tax information usa

Upload: visamp

Post on 02-Mar-2018

221 views

Category:

Documents


0 download

TRANSCRIPT

  • 7/26/2019 Tax Information USA

    1/63

    Single Filer Married Filing Jointly

    State Rates Brackets Rates Brackets

    Ala. 2.00% > $0 2.00% > $0

    (b, ! ".00% > $#00 ".00% > $,000

    #.00% > $,000 #.00% > $&,000

    Alaska none none

    Ari'. 2.#% > $0 2.#% > $0

    (e! 2.))% > $0,000 2.))% > $20,000

    .&% > $2#,000 .&% > $#0,000

    ".2"% > $#0,000 ".2"% > $00,000

    ".#"% > $#0,000 ".#"% > $00,000

    Ark. 0.0% > $0 0.0% > $0(d, e, r! 2.#0% > $",2 2.#0% > $",2

    .#0% > $), .#0% > $),

    ".#0% > $2,# ".#0% > $2,#

    &.00% > $20, &.00% > $20,

    &.0% > $#,0 &.0% > $#,0

    *ali. .00% > $0 .00% > $0

    (a, e, 2.00% > $+,)#0 2.00% > $#,+00

    r, s! ".00% > $),&0 ".00% > $+,220

    &.00% > $2,+2 &.00% > $#),+""

    ).00% > $"0,++ ).00% > $),#"&

    .0% > $#,#0 .0% > $0,0&0

    0.0%> $2&,222 0.0%> $#2&,"""

    .0%> $#,)&& .0%> $&,+2

    2.0%> $#2&,"" 2.0% > $,000,000

    .0% > $,000,000 .0% > $,0#2,))&

    *olo. ".&% o ederal ".&% o ederal

    taable inco-e taable inco-e

    *onn. .00% > $0 .00% > $0

    (a, t, ! #.00% > $0,000 #.00% > $20,000

    #.#0% > $#0,000 #.#0% > $00,000

    &.00% > $00,000 &.00% > $200,000

    &.#0% > $200,000 &.#0% > $"00,000

    &.0% > $2#0,000 &.0% > $#00,000

    &.%> $#00,000 &.% > $,000,000

  • 7/26/2019 Tax Information USA

    2/63

    /el. 2.20% > $2,000 2.20% > $2,000

    (, r, ! .0% > $#,000 .0% > $#,000

    ".)0% > $0,000 ".)0% > $0,000

    #.20% > $20,000 #.20% > $20,000

    #.##% > $2#,000 #.##% > $2#,000

    &.&0% > $&0,000 &.&0% > $&0,000

    Fla. none none

    1a. .00% > $0 .00% > $0

    2.00% > $+#0 2.00% > $,000

    .00% > $2,2#0 .00% > $,000

    ".00% > $,+#0 ".00% > $#,000

    #.00% > $#,2#0 #.00% > $+,000

    &.00% > $+,000 &.00% > $0,000

    a3aii ."0% > $0 ."0% > $0(3! .20% > $2,"00 .20% > $",)00

    #.#0% > $",)00 #.#0% > $,&00

    &."0% > $,&00 &."0% > $,200

    &.)0% > $","00 &.)0% > $2),)00

    +.20% > $,200 +.20% > $),"00

    +.&0% > $2",000 +.&0% > $"),000

    +.0% > $&,000 +.0% > $+2,000

    ).2#% > $"),000 ).2#% > $&,000

    4da5o .&0% > $0 .&0% > $0

    (a, e, 6! .&0% > $,"#2 .&0% > $2,0"

    ".0% > $2,"0 ".0% > $#,)0)

    #.0% > $",#& #.0% > $),+2

    &.0% > $#,)0) &.0% > $,&&

    +.0% > $+,2&0 +.0% > $",#20

    +."0% > $0,)0 +."0% > $2,+)0

    4ll. .+#% o ederal .+#% o ederal

    taable inco-e taable inco-e

    4nd. .% o ederal .% o ederal

    (! taable inco-e taable inco-e

    4o3a 0.&% > $0 0.&% > $0

    (, r! 0.+2% > $,##" 0.+2% > $,##"

    2."% > $,0) 2."% > $,0)

