{"id":8031,"date":"2025-01-09T09:59:20","date_gmt":"2025-01-09T14:59:20","guid":{"rendered":"https:\/\/yibababa.com\/article\/?p=8031"},"modified":"2025-01-09T09:59:20","modified_gmt":"2025-01-09T14:59:20","slug":"%e7%be%8e%e5%9b%bd%e6%9b%bf%e4%bb%a3%e6%80%a7%e6%9c%80%e4%bd%8e%e7%a8%8e-atm-%e5%b0%8f%e7%9f%a5%e8%af%86","status":"publish","type":"post","link":"https:\/\/yibababa.com\/article\/archives\/8031","title":{"rendered":"\u7f8e\u56fd\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e (ATM) \u5c0f\u77e5\u8bc6"},"content":{"rendered":"\n

\u4ec0\u4e48\u662f\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08\u6700\u4f4e\u9650\u989d\u7a0e\uff0cAlternative Minimum Tax\uff0c\u7b80\u79f0 AMT\uff09\uff0c\u54ea\u4e9b\u4eba\u9700\u8981\u7f34\u7eb3AMT\uff1f<\/strong><\/p>\n\n\n\n

\u7f8e\u56fd\u6709\u4e24\u79cd\u5e73\u884c\u7684\u4e2a\u4eba\u6536\u5165\u8ba1\u7a0e\u65b9\u6cd5\uff0c\u4e00\u79cd\u53ebTMT \uff08Tentative Minimum Tax\uff0c\u4f7f\u75281040\u8868\u7533\u62a5\uff09\uff0c\u53e6\u4e00\u79cdAMT\uff08\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff0c\u4f7f\u75286251\u8868\u7533\u62a5\uff09\u3002\u5728\u7a0e\u6cd5\u4e2d\uff0c\u67d0\u4e9b\u7a0e\u6536\u798f\u5229\u53ef\u4ee5\u663e\u8457\u964d\u4f4e\u7eb3\u7a0e\u4eba\u7684\u5e94\u7f34\u7a0e\u91d1\u3002\u800c\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e(AMT) \u8bbe\u5b9a\u4f7f\u7528\u4e86\u8fd9\u4e9b\u798f\u5229\u7684\u9650\u5236\uff0c\u9002\u7528\u4e8e\u5177\u6709\u9ad8\u6536\u5165\u7684\u7eb3\u7a0e\u4eba\u3002\u5b83\u6709\u52a9\u4e8e\u786e\u8ba4\u9ad8\u6536\u5165\u7eb3\u7a0e\u4eba\u9700\u7f34\u7eb3\u7684\u6700\u4f4e\u91d1\u989d\u7684\u7a0e\u6b3e\u3002AMT \u65e8\u5728\u9632\u6b62\u7eb3\u7a0e\u4eba\u901a\u8fc7\u7a0e\u6536\u51cf\u514d\u9003\u907f\u5176\u5e94\u7eb3\u7a0e\u4efd\u989d\u3002<\/p>\n\n\n\n

\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08AMT\uff09\u662f\u5982\u4f55\u8fd0\u4f5c\u7684\uff1f<\/strong><\/p>\n\n\n\n

\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08AMT\uff09\u76ee\u7684\u662f\u786e\u4fdd\u7eb3\u7a0e\u4eba\u81f3\u5c11\u652f\u4ed8\u4e0d\u4f4e\u4e8e\u6700\u4f4e\u8981\u6c42\u7684\u7a0e\u3002\u5728\u5c06\u67d0\u4e9b\u7a0e\u6536\u4f18\u60e0\u9879\u76ee\u91cd\u65b0\u6dfb\u52a0\u5230\u8c03\u6574\u540e\u7684\u603b\u6536\u5165\uff08Ajusted Gross Income\uff0c\u7b80\u79f0AGT\uff09\u4e2d\u4e4b\u540e\uff0cAMT \u4f1a\u91cd\u65b0\u8ba1\u7b97\u6240\u5f97\u7a0e\u3002 AMT \u4f7f\u7528\u4e00\u5957\u5355\u72ec\u7684\u89c4\u5219\u6765\u8ba1\u7b97\u5141\u8bb8\u7684\u6263\u9664\u989d\u4e4b\u540e\u7684\u5e94\u7a0e\u6536\u5165\uff08Taxable Income\uff09\u3002 \u7a0e\u6536\u4f18\u60e0\u6263\u9664\u989d\u52a0\u56de\u5230\u7eb3\u7a0e\u4eba\u7684\u6536\u5165\u4e2d\uff0c\u4ee5\u8ba1\u7b97\u7eb3\u7a0e\u4eba\uff08\u5bb6\u5ead\uff09\u7684\u66ff\u4ee3\u6027\u6700\u4f4e\u5e94\u7a0e\u6536\u5165\uff08AMTI\uff0cAlternative Minimum Taxable Income\uff09\uff0c\u7136\u540e\u51cf\u53bbAMT \u514d\u7a0e\u989d\uff08\u8c41\u514d\u989d\uff09\u4ee5\u786e\u5b9a\u6700\u7ec8\u5e94\u7eb3\u7a0e\u6570\u5b57\u3002<\/p>\n\n\n\n

\u4ec0\u4e48\u4f1a\u89e6\u53d1\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08AMT\uff09\uff1f<\/strong><\/p>\n\n\n\n

