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美国财政部发表以下例子解释退税金额

(2008-02-01 13:25:05) 下一个
Married with children:



1) Married couple with two children, earned income of $4,000, no federal income tax paid.



Individual rebate = $600

Child tax credit = $600

TOTAL = $1,200



2) Married couple with two children, earned income in excess of $3,000, AGI = $45,000, federal income tax is $323.



Individual rebate = $600

Child tax credit = $600

TOTAL = $1,200



3) Married couple with two children, AGI = $48,000, federal income tax is $773.



Individual rebate = $773

Child tax credit = $600

TOTAL = $1,373



4) Married couple with two children, AGI = $80,000, federal income tax paid in excess of $1,200.



Individual rebate = $1,200

Child tax credit = $600

TOTAL = $1,800



5) Married couple with two children, AGI = $160,000, federal income tax paid in excess of $1,200.



Individual rebate = $1,200

Child tax credit = $600

Phaseout reduction = ($500) [5% x ($160,000 - $150,000) = $500]

TOTAL = $1,300



Head of household with children:



1) Single parent with two children, earned income of $4,000, no federal income tax paid.



Individual rebate = $300

Child tax credit = $600

TOTAL = $900



2) Single parent with two children, earned income in excess of $3,000, AGI = $38,000,



federal income tax is $433.

Individual rebate = $433

Child tax credit = $600

TOTAL =$1,050



3) Single parent with two children, AGI = $60,000, federal income tax paid in excess of $600.



Individual rebate = $600

Child credit = $600

TOTAL =$1,200



4) Single parent with two children, AGI = $90,000, federal income tax paid in excess of $600.



Individual rebate = $600

Child credit = $600

Phaseout reduction = ($750) [5% x ($90,000 - $75,000)]

TOTAL = $450



Married, no children:



1) Married couple with no children, earned income of $4,000, no federal income tax paid.



• Individual rebate = $600



2) Married couple with no children, earned income in excess of $3,000, AGI = $20,000, federal income tax is $930.



• Individual rebate = $930



3) Married couple with no children, AGI = $25,000, federal income tax is $1,430.



• Individual rebate = $1,200



4) Married couple with no children, AGI = $160,000, federal income tax paid in excess of $1,200.



Individual rebate = $1,200

Phaseout reduction = ($500) [5% x ($160,000 - $150,000)]

TOTAL = $700



Single, no children:



1) Individual with earned income of $4,000, no federal income tax paid.



Individual rebate = $300



2) Individual with earned income in excess of $3,000, AGI = $10,000, federal income tax is $125.



Individual rebate = $300



3) Individual with AGI = $16,000, federal income tax is $725.



Individual rebate = $600



4) Individual with AGI = $80,000, federal income tax paid in excess of $600.



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