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American Taxpayer Relief Act

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  • 1. American Taxpayer Relief Act ` Michael L. Minotti, CPA February 21, 2013
  • 2. SKODA MINOTTI TEAM Michael Minotti, CPA Steven Hartstein, CPA, JD Mike Trabert, Partner Partner CPA, CVA, CMAP, CEPA PartnerJim Forbes, CPA Jenna Staton, EA Matt Soful Anna Marie Ricciardi Principal Manager Business Development Marketing Specialist
  • 3. THE FISCAL CLIFF Expired tax breaks = revenue$ TIME
  • 4. THE FISCAL CLIFF$ Mandatory spending cuts = savings TIME
  • 5. THE FISCAL CLIFF LEADS TO$ TIME
  • 6. THE FISCAL CLIFFBalanced Budget
  • 7. The American Taxpayer Relief Act of 2012• Senate vote 89-8, House 257-167• Signed into law on January 2, 2013• Retains ―Bush Tax Cuts‖ for all but higher income taxpayers• Increased tax on Qualified dividend and capital gains for most taxpayers• Many extensions for expiring provisions• Delay in sequester
  • 8. TODAY’S AGENDA• Business Tax Changes• Personal Tax Changes• Medicare Tax Changes
  • 9. BUSINESS TAX CHANGESPermanent ExtensionsVarious temporary tax provisions enacted as part of EconomicGrowth and Tax Relief Reconciliation Act of 2001 were madepermanent:• The exclusion for employer-provided educational assistance (Sec. 127);• The employer-provided child care credit (Sec. 45F);• Repeal of the collapsible corporation rules (Sec. 341);• Special rates for accumulated earnings tax and personal holding company tax (Secs. 531 and 541); and• Modified tax treatment for electing Alaska Native Settlement Trusts (Sec. 646)
  • 10. BUSINESS TAX CHANGESTemporary ExtensionsAlso extended are many business tax credits and other provisions:• Temporary minimum low-income tax credit rate for non-federally subsidized new buildings (Sec. 42);• Housing allowance exclusion for determining area median gross TODAY’S AGENDA income for qualified residential rental project exempt facility bonds (Section 3005 of the Housing Assistance Tax Act of 2008);• Indian employment tax credit (Sec. 45A);• New markets tax credit (Sec. 45D);• Railroad track maintenance credit (Sec. 45G);• Mine rescue team training credit (Sec. 45N);
  • 11. BUSINESS TAX CHANGESTemporary Extensions• Employer wage credit for employees who are active duty members of the uniformed services (Sec. 45P);• Work opportunity tax credit (Sec. 51);• Qualified zone academy bonds (Sec. 54E);• Fifteen-year straight-line cost recovery for qualified leasehold TODAY’S AGENDA improvements, qualified restaurant buildings and improvements, and qualified retail improvements (Sec. 168(e));• Accelerated depreciation for business property on an Indian reservation (Sec. 168(j));• Enhanced charitable deduction for contributions of food inventory (Sec. 170(e));• Election to expense mine safety equipment (Sec. 179E);
  • 12. BUSINESS TAX CHANGESTemporary Extensions• Special expensing rules for certain film and television productions (Sec. 181);• Deduction allowable with respect to income attributable to domestic production activities in Puerto Rico (Sec. 199(d));• Modification of tax treatment of certain payments to controlling exempt organizations (Sec. 512(b));• Treatment of certain dividends of regulated investment companies (Sec. 871(k));• Regulated investment company qualified investment entity treatment under the Foreign Investment in Real Property Act (Sec. 897(h));• Extension of subpart F exception for active financing income (Sec. 953(e));
  • 13. BUSINESS TAX CHANGESTemporary Extensions• Look through treatment of payments between related controlled foreign corporations under foreign personal holding company rules (Sec. 954); Temporary exclusion of 100% of gain on certain small business stock (Sec. 1202);• Basis adjustment to stock of S corporations making charitable contributions of property (Sec. 1367);• Reduction in S corporation recognition period for built-in gains tax (Sec. 1374(d));• Empowerment Zone tax incentives (Sec. 1391);• Tax-exempt financing for New York Liberty Zone (Sec. 1400L);
  • 14. BUSINESS TAX CHANGESTemporary Extensions• Temporary increase in limit on cover-over of rum excise taxes to Puerto Rico and the Virgin Islands (Sec. 7652(f)); and• American Samoa economic development credit (Section 119 of the Tax Relief and Health Care Act of 2006, P.L. 109-432, as modified).