\u5f53\u7eb3\u7a0e\u4eba\u7684\u6536\u5165\u8d85\u8fc7\u514d\u5f81\u989d\uff0c\u5e76\u4f7f\u7528\u8bb8\u591a\u9010\u9879\u6263\u9664\u65f6\uff0cAMT \u53ef\u80fd\u4f1a\u88ab\u89e6\u53d1\u3002\u57282023\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u4e2a\u4eba\u62a5\u7a0e\u8005\u7684AMT \u8c41\u514d\u989d\u4e3a$81,300\u7f8e\u5143\u3002\u5bf9\u4e8e\u5df2\u5a5a\u7684\u8054\u5408\u7533\u62a5\u8005\uff0c\u8fd9\u4e2a\u6570\u5b57\u662f$126,500\u7f8e\u5143\uff1b2024\u5e74\u5219\u5206\u522b\u4e3a$85,700\u7f8e\u5143\u548c$133,300\u7f8e\u5143\u3002\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0cAMTI \u8d85\u8fc7\u7279\u5b9a\u9608\u503c\u7684\u7eb3\u7a0e\u4eba\u6ca1\u6709\u8d44\u683c\u83b7\u5f97AMT \u8c41\u514d\uff0c2023\u7eb3\u7a0e\u5e74\u5ea6\uff0c\u5355\u8eab\u7533\u62a5\u8005\u7684\u9608\u503c\u662f$578,150\u7f8e\u5143\uff082024\u5e74\u4e3a$609,350\u7f8e\u5143\uff09\uff0c\u5df2\u5a5a\u8054\u5408\u7533\u62a5\u7684\u7eb3\u7a0e\u4eba\u662f$1,156,300\u7f8e\u5143\uff082024\u5e74\u4e3a$1,218,700\u7f8e\u5143\uff09\u3002<\/p>\n\n\n\n

\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08AMT\uff09\u662f\u5982\u4f55\u8ba1\u7b97\u7684\uff1f<\/strong><\/p>\n\n\n\n

AMT \u662f\u6682\u5b9a\u6700\u4f4e\u7a0e\u989d\u8d85\u8fc7\u6b63\u5e38\u7a0e\u989d\u7684\u90e8\u5206\u3002\u56e0\u6b64\uff0c\u53ea\u6709\u5f53\u8be5\u7eb3\u7a0e\u5e74\u5ea6\u7684\u6682\u5b9a\u6700\u4f4e\u7a0e\u989d\u5927\u4e8e\u8be5\u5e74\u5ea6\u7684\u6b63\u5e38\u7a0e\u989d\u65f6\uff0c\u624d\u9700\u8981\u7f34\u7eb3AMT \u3002\u6682\u5b9a\u6700\u4f4e\u7a0e\u989d\u4e0e\u6b63\u5e38\u7a0e\u989d\u662f\u5206\u5f00\u8ba1\u7b97\u7684\u3002\u4e00\u822c\u6765\u8bf4\uff0c\u8ba1\u7b97\u6682\u5b9a\u6700\u4f4e\u7a0e\u989d\u7684\u65b9\u6cd5\u662f\uff1a<\/p>\n\n\n\n

1\u3001\u5728\u8ba1\u7b97\u5e94\u7a0e\u6536\u5165\u65f6\uff0c\u53d6\u6d88\u6216\u51cf\u5c11\u67d0\u4e9b\u6263\u9664\u548c\u7a0e\u6536\u4f18\u60e0\uff0c\u5e76\u8003\u8651\u5230\u5728\u8ba1\u7b97\u6b63\u5e38\u5e94\u7a0e\u6536\u5165\u548c\u66ff\u4ee3\u6027\u6700\u4f4e\u5e94\u7a0e\u6536\u5165\u65f6\u4f7f\u7528\u67d0\u4e9b\u9879\u76ee\u7684\u5dee\u5f02\uff1b<\/p>\n\n\n\n

2\u3001\u51cf\u53bbAMT \u514d\u5f81\u989d\uff1b<\/p>\n\n\n\n

3\u3001\u5c06\u7b2c(2)\u9879\u4e2d\u8ba1\u7b97\u51fa\u7684\u6570\u989d\u4e58\u4ee5\u9002\u5f53\u7684AMT \u7a0e\u7387\uff0826%\u621628%\uff09\uff0c\u7136\u540e\uff1b<\/p>\n\n\n\n

4\u3001\u51cf\u53bbAMT \u5916\u56fd\u7a0e\u6536\u62b5\u514d\u3002<\/p>\n\n\n\n

\u76f8\u5173\u94fe\u63a5\uff1a<\/strong><\/p>\n\n\n\n

6251\u8868\uff1ahttps:\/\/www.irs.gov\/forms-pubs\/about-form-6251<\/p>\n\n\n\n

1040\u8868\uff1ahttps:\/\/www.irs.gov\/forms-pubs\/about-form-1040<\/p>\n\n\n\n

AMT\uff1ahttps:\/\/www.irs.gov\/zh-hant\/taxtopics\/tc556<\/p>\n","protected":false},"excerpt":{"rendered":"

\u4ec0\u4e48\u662f\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08\u6700\u4f4e\u9650\u989d\u7a0e\uff0cAlternative Minimum Tax\uff0c … \u7ee7\u7eed\u9605\u8bfb →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8031","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8031","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/comments?post=8031"}],"version-history":[{"count":1,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8031\/revisions"}],"predecessor-version":[{"id":8032,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/posts\/8031\/revisions\/8032"}],"wp:attachment":[{"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/media?parent=8031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/categories?post=8031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yibababa.com\/article\/wp-json\/wp\/v2\/tags?post=8031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}