你欠AMT吗?
American educational reformer Horace Mann called education “the great equalizer.” In football, it’s been said that turnovers are the great equalizer. In taxes, there’s also an equalizer of sorts; it’s called the alternative minimum tax, or AMT. 成立于1969年, it was intended to ensure that the very rich didn’t pay a lower effective tax rate than everyone else.1
近年来, 然而, the “very rich” weren’t the only ones who needed to be concerned about the AMT. Because the AMT was not indexed for inflation until 2013, millions of middle-class Americans were being forced to pay it. Thanks to the 税 Cuts and Jobs Act of 2017, that number is falling, once again. Per the most recent data available, only 0.1%的纳税人支付AMT.1,2
AMT到底是什么?
It may be easiest to think of the AMT as a separate tax system with a unique set of rules for deductions, which are more restrictive than those in the traditional tax system.
The only way to know for sure if you qualify for the AMT is to fill out Form 6251 from the Internal Revenue Service. 为了万无一失，也许值得一试, especially if you are a high income earner who can claim sizable tax breaks.
If you should have paid the AMT and the IRS discovers that you didn’t, you may owe back taxes and could also have to pay interest and/or penalties.
AMT语言
Because the AMT system has complicated rules and provisions, it’s a good idea to consider consulting legal or tax professionals for specific information regarding your individual situation. And remember, the information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties.
If you want to avoid any potential surprises at tax time, it may make sense to know where you stand when it comes to the AMT. The time and energy you spend today may be worth the investment.
这些钱都去哪儿了?
Here’s a breakdown of how the federal government spends its revenues.
资料来源:财政部.政府,2022
1. TheBalance.2022年4月6日
2. The 税 Policy Center, 2022 (2019 is the latest data available)
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. Please consult legal or tax professionals for specific information regarding your individual situation. This material was developed and produced by 消费品套件 to provide information on a topic that may be of interest. FMG Suite is not affiliated with the named broker-dealer, state- or SEC-registered investment advisory firm. 所表达的意见和 material provided are for general information, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 消费品套件.