  • 15. BUSINESS TAX CHANGES• Bonus Depreciation• Section 179 – Expensing Election
  • 16. BUSINESS TAX CHANGESBonus Depreciation• 50% first-year bonus depreciation• Qualified property is tangible property depreciated under MACRS with a recovery period of 20 years or less• Must meet original use, timely acquisition, and timely placed in service requirements• Extended retroactively for property placed in service before January 1, 2014• Applies automatically; must opt-out by asset class• Can create a loss
  • 17. BUSINESS TAX CHANGESSection 179 – Expensing Election• Dollar Limitations − Was scheduled to go down to $139,000 for 2012 and $25,000 for 2013 − Increased to $500,000 retroactively for 2012 and for 2013• Reduction in Limitations − Was scheduled to go down to $560,000 for 2012 and $200,000 for 2013 − Increased to $2,000,000 retroactively for 2012 and for 2013• Section 179 cannot create a loss• Available for used property
  • 18. BUSINESS TAX CHANGESFirst Year Depreciation Cap for Autos & Trucks• For 2012 the luxury auto limit was scheduled to be $3,160 for autos and $3,360 for light trucks and vans• The applicable first-year depreciation limit has been increased by $8,000 − $11,160 for autos − $11,360 for light trucks and vans
  • 19. BUSINESS TAX CHANGESSection 179 Example 2012 Deduction 2012 Deduction Cap-Ex Old Law New Law $50,000 $50,000 $50,000 $150,000 $139,000 $150,000 $500,000 $139,000 $500,000 $700,000 -0- $500,000
  • 20. BUSINESS TAX CHANGESDepreciation Example• Purchase 50,000 computers in 2012 (Assume 5-year life.) MACRS Bonus 179 2012 $10,000 $30,000 $50,000 TODAY’S AGENDA 2013 16,000 8,000 - 2014 9,600 4,800 - 2015 5,760 2,880 - 2016 5,760 2,880 - 2017 2,880 1,440 ___-___ $50,000 $50,000 $50,000
  • 21. BUSINESS TAX CHANGESDepreciation Example• Purchase $750,000 Machine ( Assume 5-year life.) MACRS Bonus 179 2012 $150,000 $450,000 $650,000 TODAY’S AGENDA 2013 240,000 120,000 40,000 2014 144,000 72,000 24,000 2015 86,400 43,200 14,400 2016 86,400 43,200 14,400 2017 43,200 21,600 7,200 $750,000 $750,000 $750,000 * $500,000 Section 179, $125,000 Bonus, $25,000 MACRS
  • 22. Personal Tax Changes
  • 23. PERSONAL TAX CHANGESHighlights• Bush tax cuts retained for most taxpayers• Raises top rate for dividends and capital gains• Expiration of payroll tax holiday• Permanently ―patches‖ AMT• Return of phase outs of itemized deductions and personal exemptions
  • 24. PERSONAL TAX CHANGESTax Rates• Obama initially proposed $250K/$200K threshold for higher rates• Boehner proposed an increase on those making more that $1 million
  • 25. NEW TAX RATES 2013 Taxable 2013 Taxable Taxpayer Capital Gains Income Income Single MFJ Tax Rate Tax Rate $0-$8,925 $0-$17,850 10% 0% $8,925-$36,250 $17,850- 15% 0% $72,500 TODAY’S AGENDA $36,251-$87,850 $72,501-$146,400 25% 15%$87,851-$183,250 $142,401-$223,051 28% 15%$183,251-$398,350 $223,051-$398,350 33% 15%$388,351 -$400,000 $388,351 -$450,000 35% 15% $400,000 + $450,001 + 39.6% 20%
  • 26. PERSONAL TAX CHANGESPayroll Taxes• Started January 1, 2011• Employee FICA rate reduced from 6.2% to 4.2%• Extended for 2012• Expired as of January 1, 2013
  • 27. PERSONAL TAX CHANGESAMT Permanent PatchAlternative Minimum Tax (AMT) Relief• Increased exemption for 2012• $50,600 Single, $78,750 MFJ TODAY’S AGENDA• Without fix - $33,750 Single, $45,000 MFJ• Indexed for inflation
  • 28. PERSONAL TAX CHANGESFuture of AMT• Could be abolished in the future• Obama proposed to replace part of the AMT with the so-called ―Buffet Rule• Buffet Rule would ensure taxpayer making over $1 million would pay TODAY’S AGENDA an effective rate of at least 30 percent.• 2012 – Senate rejected the ―Paying a Fair Share Act‖
  • 29. PERSONAL TAX CHANGESReturn of Phase OutsItemized Deduction Phase Out• Reduces itemized deductions by 3% of the amount by which AGI exceeds threshold, not to exceed 80% TODAY’S AGENDA• Single $250,000 MFJ $300,000Personal Exemption Phase Out• Reduces exemption by 2% for each $2,500 (or portion thereof) by which AGI exceeds threshold• Single $250,000, MFJ $300,000
