這個？那問題不大。。。

Income Phaseout

Taxes are complicated. There is an income threshold where once breached, every $100 over minimizes your mortgage interest deduction. That level is roughly $200,000 per individual and $400,000 per couple for 2021.

Here’s how the income phaseout works with the previous income threshold for an individual of $166,800.

Just know that if an individual has an adjusted gross income of over $166,800 your mortgage interest starts to get phased out. For every $100 of income over $200,000 you lose $3 of itemized deduction X 33.3% up to a maximum loss of 80 percent of your itemized deductions. Talk about another overly complicated rule the IRS/government has implemented!

Example: You make $266,800 and you have $50,000 in mortgage interest deductions. Take $266,800 – $166,800 = $100,000. Then take $100,000 X 3% = $3,000. Finally, take $3,000 X 33.3% = $999. You can now only deduct $49,001 ($50,000 – $999) from your income instead of originally $50,000.

In my example of the person making $518,000 and paying $50,000 in mortgage interest for the year, the homeowner can only deduct about $45,800 given the phaseout. As a result, the homeowner has to pay $2,000 more in taxes.

所有跟帖： 

• 你這個太讚了！ -人言可畏- ♀ (0 bytes) () 04/17/2023 postreply 06:41:53

• 我這個“帳房先生”不錯吧？LOL -yesterday*once*more- ♂ (0 bytes) () 04/17/2023 postreply 06:43:36

• 重算了一下，你那兩個例子數跟我算的結果不一樣。 -人言可畏- ♀ (0 bytes) () 04/17/2023 postreply 06:47:04

• 我肯定要用scheduleA算一下。等我有時間。。。 -yesterday*once*more- ♂ (0 bytes) () 04/17/2023 postreply 06:54:25