    ".#0% > $&,2& ".#0% > $&,2&

    &.2% > $,)& &.2% > $,)&

  • 7/26/2019 Tax Information USA

    3/63

    &.")% > $2,0 &.")% > $2,0

    &.)0% > $,0)0 &.)0% > $,0)0

    +.2% > $"&,&20 +.2% > $"&,&20

    ).)% > $&,0 ).)% > $&,0

    7ans. 2.+0% > $0 2.+0% > $0

    ".&0% > $#,000 ".&0% > $0,000

    7y. 2.00% > $0 2.00% > $0

    (r! .00% > $,000 .00% > $,000

    ".00% > $",000 ".00% > $",000

    #.00% > $#,000 #.00% > $#,000

    #.)0% > $),000 #.)0% > $),000

    &.00% > $+#,000 &.00% > $+#,000

    8a. 2.00% > $0 2.00% > $0

    (, n! ".00% > $2,#00 ".00% > $2#,000&.00% > $#0,000 &.00% > $00,000

    Maine #.)0% > $0 #.)0% > $0

    (e, 6! &.+#% > $2,0" &.+#% > $"2,0

    +.#% > $+," +.#% > $+",

    Md. 2.00% > $0 2.00% > $0

    (o, y! .00% > $,000 .00% > $,000

    ".00% > $2,000 ".00% > $2,000

    ".+#% > $,000 ".+#% > $,000

    #.00% > $00,000 #.00% > $#0,000

    #.2#% > $2#,000 #.2#% > $+#,000

    #.#0% > $#0,000 #.#0% > $22#,000

    #.+#% > $2#0,000 #.+#% > $00,000

    Mass. #.0% > $0 #.0% > $0

    Mic5. ".2#% o ederal A14 ".2#% o ederal A14

    3it5 -odi9cation 3it5 -odi9cation

    Minn. #.#% > $0 #.#% > $0

    (6! +.0#% > $2#,)0 +.0#% > $&,)20

    +.)#% > $)2,+"0 +.)#% > $"&,2+0

    .)#% > $##, .)#% > $2#,"20

    Miss. .00% > $0 .00% > $0

    ".00% > $#,000 ".00% > $#,000

    #.00% > $0,000 #.00% > $0,000

  • 7/26/2019 Tax Information USA

    4/63

    Mo. .#0% > $0 .#0% > $0

    (6! 2.00% > $,000 2.00% > $,000

    2.#0% > $2,000 2.#0% > $2,000

    .00% > $,000 .00% > $,000

    .#0% > $",000 .#0% > $",000

    ".00% > $#,000 ".00% > $#,000".#0% > $&,000 ".#0% > $&,000

    #.00% > $+,000 #.00% > $+,000

    #.#0% > $),000 #.#0% > $),000

    &.00% > $,000 &.00% > $,000

    Mont. .00% > $0 .00% > $0

    (a, e, 2.00% > $2,00 2.00% > $2,00

    , :! .00% > $#,00 .00% > $#,00

    ".00% > $+,)00 ".00% > $+,)00

    #.00% > $0,#00 #.00% > $0,#00&.00% > $,#00 &.00% > $,#00

    &.0% > $+,"00 &.0% > $+,"00

    ;ebr. 2."&% > $0 2."&% > $0

    (r, t! .#% > $,0&0 .#% > $&,20

    #.0% > $),+0 #.0% > $&,+0

    &.)"% > $2,#0 &.)"% > $#,)0

    ;e. none none

    ;.. (c! #.00% > $0 #.00% > $0

    ;.J. ."0% > $0 ."0% > $0

    .+#% > $20,000 .+#% > $20,000

    .#0% > $#,000 2."#% > $#0,000

    #.#% > $"0,000 .#0% > $+0,000

    &.+% > $+#,000 #.#% > $)0,000

    ).+% > $#00,000 &.+% > $#0,000

    ).+% > $#00,000

    ;.M. .+0% > $0 .+0% > $0

    (i! .20% > $#,#00 .20% > $),000

    ".+0% > $,000 ".+0% > $&,000

    ".0% > $&,000 ".0% > $2",000

    ;. $0

    (t! ".#0% > $),"#0 ".#0% > $+,0#0