  • 30. PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012Adoption Credit – Available if you adopted a child and paid-out-of-pocketexpenses relating to the adoption• Amount of credit is directly related to the amount of money spent on TODAY’S AGENDA the adoption• Adoption of special needs child allows for the full amount of the credit even If out-of-pocket expenses are less than the credit amount• The maximum value of the credit is $12,650 per eligible and it is non- refundable• Phase-out is between $189,710 - $229,710• Need to file FORM 8839 to claim
  • 31. PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012• Child and Dependent Care Credit – Available if child is under 12 years of age, or a dependent of any age who cannot care for themselves. To qualify, you must have earned income and the care must enable you to work or look for work TODAY’S AGENDA − Must reduce deduction by any amount provided by employer through a dependent care benefits plan − The value of the credit depends on AGI and is between 20% - 35% of qualified expense − The maximum amount of qualified expenses that can be claimed is $3,000 for one child and $6,000 for two or more children − Must file Form 2441 to receive credit• Planning Opportunity – Flex spending Account − Can set aside a portion of paycheck, up to $5,000 tax free to pay for dependent care expense
  • 32. PERSONAL TAX CHANGESIndividual Tax Credits Available in 2012• Retirement Savings Credit – Credit available for low to moderate income workers who contribute to a qualified plan. AGI must be less than: − $57,500 Married filing jointly TODAY’S AGENDA − $43,125 Head of Household − $28,750 Single o Amount of credit varies depending on AGI and amount of contribution made• Work Opportunity Credit – Rewards employers that hire individuals from targeted groups. The value of the credit can be as high as $9,600 for qualified veterans. This credit is a general business credit. − Examples of these target groups: o Veterans o Felons
  • 33. PERSONAL TAX CHANGESEnergy Credits• For taxpayers who have not utilized their energy credit for energy saving biomass stoves, heating, ventilating, and air conditioner unit, insulation, roofs, water heaters (non solar), and windows and doors, a tax credit of 10% of up to $500 (for all tax years after 2005 and only TODAY’S AGENDA $200 can be used for windows) is still available. − Qualifying improvements must be placed into service to the taxpayer’s personal residence located in the United States − Claim of Form 8695• The 30% (with no upper limit) credit for geothermal heat pumps, small wind turbines, and solar energy systems does not expire until December 31, 2016
  • 34. Medicare Tax Changes
  • 35. MEDICARE TAX CHANGESPatient Protection and Affordable Care Act• Two Parts − 0.9% increased Medicare tax due on wages and self-employment earnings TODAY’S AGENDA − 3.8% surtax on at least a portion of investment income such as capital gains, dividends and net rental income
  • 36. MEDICARE TAX CHANGESTax EarningsAn additional 0.9% surtax on higher Thresholdsincome households Single TaxpayerThe tax applies to wages and $200,000self-employment income in TODAY’S AGENDAexcess of threshold Married TaxpayersThere is no employer match on Filing Jointly $250,000the 0.9 percent tax
  • 37. MEDICARE TAX CHANGESTax EarningsRon .9% Surtax• Single Taxpayer Would• Employee• $500,000 Earnings APPLY Single $300,000 to ax PayerExcess of Earning Threshold $200,000 = $500,000 Married$2,700 taxpayers- 200,000 filingjointly Tax Additional $300,000 $250,000
  • 38. MEDICARE TAX CHANGESA Bit of a Hidden Increase 2012 2013 FICA Withholding $4,624 $7,049Medicare Withholding 7,250 7,250 Medicare Surtax - 2,700 TODAY’S AGENDA Ron‟s Cost $11,874 $16,999 FICA Withholding $6,826 $7,049Medicare Withholding 7,250 7,250 Employer‟s Cost $14,076 $14,299 Funds for Social $25,950 $31,298 Security System
