\u6b63\u503c2019\u5e74\u62a5\u7a0e\u4e4b\u9645\uff0c\u6211\u4eec\u6765\u76d8\u70b9\u4e00\u4e0b2019\u53ca2020\u5e74\u7684\u7a0e\u52a1\u53d8\u5316\u3002\u4e0e\u4e0a\u4e00\u5e74\u5ea6\u53732018\u5e74\u76f8\u6bd4\uff0c2019\u5e74\u7684\u7a0e\u6536\u653f\u7b56\u6574\u4f53\u4e0a\u5e76\u65e0\u5b9e\u8d28\u6027\u7684\u8c03\u6574\uff0c\u4f46\u90e8\u5206\u9879\u76ee\u5219\u6709\u6539\u53d8\uff0c\u671b\u5404\u4f4d\u591a\u52a0\u6ce8\u610f\u3002
\n2019\u548c2020\u5e74\u4e2a\u4eba\u6240\u5f97\u7a0e\u7387\u4ecd\u662f7\u7ea7\uff0c\u4ece10%, 12%, 22%, 24%, 32%, 35%\u523037%\u3002\u57282019\u5e74\u5ea6\uff0c\u5355\u8eab\u62a5\u7a0e\u5e94\u8bfe\u7a0e\u6240\u5f97\uff08Taxable Income\uff09\u8d85\u8fc7$510,300\u3001\u592b\u5987\u5408\u62a5\u8d85\u8fc7$612,350\u8005\u9002\u7528\u6700\u9ad8\u7a0e\u7387\u3002 2020\u5e74\u5355\u8eab\u548c\u592b\u5987\u5408\u62a5\u6700\u9ad8\u7a0e\u7387\u9002\u7528\u6536\u5165\u5206\u522b\u8c03\u9ad8\u5230$518,400\u548c$622,050\u3002\u6807\u51c6\u62b5\u6263\u989d\uff08Standard Deduction\uff09\u5355\u8eab\u63d0\u9ad8\u5230$12,400\uff0c\u592b\u5987\u5408\u62a5\u4e3a$24,800\uff0c\u6237\u4e3b\uff08Head of Household\uff09\u4ea6\u7565\u6709\u8c03\u6574\uff0c\u8001\u4eba\u53ca\u76f2\u4eba\u53ef\u4eab\u6709\u989d\u5916\u7684$1300\u6263\u51cf\u989d\u3002\u91c7\u7528\u9010\u9879\u6263\u51cf\u7684\u7eb3\u7a0e\u4eba\uff0c\u5982\u679c\u81ea\u7528\u4f4f\u5b85\u662f\u57282018\u5e74\u4ee5\u524d\u8d2d\u4e70\u7684\uff0c\u623f\u5c4b\u5229\u606f\u4ecd\u6709\u767e\u4e07\u5143\u6700\u9ad8\u8d37\u6b3e\u9650\u5236\uff0c\u4f46\u65b0\u8d2d\u81ea\u4f4f\u5b85\u5219\u964d\u523075\u4e07\u3002\u5dde\u6240\u5f97\u7a0e\u548c\u623f\u5730\u4ea7\u7a0e\u603b\u548c\u4fdd\u75591\u4e07\u5143\u6700\u9ad8\u6263\u51cf\u7684\u89c4\u5b9a\u3002\u533b\u7597\u8d39\u7528\u6263\u51cf2019\u5e74\u7ef4\u6301\u8d85\u8fc7\u8c03\u6574\u540e\u6536\u5165\uff08AGI\uff097.5%\u7684\u9650\u5236\uff0c2020\u5e74\u5219\u4e3a10%\u30022020\u5e74\u672a\u8d2d\u4e70\u533b\u7597\u4fdd\u9669\u7684\u7eb3\u7a0e\u8005\u5728\u8054\u90a6\u4ecd\u65e0\u7f5a\u6b3e\uff0c\u4f46\u90e8\u5206\u5dde\u5305\u62ec\u52a0\u5dde\u6062\u590d\u6614\u65f6\u7f5a\u6b3e\u3002<\/p>\n