    #.2#% > $, #.2#% > $2,"#0

  • 7/26/2019 Tax Information USA

    5/63

    #.0% > $,)#0 #.0% > $2+,+#0

    &."#% > $2,00 &."#% > $"2,+#0

    &.% > $)0,#0 &.% > $&0,#00

    &.)#% > $2",000 &.)#% > $2,0#0

    ).)2% > $,0+0,#0 ).)2% > $2,"0,00

    ;.*. #.+#% > $0 #.+#% > $0

    ;./. .0% > $0 .0% > $0

    (e, 6, '! 2.0"% > $+,"#0 2.0"% > $&2,&00

    2.2+% > $0,+#0 2.2+% > $#,200

    2.&"% > $),00 2.&"% > $20,"#0

    2.0% > $",#00 2.0% > $",#00

    =5io 0.#0% > $0 0.#0% > $0

    (a, e, g! 0.% > $#,200 0.% > $#,200

    .)% > $0,"00 .)% > $0,"002.")% > $#, 2.")% > $#,

    2.+% > $20,00 2.+% > $20,00

    ."+% > $",+00 ."+% > $",+00

    .&% > $),#0 .&% > $),#0

    ".&0% > $0",2#0 ".&0% > $0",2#0

    #.00% > $20),#00 #.00% > $20),#00

    =kla. 0.#0% > $0 0.#0% > $0

    (5! .00% > $,000 .00% > $2,000

    2.00% > $2,#00 2.00% > $#,000

    .00% > $,+#0 .00% > $+,#00

    ".00% > $",00 ".00% > $,)00

    #.00% > $+,200 #.00% > $2,200

    =re. #.00% > $0 #.00% > $0

    (e, , r, aa! +.00% > $,#0 +.00% > $&,#00

    .00% > $),"00 .00% > $&,00

    .0% > $2#,000 .0% > $2#0,000

    a. .0+% > $0 .0+% > $0

    R.4. .+#% > $0 .+#% > $0

    (k! ".+#% > $&0,)#0 ".+#% > $&0,)#0

    #.% > $),00 #.% > $),00

    S.*. 0.00% > $0 0.00% > $0

    (e, 6! .00% > $2,20 .00% > $2,20

    ".00% > $#,)"0 ".00% > $#,)"0

  • 7/26/2019 Tax Information USA

    6/63

    #.00% > $),+&0 #.00% > $),+&0

    &.00% > $,&)0 &.00% > $,&)0

    +.00% > $",&00 +.00% > $",&00

    S./. none none

    ?enn.(c! &.00%> $0 &.00% > $0

    ?e. none none

    @ta5 #.00% > $0 #.00% > $0

    t. .##% > $0 .##% > $0

    (e, 6! &.)0% > $,00 &.)0% > $&,00

    +.)0% > $,"00 +.)0% > $&0,"#0

    ).)0% > $2,"00 ).)0% > $2"0,000

    ).#% > $"#,&00 ).#% > $"2,00

    a. 2.00% > $0 2.00% > $0

    .00% > $,000 .00% > $,000

    #.00% > $#,000 #.00% > $#,000

    #.+#% > $+,000 #.+#% > $+,000

    as5. none none

    .a. .00% > $0 .00% > $0

    ".00% > $0,000 ".00% > $0,000

    ".#0% > $2#,000 ".#0% > $2#,000

    &.00% > $"0,000 &.00% > $"0,000

    &.#0% > $&0,000 &.#0% > $&0,000

    is. ".00% > $0 ".00% > $0

    (e, -! #.)"% > $,#0 #.)"% > $",)20

    &.2+% > $22,20 &.2+% > $2,&"0

    +.% > $2"",+#0 +.% > $2&,0

    yo. none none

    /.*. ".00% > $0 ".00% > $0

    (C! &.00% > $0,000 &.00% > $0,000

    &.#0% > $"0,000 &.#0% > $"0,000

    ).#0% > $&0,000 ).#0% > $&0,000

    ).+#% > $#0,000 ).+#% > $#0,000

    ).#% > $,000,000 ).#% > $,000,000

  • 7/26/2019 Tax Information USA

    7/63

    (a! 20# ta inor-ation.

