AnnYuan
記錄生活點滴，分享旅途快樂
現在大部分人用軟件報稅，也不再關心怎麽計算稅的。實際上很多附加稅等著收人高的人落網。
年底盤點一下texible income, 看看幾個坎均和MAGI(Modified Adjusted Gross Income)有關。
其一，如果夫妻聯合報稅，MAGI超過25萬美元，超過部分需要交3.8%額外的收入稅，即net investment income tax (NIIT)。
其二，MAGI也用在決定你的medicare B 的premium(有表可查，MAGI越高交的月費越多)。2024年的premium 用你的2022稅表的MAGI來決定（見附表），還有part D的income adjustment 沒有在表裏，例外情況可以到social security administration申請modified monthly premium （form SSA-44），比如你2023年退休， 你的2024年收入明顯減少（MAGI預計少於19萬4），而你2022年MAGI超過19萬4。2024年可以按2024年預估收入算medicare B 的premium。
MAGI怎麽計算呢？ 是下麵的總和：adjusted gross income (AGI，Line 11 on Form 1040, 1040-SR, and 1040-NR） plus these, if any: untaxed foreign income, non-taxable Social Security benefits, and tax-exempt interest(line（ 2a of your Form 1040 or 1040-SR，比如免聯邦稅的基金收入).
我明年開始拿社安金了，可能在85%的社安金要交稅那一檔，那麽15%免稅的部分還要加回來算MAGI， 是嗎？
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Full Part B Coverage |
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Beneficiaries who file individual tax returns with modified adjusted gross income: |
Beneficiaries who file joint tax returns with modified adjusted gross income: |
Income-Related Monthly Adjustment Amount |
Total Monthly Premium Amount |
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Less than or equal to $103,000 |
Less than or equal to $206,000 |
$0.00 |
$174.70 |
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Greater than $103,000 and less than or equal to $129,000 |
Greater than $206,000 and less than or equal to $258,000 |
$69.90 |
$244.60 |
|
Greater than $129,000 and less than or equal to $161,000 |
Greater than $258,000 and less than or equal to $322,000 |
$174.70 |
$349.40 |
|
Greater than $161,000 and less than or equal to $193,000 |
Greater than $322,000 and less than or equal to $386,000 |
$279.50 |
$454.20 |
|
Greater than $193,000 and less than $500,000 |
Greater than $386,000 and less than $750,000 |
$384.30 |
$559.00 |
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Greater than or equal to $500,000 |
Greater than or equal to $750,000 |
$419.30 |
$594.00 |