  • 39. MEDICARE TAX CHANGESA Bit of a Hidden Increase• Ron’s increased cost $5,125 and 43%• Increased funds to Social Security System $5,348 and 21% Single ax Payer $200,000 Married taxpayers filingjointly $250,000
  • 40. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ OverviewInvestment Income• Beginning with the 2013 tax year, a new 3.8% Medicare ―surtax‖ will apply to all taxpayers whose income exceeds a certain ―threshold amount‖ Single ax Payer $200,000• This new ―surtax‖ will, in essence, raise the marginal income tax rate for affected taxpayers Married taxpayers filingjointly• Thus, a taxpayer in the 39.6% tax bracket (i.e. the highest $250,000 marginal income tax rate in 2013) would have a marginal rate of 43.4%!
  • 41. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ Overview Current Tax Rate Tax Rate in 2013 Tax Rate in 2013 + (with surtax) 10% 15% 15% 15% 15% 15% 25% 28% 28% Single ax Payer 28% 31% 34.8% $200,000 33% 36% 39.8% 35% 39.6% 43.4% Married taxpayersNOTE: The chart above assumes that the 3.8% Medicare surtax would not begin to apply filingjointlyuntil a person’s taxable income reaches the 31% tax bracket (based on certain net $250,000investment income and itemized deduction assumptions). However, there are times whenthe 3.8% could apply to a person in a lower tax bracket (i.e. 15%, 28%) or may not applyto a person in higher tax brackets (31%, 36%, 39.6%).
  • 42. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ Overview – Individuals 1. Net Investment Income OR Single ax Payer 3.8% X $200,000 2. The Excess (if any) of – the lesser of • ―Modified Adjustable Gross Income (MAGI) Married taxpayers • ―Threshold Amount filingjointly $250,000
  • 43. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ Overview – Critical TermsThree critical terms associated with the 3.8% Medicare surtax • ―Net investment income‖ (NII) • ―Threshold amount‖ (TA) • ―Modified adjusted gross income‖ (MAGI) Married taxpayers filingjointly $250,000
  • 44. 3.8% MEDICARE ‘SURTAX’ OVERVIEW – NII Exempt from Surtax:Subject to Surtax: • Wages• Taxable Interest • Exempt Interest• Dividends • Active Royalties• Annuity Income • IRA Distributions• Passive Royalties • 401(k) Distributions• Rents • Pension Income • RMDs • Social Security Income Married taxpayers filingjointly $250,000
  • 45. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ Overview – Threshold Amount“Threshold Amount”• Is the key factor in determining the ―lesser of‖ formula for purposes of calculating the surtaxThreshold Amounts• Single taxpayers — $200,000 Married taxpayers• Married taxpayers — $250,000 filingjointly $250,000
  • 46. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ Overview – MAGI“Modified Adjusted Gross Income”• Is the amount that is compared to the ―threshold amount‖ to determine the ―net investment income‖ that is subject to the surtaxMAGI Equals• Adjusted gross income − i.e., Form 1040, Line 37• PLUS Net foreign earned income exclusion Married taxpayers − i.e., gross income excluded under the foreign earned income filingjointly exclusion less certain deductions or exclusions that were $250,000 disallowed due to the foreign earned income exclusion
  • 47. MEDICARE TAX CHANGES Married taxpayers filingjointly $250,000
  • 48. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ ExampleJohn 3.8% Surtax Would NOT• Single Taxpayer Apply• $100,000 of Salary MAGI is Less• $50,000 Net Investment Income Than Threshold Married taxpayersMAGI is $150,000 filingjointly $250,000Threshold is $200,000
  • 49. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ ExampleLinda• Single Taxpayer 3.8% Surtax Would Apply• $0 Employment Income to $25,000• $225,000 Net Investment Income Tax = $950Excess of MAGI Over Threshold Married taxpayers filingjointly $225,000 $250,000- 200,000 $ 25,000