    (b! For single ta6ayers 3it5 A14 belo3 $20,000, t5e standard dedction is $2,

    (c! A66lies to interest and diidend inco-e only.

    (d! Rates a66ly to indiidals earning -ore t5an $+#,000. ?3o s6ecial ta table

    (e! Bracket leels adCsted or inEation eac5 year. Release dates or ta bracket

    (! ?5ese states allo3 so-e or all o ederal inco-e ta 6aid to be dedcted ro

    (g! =5ios 6ersonal and de6endent ee-6tions are $2,200 or an A14 o $"0,00(5! ?5e to6 rate is sc5edled to be redced to ".)#% in sbse:ent ta years,

    (i! ?ied to ederal ta syste-, 6ls an additional $2,#00 i ederal A14 is e:al t

    (C! Ge-6tions are 65ased ot by 2% or eery $2,#00 in inco-e aboe $#0,0

    (k! ?5e 65aseDot range or t5e 6ersonal ee-6tion and dedction is $2,+00

    (l! ?5e standard dedction is taken in t5e or- o a nonrendable credit o &%

    (-! ?5e standard dedction 65ases ot by 2% at $",)00 or single 9lers and

    (n! Standard dedction and 6ersonal ee-6tions are co-binedH $",#00 or sing

    (o! ?5e standard dedction is #% o inco-e 3it5 a -ini-- o $,#00 and a

    (6! /edction or ee-6tion tied to ederal ta syste-. Federal dedctions and

    (:! Montana 9lers standard dedction is 20% o A14. For single ta6ayers, t5e(r! ?a *redit instead o a dedction.

    (s! Ge-6tion credits 65ase ot or single ta6ayers by $& or eac5 $2,#00 o A

    (t! *onnectict, ;e3

  • 7/26/2019 Tax Information USA

    8/63

    Standard /edction ersonal Ge-6tion

    Single *o6le Single *o6le /e6endent

    $2,#00 $+,#00 $,#00 $,000 $,000

    n.a. n.a. n.a. n.a. n.a.

    $#,0 $0,+ $2,00 $",200 $2,00

    $2,200 $","00 $2& $#2 $2&

    $",0"" $),0)) $0 $2) $+

    n.a. n.a. n.a. n.a. n.a.

    n.a. n.a. $#,000 $2",000 $0

  • 7/26/2019 Tax Information USA

    9/63

    $,2#0 $&,#00 $0 $220 $0

    n.a. n.a. n.a. n.a. n.a.

    $2,00 $,000 $2,+00 $+,"00 $,000

    $2,200 $","00 $,"" $2,2)) $,""

    $&,00 $2,&00 $",000 $),000 $",000

    n.a. n.a. $2,2# $",2#0 $2,2#

    n.a. n.a. $,000 $2,000 $,#00

    $,+0 $",)&0 $"0 $"0 $"0

  • 7/26/2019 Tax Information USA

    10/63

    $,000 $+,#00 $2,2#0 $",#00 $2,2#0

    $2,"&0 $2,"&0 $0 $0 $0

    n.a. n.a. $",#00 $,000 $,000

    $,&00 $2,200 $",0#0 $),00 $",0#0

    $2,000 $",000 $,200 $&,"00 $,200

    n.a. n.a. $","00 $),)00 $,000

    n.a. n.a. $",000 $",000 n.a.

    $&,00 $2,&00 $",000 $),000 $",000

    $2,00 $",&00 $&,000 $2,000 $,#00

  • 7/26/2019 Tax Information USA

    11/63

    $&,00 $2,&00 $2,00 $",200 $,200

    $",+0 $),+"0 $2,0 $",&&0 $2,0

    $&,00 $2,&00 $ $2&2 $

    n.a. n.a. n.a. n.a. n.a.

    n.a n.a $2,"00 $",)00 n.a.

    n.a. n.a. $,000 $2,000 $,#00

    $&,00 $2,&00 $",000 $),000 $",000

    $+,#0 $#,#0 n.a. n.a. $,000

  • 7/26/2019 Tax Information USA

    12/63

    $+,#00 $#,000 n.a. n.a. n.a.

