거한 법안은 개인세금보고에 해당되는 것들입니다. 궁금하신 내용이 있으시면 아래의 연락처로 질문하시면 성심껏 답변해 드리겠습니다.

    감사합니다.

    이종권공인회계사
    Jack Lee, CPA
    Wiselee & Co
    4 Venture, Ste 210, Irvine, CA 92618
    (949) 288-3639
    j.lee@wnco.net
    https://www.wnco.net

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