2009 新的減稅bills - 美國

美國剛通過的法案.Business有關的我就不貼了.個人稅方面,
應該大部分的留學生或是工作中的綠卡,公民,H-1都有機會用到.
會自己研究的就自己研究,不會或不想浪費寶貴時間的,就去找個會計師問.
加州另外有個15,000的credit我就不貼了,那個是non-refundable.
你一年沒繳超過五千塊州稅的人都看的到吃不到.


American Recovery and Reinvestment Act of 2009


1. Making Work Pay Credit 2009-2010 Provides individuals with a refundable
credit equal to the lesser of 6.2% of the taxpayer’s earned income or $400
($800 in the case of joint filers), phased out for modified AGI above $75,
000 ($150,000 in the case of joint filers).

2. First-Time Homebuyer Credit 1/1/09-11/30/09 Extends the credit for
purchases before 12/1/09, increases the maximum credit amount to $8,000 ($4,
000 for married taxpayers filing separately), and generally waives the repayment
requirement for purchases in 2009.

3.Child Tax Credit 2009-2010 Provides that refundable portion of child
credit is calculated to apply to 15% of earned income in excess of $3,000.

4.Deduction for Tax on Purchase of Vehicle

2/17/09–12/31/09 Allows itemizers and non-itemizers to deduct state and
local sales and excise taxes incurred on the purchase of
most new motor vehicles. Purchase price limitation and phase-out based on
income apply.

5.Suspension of Tax on
Unemployment Compensation

2009 Excludes up to $2,400 of unemployment compensation from gross income.

6.Education

American Opportunity Tax Credit 2009-2010 Increases Hope credit to 100% of
first $2,000 and 25% of next $2,000 of qualified expenses for first 4 years
of post-secondary education; extends it to apply to course materials; increases
AGI limits; allows credit against AMT;
and makes a portion refundable.

7.Computer Technology Treated as Higher Education Expense

2009-2010 Enables taxpayers to use distributions from Section 529 accounts
to purchase computer technology or equipment
or Internet access and services while beneficiary is enrolled at educational
institution.

8.AMT Exemptions 2009
Increases the exemption amounts for 2009 to $70,950
for married individuals filing jointly and surviving spouses,
$46,700 for other unmarried individuals, and $35,475 for married individuals
filing separately.

9.Non-refundable Credits Offset AMT 2009

Allows individuals to offset non-
refundable personal credits against the AMT through 2009.

10.Plug-in Vehicles After 2009 (modified existing credit); 2/18/09
– 2011 (new credits)

Modifies the existing credit; adds a new 10% credit (up to $2,500) for plug-
in electric vehicles that are low-speed or
two- or three-wheeled vehicles; adds a new 10% credit (up to $4,000) for the
cost of converting a motor vehicle into
a qualified plug-in vehicle.

11.Credit for Nonbusiness Energy Property

2009-2010 Extends the credit through 2010, modifies the calculation of the
credit, and updates the efficiency standards
(effective as of 2/18/09).

12.Residential Energy Efficient Property

2009-2016 Eliminates the credit caps for solar hot water, geothermal, and
wind property.

13.Alternative Motor Vehicle Credit

After 12/31/08 Treats the credit as a personal credit allowed against the
AMT.

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