今年第一次要報 資本利得和薪資繳稅
想請教資本利得和薪資繳稅問題
目前查到的結果
long term captial gain if married
" 0 to $80,000 : 0% rate "
" $80,000 to $496,600 : 15% rate "
short term captial gain is based on federal income tax brackets
if married
$0 to $19,750 : 10%
$19,751 to $80,250 : 12%
$80,251 to $171,050 : 22%
假設目前我跟我老婆 earning income 大概在 $ 60000
目前 long term gain $ 9000 and short term gain $ 7000
total taxable income $60000 + $ 9000 + $ 7000 = $ 76000
第一個問題 這個級距是 after deduction or before deduction ?
如果before deduction
所以我要繳的稅 不算tax-deductible的話
大約是 $67000 (Earning income + short term gain)*0.12% = $ 8040 嗎?
long term capital gain 因為 total taxable income $ 76000 小於 $ 80000 所以是 0
%
另外 如果我今年再多賣股票 假設 short term gain $12000
所以 total taxable income $60000 + $ 9000 + $ 12000 = $ 81000
那我要繳的稅 不算tax-deductible的話
變成 $72000 (Earning income + short term gain)*0.22% (超過$80,251) = $ 15840
嗎?
long term capital gain 變成 $9000*0.15 = $ 1350 ?
請問我這樣的算法對不對 ?
謝謝