\u6295\u8d44\u8d85\u8fc7\u4e00\u5e74\u7684\u957f\u671f\u8d44\u672c\u5229\u5f97\uff08Capital Gain\uff09\u4fdd\u63010%, 15%\u53ca20%\u7684\u4f18\u60e0\u7a0e\u7387\u3002\u66ff\u4ee3\u6027\u6700\u4f4e\u7a0e\uff08Alternative Minimum Tax\uff09\u4ecd\u91c7\u752828%\u7684\u6700\u9ad8\u7a0e\u7387\u3002\u6d77\u5916\u8d5a\u5f97\u6536\u5165\u8c41\u514d\u91d1\u989d2019\u548c2020\u5e74\u5206\u522b\u4e0a\u8c03\u81f3$105,900\u548c$107,600\u3002\u9057\u4ea7\u53ca\u8d60\u4e0e\u7a0e\u514d\u7a0e\u989d2019\u548c2020\u5e74\u5206\u522b\u63d0\u9ad8\u5230$11,400,000\u548c$11,580,000\uff0c\u5e74\u793c\u7269\u8d60\u4e0e\u514d\u7a0e\u989d\u4ecd\u4fdd\u7559\u6bcf\u4f4d$15,000\u3002<\/p>\n
2020\u5e74\u7684\u793e\u4f1a\u5b89\u5168\u7a0e\uff08Social Security Tax\uff09\u7a0e\u7387\u7ef4\u6301\u572812.4%\uff08\u96c7\u4e3b\u4e0e\u5458\u5de5\u5408\u8ba1\uff09\uff0c\u4f46\u6536\u5165\u4e0a\u9650\u63d0\u9ad8\u5230$137,700\uff0c\u533b\u7597\u4fdd\u9669\u7a0e\u4ecd\u4e3a2.9%\u3002<\/p>\n
\u62b5\u7a0e\u989d\uff08Tax Credit\uff09\u6709\u4e0d\u5c11\u6539\u53d8\uff0c\u5b69\u7ae5\u62b5\u7a0e\u989d\u6bcf\u5e74\u6bcf\u4f4d\u4ecd\u6709$2,000\u3002\u6559\u80b2\u62b5\u7a0e\u989d\u89c6\u7eb3\u7a0e\u6240\u5f97\u4e0d\u540c\u6700\u9ad8\u6709$2,500\u7684\u7f8e\u56fd\u673a\u4f1a\u62b5\u7a0e\u989d\uff0c\u6709\u4e9b\u5b66\u751f\u53ef\u7533\u8bf7\u6bcf\u4f4d$2,000\u7684\u7ec8\u8eab\u5b66\u4e60\u62b5\u7a0e\u989d\u3002\u4f4f\u5b85\u80fd\u6e90\u62b5\u7a0e\u989d\u52302020\u5e74\u753130%\u7684\u5408\u683c\u82b1\u8d39\u4e0b\u964d\u523026%\u3002<\/p>\n
\u5de5\u4f5c\u6536\u5165\u62b5\u7a0e\u989d\uff08Earned Income Tax Credit, EITC\u6216\u7b80\u79f0EIC\uff0c\u6216\u8bd1\u4e3a\u4f4e\u6536\u5165\u6d25\u8d34\uff09\uff0c\u6bcf\u4f4d\u7533\u8bf7\u4eba\u6309\u5de5\u4f5c\u6536\u5165\u3001\u5408\u683c\u629a\u517b\u7684\u5b69\u5b50\u7b49\u6761\u4ef6\u83b7\u5f97\u6d25\u8d34\u6570\u989d\uff0c\u6700\u9ad8\u8fbe\u53ef$6,500\u5143\u3002<\/p>\n
