明年的家庭收入分配計劃就這麽定了

掃描了一下GOP的減稅計劃，College-education credit還在，似乎少了500。現在的American Opportunity credit是一年2500。沒仔細讀，看到的數字是2000.

好，我家一個dependent,孩子不合適child-credit。 沒有人頭exemption後，新計劃的24000的std. deduction和現在三個人的Std. deduction+人頭exemption相當（12700+3X4050=24850）。算了一下，收入到110K,在減掉24000後，是86000的AGI。這都在新計劃的12%的稅率之內。考慮到退休後的收入，margin tax rate也是12%，所以，除了拿到公司的match-up必需的401K contribution,明年開始不存401K/403B了。但roth還是值得。考慮到兒子明年上大學，用錢多，不存也好。年底有節餘的話，可以考慮買Roth IRA，兩老可以放一萬多呢。政府有新政策，老百姓就該有新對策。明年的稅收計劃就這麽定了。

作為經典中產，新的稅收計劃我沒有大虧（部分現在交15%的稅的收入歸到12%的新檔），應該是持平或少量虧損。

下麵是新減稅計劃有關education credit的：

‘‘SEC. 25A. AMERICAN OPPORTUNITY TAX CREDIT.
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‘‘(a) I
N
G
ENERAL
.—In the case of an individual,
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there shall be allowed as a credit against the tax imposed
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 by this chapter for the taxable year an amount equal to
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the sum of—
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‘‘(1) 100 percent of so much of the qualified
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tuition and related expenses paid by the taxpayer
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during the taxable year (for education furnished to
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any eligible student for whom an election is in effect
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 under this section for such taxable year during any
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academic period beginning in such taxable year) as
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does not exceed $2,000, plus
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‘‘(2) 25 percent of so much of such expenses so
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paid as exceeds the dollar amount in effect under
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paragraph (1) but does not exceed twice such dollar
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amount

（二0一七年十一月二日）

 

聲明：

我很可能對這句“12 percent: This rate applies to single filers above $12,000, up to $45,000. Married couples are subject to this rate starting at $24,000, up to $90,000.”的理解有誤。從別的來源的資料看，收入的前90000，從開始的0-24000是不交稅，後麵的從24001-90000是12%。這樣的話，我得保證拿到手的錢不超過九萬。。。401K還得用。。。。

我這裏主要是提供一個思考的邏輯。現在還隻是提案階段。每個數字的變化度會影響我的決定。。。