    $&,00 $2,&00 $",0#0 $),00 $",0#0

    n.a. n.a. $2,200 $","00 $2,200

    $&,00 $2,&00 $,000 $2,000 $,000

    $2,"# $",2# $# $0 $#

    n.a. n.a. n.a. n.a. n.a.

    $),00 $&,&00 $,00 $+,)00 $,00

    $&,00 $2,&00 $",000 $),000 $",000

  • 7/26/2019 Tax Information USA

    13/63

    n.a. n.a. n.a. n.a. n.a.

    n.a. n.a. $,2#0 $2,#00 n.a.

    n.a. n.a. n.a. n.a. n.a.

    (l! (l! $,000 $&,000 $,000

    $&,00 $2,&00 $",0#0 $),00 $",0#0

    $,000 $&,000 $0 $,)&0 $0

    n.a. n.a. n.a. n.a. n.a.

    n.a. n.a. $2,000 $",000 $2,000

    $0,2+0 $,00 $+00 $,"00 $+00

    n.a. n.a. n.a. n.a. n.a.

    $#,200 $),#0 $,++# $,##0 $,++#

  • 7/26/2019 Tax Information USA

    14/63

    00. ?5is standard dedction a-ont is redced by $2# or eery additional $#00 o A1

    eist or lo3D and -iddleDinco-e indiidals. =ne or indiidals belo3 $2,000 in inc

    inEation adCst-ents ary by state and -ay all ater t5e end o t5e a66licable ta ye

    state taable inco-e.

    or less, $,#0 i A14 is bet3een $"0,00 and $+,, and $,+00 i A14 is $)0,000ontingent 6on certain reene gro3t5.

    or less t5an $&,&&+ (single! or $##,000 (-arried 9ling Cointly!.

    0.

    D $2",+00. ?5e ee-6tions and dedctions are co-6letely 65ased ot at -odi9ed e

    o t5e ederal standard or ite-i'ed dedction a-ont, eclding t5e dedction or stat

    .++)% at $2,&0 or -arried ta6ayers 9ling Cointly. ?5e standard dedction 65ase

    le 9lers and -arried ta6ayers 9ling se6aratelyI $,000 or -arried ta6ayers 9ling Coi

    a6 o $2,000 or single 9lers, -arried 9ling se6arately 9lers and de6endent 9lers earni

    e-6tions are indeed or inEation.

    edction -st be bet3een $,"0 and $",+0. For -arried ta6ayers, t5e dedction

    14 aboe $+),+0& and or Coint 9lers by $2 or eac5 $2,#00 o A14 aboe $#+,"+. ?

    -any 5ig5Dinco-e ta6ayers 6ay t5eir to6 ta rate on all inco-e, not Cst on a-onts

    in inco-e constraints, 35ic5 co-6letely 65ases ot by $,000 or eery $,000 o A14

    6Ds- distribtions.

    a bsiness entity in -ore t5an one state 35o is re:ired by t5is c5a6ter to 9le a retr

    n take an additional $,#00 ee-6tion or eac5.

    $00,000 bt belo3 $2#,000, t5e ee-6tion is $,&00I i A14 is aboe $2#,000 bt

    standard dedction and ee-6tions are bilt in.

    00 or single 9lers or $200,000 or Coint 9lers.

  • 7/26/2019 Tax Information USA

    15/63

  • 7/26/2019 Tax Information USA

    16/63

  • 7/26/2019 Tax Information USA

    17/63

  • 7/26/2019 Tax Information USA

    18/63

  • 7/26/2019 Tax Information USA

    19/63

  • 7/26/2019 Tax Information USA

    20/63

  • 7/26/2019 Tax Information USA

    21/63

    4, not to all belo3 $2,000. For -arried ta6ayers 9ling Cointly 3it5 A14 belo3 $20,000,

    o-e, and one or t5ose bet3een $2,000 and $+#,000.

    r.

    r aboe.

    eral A14 o $2",+00.

    or local inco-e ta. ?5is credit 65ases ot (in 20"! at . cents 6er dollar aboe $

    ot to 'ero at $00,) or single 9lers, $+,"++ or Coint 9lers.

    tly and 5eads o 5ose5old.

    g -ore t5an $,. ?5e standard dedction is a -ini-- o $,000 and ca66ed at

    st be bet3een $,))0 and $),+"0.

