個人應報稅的收入下限

Peter Duh

各類身份的納稅人的每年應報稅的收入下限。

  • 收入高於表列的金額應當報稅,但是,未必要繳稅。
  • 這個金額是會逐年變動的。
  • 收入低於表列的金額可以選擇不報稅。
  • 若是選擇不報稅,就會失去退稅,抵稅和補貼的權利。
  • 不報稅的年度可以無限期被查稅,直到被查過稅為止。
  • 單位:美元(USD)
單身家長合格鰥寡夫妻合併申報夫妻分開申報
年度65歲以下65歲及以上65歲以下65歲及以上65歲以下65歲及以上65歲以下一人65歲及以上兩人65歲及以上非同居不論年齡
201812,00013,60018,00019,60024,00025,30024,00025,30026,60055
201710,40011,95013,40014,95016,75018,00020,80022,05023,3004,0504,050
201610,35011,90013,35014,90016,65017,90020,70021,95023,2004,0504,050
201510,30011,85013,25014,80016,60017,85020,60021,85023,1004,0004,000
201410,15011,70013,05014,60016,35017,55020,30021,50022,7003,9503,950
201310,00011,50012,85014,35016,10017,30020,00021,20022,4003,9003,900
20129,75011,20012,50013,95015,70016,85019,50020,65021,8003,8003,800
20119,50010,95012,20013,65015,30016,45019,00020,15021,3003,7003,700
20109,35010,75012,05013,45015,05016,15018,70019,80020,9003,6503,650
20099,35010,75012,00013,40015,05016,15018,70019,80020,9003,6503,650
20088,95010,30011,50012,85014,40015,45017,90018,95020,0003,5003,500
20078,75010,05011,25012,55014,10015,15017,50018,55019,6003,4003,400
20068,4509,70010,85012,10013,60014,60016,90017,90018,9003,3003,300
20058,2009,45010,50011,75013,20014,20016,40017,40018,4003,2003,200
20047,9509,15010,25011,45012,80013,75015,90016,85017,8003,1003,100
20037,8008,95010,05011,20012,55013,50015,60016,55017,5003,0503,050
20027,7008,8509,90011,05010,85011,75013,85014,75015,6503,0003,000
20017,4508,5509,55010,65010,50011,60013,40014,60015,2002,9002,900
20007,2008,3009,25010,35010,15011,25012,95013,80014,6502,8002,800
19997,0508,1009,10010,1509,95010,80012,70013,55014,4002,7502,750
19986,9508,0008,95010,0009,80010,65012,50013,35014,2002,7002,700
19976,8007,8008,7009,7009,55010,35012,20013,00013,8002,6502,650
19966,5507,5508,4509,4509,25010,05011,80012,60013,4002,5502,550
19956,4007,3508,2509,2009,0509,80011,55012,30013,0502,5002,500
19946,2507,2008,0509,0008,8009,55011,25012,00012,7502,4502,450

幾個特殊例外:

  • 要申報特別稅者。
    • 有最低稅 (AMT, Alternative Minimum Tax)。
    • 家庭僱用收入。
    • 有未報稅的小費收入。
  • 從 HSA,Archer MSA,或Medicare Advantage MSA 帳戶領錢。
  • 預支健保退稅,從 Marketplace 投保。(1095-A表)
  • 預支健保退稅。(1099-H表)
  • 要申請退稅者。
  • 有得到健康保險保費補助者。
  • 有健康儲蓄帳戶(HSA, MSA)者。