美國的州稅 - 什麽是你必須知道的

在美國生活，兩樣事是不可避免的：Death and Tax。說到底，老百姓是難以發財的，真正悶聲發大財的是山姆大叔。

#1: Income taxes. Seven states impose none: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. New Hampshire and Tennessee tax only interest and dividends.

For states with an income tax, check out the entire tax-rate schedule, not just the top rate. Definitions of taxable income vary, as do credits and exclusions. Example: Social Security benefits are tax free in 27 states (and DC) with an income tax.

#2: Taxes on retirement plans. Most income-tax states exempt at least some pension income from taxation. But they often tax public and private pensions differently.

Ten states—Alabama, Hawaii, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Mississippi, New York and Pennsylvania—exclude all federal, military and in-state government pensions from taxation. And Pennsylvania and Mississippi exempt all retirement income, including IRA and 401(k) distributions. Some states have special breaks based on age, income or type of retirement income.

But California, Connecticut, Nebraska, Rhode Island and Vermont fully tax most pension and other retirement income. California and Vermont also have high top income-tax brackets, over 9 percent.

#3: Sales taxes. Five states have none: Alaska, Delaware, Montana, New Hampshire and Oregon. California has the highest statewide sales tax, 8.25 percent. Indiana, Mississippi, New Jersey, Rhode Island and Tennessee follow at 7 percent. Some states tax everything, while others exempt food and medicine.

In most states, cities and/or counties are allowed to assess their own sales tax. Combined sales taxes hit 10 percent in some cases.

#4: Property taxes. These vary widely, among and often within states.

Many states levy reduced taxes on principal residences, and some property-tax breaks are available based on age and/or income.

Before buying a new first or second home, determine what your approximate tax would be (not what the current owner pays). Inquire about additional service assessments.

#5: Estate tax. Most states credit payment of any federal estate tax due, resulting in no additional tax. But many levy their own estate or inheritance tax. The picture here will remain murky until the federal tax rate for 2011 and beyond, currently unknown, is determined.

If you move, consult a trust and estates expert in your new state to see whether to change estate-planning documents, to comply with or take advantage of that state’s laws.

People who spend time in more than one state may run the risk of getting hit with double income tax. Each state can make its own decision of whether you are a state resident subject to tax, regardless of what any other state decides. The burden of proof is on you.

The deciding factor is “domicile,” your true home. Make it clear where your principal residence is. Evidence includes the following:

…Change your voter’s registration, auto registration and driver’s license.

…Pay taxes to your new state.

…Shift bank, brokerage accounts.

…Be sure all legal documents use your new address.

…Officially declare domicile if your new state allows it.

…Spend more than six months a year in the new state. Keep records that prove it, such as telephone bills.

…Join social, religious or civic organizations in your new state. Use doctors, lawyers, etc. there.

If possible, sell real estate in your former state. This reduces the risk your former state will try to collect income and even estate tax.

What to do now: Before you move to another state, figure out roughly how much you’d pay in total tax there. Obtain and fill out resident tax forms, using your estimated income.

Check your current and possible future states’ retirement-plan tax laws before you begin distributions. (From Stephen Leeb's e-mail)


廣義上講，要交稅的都是窮人，不管你的Income是Top百分之多少，隻有獲得免稅的status，那才是富人。富人不交稅，他們玩的是隨心所欲的donation。美國所謂的好政客就是能為老百姓Cut tax。不管經濟好與壞，山姆大叔總是想著你的稅，很多人就這樣破產了。。。