    5e credit cannot be redced to belo3 'ero.

    aboe t5e bene9t t5res5old.

    oer $0,000.

    n to elect to re6ort and 6ay a ta o 0.#% o its annal gross sales (! 35ere t5e ta6ay

    belo3 $#0,000, t5e ee-6tion is $)00I i A14 is aboe $#0,000, t5ere is no ee-6ti

  • 7/26/2019 Tax Information USA

    22/63

  • 7/26/2019 Tax Information USA

    23/63

  • 7/26/2019 Tax Information USA

    24/63

  • 7/26/2019 Tax Information USA

    25/63

  • 7/26/2019 Tax Information USA

    26/63

  • 7/26/2019 Tax Information USA

    27/63

  • 7/26/2019 Tax Information USA

    28/63

    5e standard dedction is $+,#00. ?5is standard dedction a-ont is redced by $+#

    ,#0 o A14 ($2+,)0 or -arried co6les!.

    $",000 or -arried 9ling Cointly 9lers, 5ead o 5ose5old 9lers and :aliying 3ido3ers

    ers only actiities in t5is state consist o salesI and (2! 35o does not o3n or rent real e

    n.

  • 7/26/2019 Tax Information USA

    29/63

  • 7/26/2019 Tax Information USA

    30/63

  • 7/26/2019 Tax Information USA

    31/63

  • 7/26/2019 Tax Information USA

    32/63

  • 7/26/2019 Tax Information USA

    33/63

  • 7/26/2019 Tax Information USA

    34/63

  • 7/26/2019 Tax Information USA

    35/63

    or eery additional $#00, not to all belo3 $",000. For all ta6ayers clai-ing a de6end

    earning -ore t5an $2&,&&+.

    state or tangible 6ersonal 6ro6ertyI and (! 35ose annal gross sales in or into t5is sta

  • 7/26/2019 Tax Information USA

    36/63

  • 7/26/2019 Tax Information USA

    37/63

  • 7/26/2019 Tax Information USA

    38/63

  • 7/26/2019 Tax Information USA

    39/63

  • 7/26/2019 Tax Information USA

    40/63

  • 7/26/2019 Tax Information USA

    41/63

  • 7/26/2019 Tax Information USA

    42/63

    ent 3it5 A14 belo3 $20,000, t5e de6endent ee-6tion is $,000. ?5is a-ont is redc

    te dring t5e ta year is not in ecess o $00,000. a3. Re. Stat. K 2#D# (20#!.

  • 7/26/2019 Tax Information USA

    43/63

  • 7/26/2019 Tax Information USA

    44/63

  • 7/26/2019 Tax Information USA

    45/63

  • 7/26/2019 Tax Information USA

    46/63

  • 7/26/2019 Tax Information USA

    47/63

  • 7/26/2019 Tax Information USA

    48/63

  • 7/26/2019 Tax Information USA

    49/63

    d to $#00 6er de6endent or ta6ayers 3it5 A14 aboe $20,000 and belo3 $00,000.

  • 7/26/2019 Tax Information USA

    50/63

  • 7/26/2019 Tax Information USA

    51/63

  • 7/26/2019 Tax Information USA

    52/63

  • 7/26/2019 Tax Information USA

    53/63

  • 7/26/2019 Tax Information USA

    54/63

  • 7/26/2019 Tax Information USA

    55/63

  • 7/26/2019 Tax Information USA

    56/63

    or ta6ayers 3it5 oer $00,000 A14, t5e de6endent ee-6tion is $00 6er de6enden

  • 7/26/2019 Tax Information USA

    57/63

  • 7/26/2019 Tax Information USA

    58/63

  • 7/26/2019 Tax Information USA

    59/63

  • 7/26/2019 Tax Information USA

    60/63

  • 7/26/2019 Tax Information USA

    61/63

  • 7/26/2019 Tax Information USA

    62/63

  • 7/26/2019 Tax Information USA

    63/63

    .