美国个人所得税制

1U.S.IndividualTaxation1.IncomeTaxTheUnitedStatesimposesanetincometaxonindividuals.Seealso:TopicalAnalysesPrivateInvestmentIncomesection1.1.1.1.TaxablepersonsUScitizensandresidentsaresubjecttotaxationontheirworldwideincomeeveniftheyresideoutsidetheUnitedStates.ForeignnationalsaresubjecttoUSincometaxiftheybecomeUSresidentsoriftheyderivecertaintypesofincomefromUSsources.ForeignnationalsaretreatedasUSresidentsiftheyarelawfulpermanentresidentsoftheUnitedStates(i.e.holdaUSgreencard)oriftheymeetasubstantialpresencetest.ThesubstantialpresencetestismetifthepersonispresentintheUnitedStatesfor(1)atleast31daysduringthecurrentcalendaryear,and(2)foratleast183daysduringthecurrentcalendaryearandprior2yearsdeterminedbycountingeachdayofpresenceinthecurrentyearas1day,eachdayofpresenceinthefirstprioryearasonethirdofaday,andeachdayofpresenceinthesecondprioryearasonesixthofaday.Exceptionsapplytoindividualsinexemptcategories(i.e.foreigngovernment-relatedindividuals,students,teachers,andtrainees)andtoindividualswhohaveacloserconnectiontoahomeinaforeigncountry.Marriedpersonsmayelecttofileeitheraseparateincometaxreturnreportingtheirownincomeanddeductionsortheymayelecttofileajointtaxreturnreportingthecombinedincomeanddeductionsofthemselvesandtheirspouse.Unincorporatedentitiessuchaspartnershipsandlimitedliabilitycompanies(LLCs)maymakeavoluntaryelectionundertheTreasuryDepartment’s“check-the-box”regulationstobetaxedascorporationsoraspass-through(transparent)entities.1.2.TaxableincomeSeealso:TopicalAnalysesPrivateInvestmentIncomesection1.2.1.1.2.1.GeneralUScitizensandresidentsaretaxableonallincomefromwhateversourcereceived.Thisincludeswages,salary,businessincome,andinvestmentincome.Alltypesofincome(withtheexceptionofcapitalgains)arecombinedandtaxedatthesamerates.Capitalgainsaresubjecttospecialtaxrates.Taxableincomeiscomputedby:(1)determininggrossincome,(2)subtractingcertainstatutorydeductionstoarriveatadjustedgrossincome(AGI),and(3)subtracting(i)thestandarddeductionamountortheamountofitemizeddeductionsand(ii)personal2exemptionamounts.Thetaxratesareappliedtothetaxpayer’staxableincomeassocomputed,andtheamountoftaxowedmaybeoffsetbyallowablecredits.Thetaxratesuseddependonthereturnfilingstatusofthetaxpayer.Therearefourcategoriesforindividuals:(1)marriedpersonsfilingjointtaxreturnsthatcombinealltheirincomeanddeductions;(2)headsofhousehold,i.e.personswhomaintainahouseholdthatistheprincipalplaceofabodeofadependentchildorotherdependentforatleastone-halfofthetaxableyear;(3)unmarriedindividuals,i.e.singletaxpayers;and(4)marriedpersonsfilingseparatereturns,witheachspousereportingtheirownincomeanddeductionsonaseparatereturn.Survivingspousesmayfileinthemarriedjointreturncategoryforthetaxableyearinwhichtheirspousediesandforthe2succeedingtaxableyearsiftheymaintainahouseholdthatistheprincipalplaceofabodeofadependentchild.Childrenarerequiredtofileanincometaxreturnandpaytaxontheirownincome.Forthetaxratesapplicabletochildrenwhoareundertheageof18andwhohaveunearnedincomeaboveanannualthresholdamount,andforanelectionbyaparenttoincludetheincomeofachildontheparent’sincometaxreturn,seesection1.9.1.1.1.2.2.ExemptincomeCategoriesofincomeexemptfromtaxationincludethefollowing:-amountsreceivedunderlifeinsurancecontracts;-giftsandinheritances;-interestonbondsissuedbyUSstatesandmunicipalitiesforqualifiedpublicpurposes;-foreignearnedincome(seesection6.1.1.);and-certainamountsreceivedascompensationforinjuriesorsickness.AnexclusionofUSD250,000applies(USD500,000inthecaseofmarriedpersonsfilingajointreturn)togainsfromthesaleofahomeifithasbeenownedandoccupiedasthetaxpayer’sprincipalresidenceforatleast2yearsduringthe5-yearperiodprecedingthedateofsale.1.3.Employmentincome1.3.1.Salary3Incomereceivedassalaryandwagesissubjecttopersonalincometax.Expensesdirectlyrelatedtoemploymentincomeandnotreimbursedbytheemployermaybededucted.Commutingcostsarenotdeductible.Movingexpensesaredeductibleifpaidinconnectionwiththecommencementofworkasanemployeeorasaself-employedindividualatanewprincipalplaceofwork.Thenewprincipalplaceofworkmustbeatleast50milesfartherfromtheformerresidencethanwastheformerprincipalplaceofworkor,iftherewasnoformerplaceofwork,atleast50milesfromtheindividual’sformerresidence.Inaddition,time-in-employmentrequirementsmustbemetatthenewprincipalplaceofwork.1.3.2.Benefitsinkind1.3.2.1.EmployerprovidedbenefitsBenefitsreceivedinkindfromanemployerconstitutetaxableincomeunlessexpresslyexcludedbystatutoryprovision.ThesebenefitsarereferredtointheUnitedStatesasfringebenefits.Exclusionsareprovidedinthefollowingcases:(1)servicesprovidedtotheemployeethatarethesameasthatofferedbytheemployertocustomersintheordinarycourseoftheemployer’sbusiness,ifnosubstantialadditionalcostisincurredbytheemployerinprovidingsuchservicetotheemployee;(2)qualifiedemployeediscountsinthepurchaseofgoodsorservicessoldbytheemployer;(3)benefitsprovidedthatarepartoftheworkingconditions,forexample,theuseofacompanycarforbusinesspurposes;(4)fringebenefitsthataredeminimisinvalue;(5)qualifiedtransportationfringebenefits,for