  • 50. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ ExampleTina & Terry 3.8% Surtax Would• Married, Filing Jointly NOT• $300,000 Combined Salary Apply• $0 net Investment Income Wages Exempt Married taxpayersMAGI is $300,000 filingjointlyThreshold is $250,000 $250,000Excess is $50,000
  • 51. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ ExamplePeter & Paula 3.8% Surtax• Married, Filing Jointly Would Apply• $400,000 Salary Income to $50,000• $50,000 Net Investment Income Tax = $1,900Excess of MAGI Over Threshold Married taxpayers filingjointly $450,000 $250,000- 250,000 $200,000 But $50,000 < $200,000
  • 52. MEDICARE TAX CHANGES3.8% Medicare „Surtax‟ ExampleSarah & Scott• Married, filing jointly 3.8% Surtax would apply• $200,000 salary income to $100,000• $150,000 net investment income Tax = $3,800Excess of MAGI Over Threshold Married taxpayers filingjointly $350,000 $250,000- 250,000 $100,000
  • 53. MEDICARE TAX CHANGESPLEASE NOTE• A taxpayer should never pay both the 0.9% tax on earned income and the 3.8% surtax on net investment income on the same item of income! Married taxpayers filingjointly $250,000
  • 54. MEDICARE TAX CHANGESWhat Else is Exempt?• S Corp distributions to owners who materially participate• Rents received by ―real estate professionals‖ who materially participate in underlying rental activity• Grouping of rental activities with businesses in which owners materially participate• Re-characterized rents received from businesses intaxpayers Married which filingjointly owner materially participates (whether or not PAL grouping $250,000 election has been made)
  • 55. MEDICARE TAX CHANGESApplications to S Corp Earnings• K-1 profits for S Corp owners who materially participate are not subject to either the 0.9% tax on earned income OR the 3.8% surtax on net investment income• Distinguish portfolio income which is separately stated• Passive owners would still be subject to the 3.8% surtax Married taxpayers filingjointly $250,000
  • 56. MEDICARE TAX CHANGESApplications to S Corp Interest• For material participants, only net gain or loss attributable to property held by the entity which is not ―property attributable to an active trade or business‖ is taken into account (e.g. stocks, bonds, other investment property) for the 3.8% surtax• For passive investors, any and all gain or loss will be included in calculating net investment income Married taxpayers filingjointly $250,000
  • 57. MEDICARE TAX CHANGESApplications to Partnership Earnings• Earnings for partners who materially participate are not subject to the 3.8% tax on net investment income BUT will be subject to the 0.9% tax on earned income• Passive owners are just the opposite − They would be subject to the 3.8% surtax on NII, but not the 0.9% tax on earned income Married taxpayers filingjointly $250,000
  • 58. MEDICARE TAX CHANGESApplications to Partnership Interest• For material participants, only net gain or loss attributable to property held by the entity which is not ―property attributable to an active trade or business‖ is taken into account (e.g. stocks, bonds, other investment property) for the 3.8% surtax• For passive investors, any and all gain or loss will be included in calculating Net Investment Income Married taxpayers filingjointly $250,000
  • 59. MEDICARE TAX CHANGESUnderstanding the „Surtax‟ Code 469 PAL Rules Trade or Business Activity Entity Materially 3.8% Tax .9% Tax Participate S-Corp Yes No No S-Corp No Yes No Partnership Yes No Yes Partnership No Yes No
  • 60. SINGLE TAXPAYER 2012 2013 ChangeWages $200,000 $200,000Itemized Deductions (8,900) (8,900)Exemptions (3,800) (3,900)Taxable Income $187,300 $187,200Federal Income Tax $ 46,337 $ 45,907 ($430) Married taxpayers filingjointly $250,000
  • 61. SINGLE TAXPAYER 2012 2013 ChangeWages $250,000 $250,000Itemized Deductions (11,814) (11,814)Exemptions (3,800) (3,900)Taxable Income $234,386 $234,286Federal Income Tax $ 61,957 $ 61,445 ($512)Surtax - 450Married taxpayers 450 filingjointlyTotal $ 61,957 $ 61,895 $250,000($ 62) Surtax is .9% on excess wage of $250,000 - $200,000 threshold.
