正文
双职工middle income 分开报税可能少交税. 主要适用于一些有孩子双收入家庭2009年 federal tax。有孩在两个城市住的可以分报。看好分开报限制条款.
关键是你分开报,比合报，一方可能多拿：
First time home buyer credit
Child Credit
Making Work Pay Tax Credit.
不能偷税漏税，完全照IRS规矩. 只是计算分开报是不是更省。看好分开报限制条款. 少交几十块税就不必麻烦啦。能省下几百，几千税钱的才值得。Maximum tax saving about $5000.
If you are married, has double middle income, have kids, one spouse make more than another. Married filing separately may save you tax.
It especially benefit those who has kids, and bought house before Nov 2009,
and $8000 credit may just be wiped out by reaching $170K AGI. If fling
jointly, you may get $0 credit, by filing separately, lower income spouse may still get $4000 credit back. Also let lower income spouse claim child credit and Making Work Pay Tax Credit.
Also help those couple living separately for at least 6 months, and having kids. One who live with kid can file as head of household, which has more standard deduction and lower tax rate. This would save thousands more TAX $. (没有用过，你自己研究适用性)
Calculate both jointly fling and separately filing to see if this help you
save tax.
Please note the married filing separately has many limitation since IRS don'
t want people take advantage it. such as
can't contribute roth IRA.
each spouse can only deduct $2500 FSA.
Both need itemize or standard deduction..
附分开报限制条款
Special Rules
If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you will usually pay more tax on a separate return than if you used another filing status that you qualify for.
Your tax rate generally will be higher than on a joint return.
# Your exemption amount for figuring the alternative minimum tax will be half that allowed to a joint return filer.
# You cannot take the credit for child and dependent care expenses in most cases, and the amount that you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 if you filed a joint return). For more information about these expenses, the credit, and the exclusion, see chapter 34.
# You cannot take the earned income credit.
# You cannot take the exclusion or credit for adoption expenses in most cases.
# You cannot take the education credits (the Hope credit and the lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction.
# You cannot exclude any interest income from qualified U.S. savings bonds that you used for higher education expenses.
# If you lived with your spouse at any time during the tax year:
1. You cannot claim the credit for the elderly or the disabled.
2. You will have to include in income more (up to 85%) of your social security benefits or equivalent railroad retirement benefits you received, and
3. You cannot roll over amounts from a traditional IRA into a Roth IRA.
# The following deductions and credits are reduced at income levels that are half those for a joint return:
1. The child tax credit,
2. The retirement savings contributions credit,
3. Itemized deductions, and
4. The deduction for personal exemptions.
# Your capital loss deduction limit is $1,500 (instead of $3,000 if you filed a joint return).
# If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return.
关键是你分开报,比合报，一方可能多拿：
First time home buyer credit
Child Credit
Making Work Pay Tax Credit.
不能偷税漏税，完全照IRS规矩. 只是计算分开报是不是更省。看好分开报限制条款. 少交几十块税就不必麻烦啦。能省下几百，几千税钱的才值得。Maximum tax saving about $5000.
If you are married, has double middle income, have kids, one spouse make more than another. Married filing separately may save you tax.
It especially benefit those who has kids, and bought house before Nov 2009,
and $8000 credit may just be wiped out by reaching $170K AGI. If fling
jointly, you may get $0 credit, by filing separately, lower income spouse may still get $4000 credit back. Also let lower income spouse claim child credit and Making Work Pay Tax Credit.
Also help those couple living separately for at least 6 months, and having kids. One who live with kid can file as head of household, which has more standard deduction and lower tax rate. This would save thousands more TAX $. (没有用过，你自己研究适用性)
Calculate both jointly fling and separately filing to see if this help you
save tax.
Please note the married filing separately has many limitation since IRS don'
t want people take advantage it. such as
can't contribute roth IRA.
each spouse can only deduct $2500 FSA.
Both need itemize or standard deduction..
附分开报限制条款
Special Rules
If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you will usually pay more tax on a separate return than if you used another filing status that you qualify for.
Your tax rate generally will be higher than on a joint return.
# Your exemption amount for figuring the alternative minimum tax will be half that allowed to a joint return filer.
# You cannot take the credit for child and dependent care expenses in most cases, and the amount that you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 if you filed a joint return). For more information about these expenses, the credit, and the exclusion, see chapter 34.
# You cannot take the earned income credit.
# You cannot take the exclusion or credit for adoption expenses in most cases.
# You cannot take the education credits (the Hope credit and the lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction.
# You cannot exclude any interest income from qualified U.S. savings bonds that you used for higher education expenses.
# If you lived with your spouse at any time during the tax year:
1. You cannot claim the credit for the elderly or the disabled.
2. You will have to include in income more (up to 85%) of your social security benefits or equivalent railroad retirement benefits you received, and
3. You cannot roll over amounts from a traditional IRA into a Roth IRA.
# The following deductions and credits are reduced at income levels that are half those for a joint return:
1. The child tax credit,
2. The retirement savings contributions credit,
3. Itemized deductions, and
4. The deduction for personal exemptions.
# Your capital loss deduction limit is $1,500 (instead of $3,000 if you filed a joint return).
# If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return.
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