  • 62. SINGLE TAXPAYER 2012 2013 ChangeWages $200,000 $200,000Rents 50,000 50,000Itemized Deductions (11,814) (11,814)Exemptions (3,800) (3,900)Taxable Income $234,386 $234,386Federal Income Tax $ 61,957 $ 61,445 ($512) Married taxpayersSurtax -___ 1,900 1,900 filingjointlyTotal $ 61,957 $ 63,345 $1,388 $250,000 Surtax of 3.8% on rents of $50,000 No surtax if married filing joint return.
  • 63. SINGLE TAXPAYER 2012 2013 ChangeWages $450,000 $450,000Capital Gains 100,000 100,000Itemized Deductions (29,589) (20,589) (9,000)Exemptions 3,800 -___ (3,800)Taxable Income $516,611 $529,411 $12,800Federal Income Tax $137,575 $147,811 $10,236Surtax 3.8% -___ 3,800 3,800 $137,575 $151,611 $14,036 Surtax of 3.8% on capital gains of $100,000. Additional $2,250 in the .9% surtax with held at source.
  • 64. SINGLE TAXPAYER 2012 2013 ChangeRetirement Income $150,000 $150,000Social Security 17,000 17,000Dividends 50,000 50,000Itemized Deductions (8,900) (8,900)Exemption (3,800) (3,900)Taxable Income $204,300 $204,200Federal Income Tax $ 44,557 $ 44,030 Married taxpayers ($527)Surtax 3.8% -___ 646 filingjointly 646Total $ 44,557 $ 44,676 $250,000 $119
  • 65. MARRIED TAXPAYERS 2012 2013 ChangeWages $280,000 $280,000Interest 10,000 10,000Dividends 30,000 30,000Business Income 90,000 90,000Capital Gains 50,000 50,000SE Tax Deduction (1,205) (1,205)Itemized Deductions (24,065) (19,301) (4,764)Exemptions (7,600) Married taxpayers -____ (7,600) filingjointly $250,000Taxable Income $427,130 $439,494 $12,364
  • 66. MARRIED TAXPAYERS 2012 2013 ChangeFederal Income Tax $103,459 $106,946 3,487AMT 10,669 6,456 (4,213) 114,128 113,402 (726)Self-Employment Tax 2,410 2,410 -Surtax 3.8% - 3,420 3,420Surtax .9% -____ 1,080 1,080 $116,538 $120,312 $3,774 Surtax of 3.8% on NII of $90,000 ($10,000 + $30,000 + $50,000) Surtax of .9% on wages of $280,000 + profits of $90,000 less threshold
  • 67. MARRIED TAXPAYERS 2012 2013 ChangeWages $280,000 $280,000Interest & Dividends 40,000 40,000Business Income 200,000 200,000Capital Gains 50,000 50,000Rental 200,000 200,000SE Tax (2,678) 2,678Itemized (42,345) (28,325) $14,020Exemption (7,600) Married taxpayers 7,600 -____ filingjointlyTaxable Income $717,377 $250,000 $738,997 $21,620
  • 68. MARRIED TAXPAYERS 2012 2013 ChangeFederal Income Tax $204,221 $224,609 $20,388SE Tax 5,356 5,356 -Surtax 3.8% - 11,020 $11,020Surtax .9% ___ -___ 2,070 2,070 $209,577 $243,055 $33,478 Married taxpayers filingjointly Surtax of 3.8% on NII of $40,000 + 50,000 + 200,000 $250,000 Surtax of.9% on $280,000 + 200,000 less threshold $250,000
  • 69. QUESTIONS?Contact Us:Mayfield Village Office Akron Officeph 440-449-6800 ph 330-668-1100Michael Minotti, CPA Jim Forbes, CPAmminotti@skodaminotti.com jforbes@skodaminotti.comSteven Hartstein, CPA, JD Jenna Staton, EAshartstein@skodaminotti.com jstaton@skodaminotti.comMike Trabert, CPA, CVA, CMAP, CEPAmtrabert@skodaminotti.com
  • 70. Thank You Very Much