\u5c0f\u578b\u751f\u4ea7\u8bbe\u5907\u91c7\u8d2d\u4ecd\u53ef\u7533\u62a5179\u6761\u6b3e\uff0c2020\u5e74\u5f53\u5e74\u62b5\u6263\u91d1\u989d\u9ad8\u8fbe$1,040,000\uff0c\u8d2d\u4e70\u8bbe\u5907\u7684\u4e0a\u9650\u5219\u4e3a$2,590,000\u3002<\/p>\n
\u4e3a\u4e86\u8ba9\u66f4\u591a\u5458\u5de5\u4eab\u53d7\u9000\u4f11\u8ba1\u5212\uff0c\u5e76\u52a0\u5f3a\u9000\u4f11\u50a8\u84c4\uff0c\u8054\u90a6\u653f\u5e9c\u5bf9\u9000\u4f11\u50a8\u84c4\u8ba1\u5212\uff0c\u5982IRA\u7b49\u6709\u6240\u4fee\u6539\uff0c\u79f0\u4e3a\u9000\u4f11\u65b0\u5b89\u5168\u6cd5\u3002\u81ea2020\u5e74\u8d77\uff0c\u5f3a\u5236\u9886\u53d6\u6700\u4f4e\u9000\u4f11\u91d1\uff08RMD\uff09\u7684\u8d77\u59cb\u5e74\u9f84\u81ea70\u5c81\u534a\u63d0\u9ad8\u523072\u5c81\u3002\u65b0\u7a0e\u89c4\u5b9a\u7236\u6bcd\u53ef\u4ee5\u5728\u5b69\u5b50\u51fa\u751f\u6216\u88ab\u9886\u517b\u7684\u4e00\u5e74\u5185\u81eaIRA\u548c401\uff08K\uff09\u7b49\u9000\u4f11\u91d1\u8d26\u6237\u4e2d\u63d0\u65e9\u9886\u53d6\u6700\u9ad8$5000\u800c\u4e0d\u9700\u652f\u4ed810%\u7684\u7f5a\u6b3e\u3002<\/p>\n
2020\u5e74\u9000\u4f11\u8ba1\u5212\u5b58\u5165\u6570\u989d\u6709\u6240\u589e\u52a0\uff0c\u4f8b\u5982401\uff08K\uff09\u6bcf\u5e74\u9650\u989d\u63d0\u9ad8\u5230$19,500\uff0c\u8fc750\u5c81\u8005\u589e\u52a0\u5230$26,000\u3002\u4f20\u7edf\u548cRoth IRA\u63d0\u9ad8\u5230$6,000\uff0c\u8d85\u8fc750\u5c81\u8005\u53ef\u5b58$7,000\u3002Simple IRA\u63d0\u9ad8\u5230$13,500\uff0c\u8fc750\u5c81\u8005\u53ef\u5b58$16,500\u3002<\/p>\n
\u81ea2018\u5e74\u8d77\uff0c\u56fd\u7a0e\u5c40\u5c06\u516c\u53f8\u6240\u5f97\u7a0e\u6700\u9ad8\u7a0e\u7387\u753135%\u964d\u523021%\uff0c\u663e\u8457\u7684\u964d\u5e45\u4f7f\u516c\u53f8\u83b7\u53ef\u89c2\u7701\u7a0e\u3002\u7f8e\u56fd\u4f01\u4e1a\u7684\u6d77\u5916\u5229\u6da6\u82e5\u6c47\u56de\u7f8e\u56fd\u5219\u53ef\u4eab\u53d7\u4e0d\u5c11\u4f18\u60e0\u7a0e\u5219\uff0c\u4ee5\u4fc3\u8fdb\u8d44\u91d1\u56de\u6d41\uff0c\u523a\u6fc0\u4f01\u4e1a\u56de\u7f8e\u6295\u8d44\u3002
\n\u5bf9\u4e8e\u81ea\u987e\u7ecf\u8425\u3001\u5408\u4f19\u4f01\u4e1a\u3001\u6709\u9650\u8d23\u4efb\u4f01\u4e1a\u3001\u5c0f\u578b\u516c\u53f8\uff08S Corporation\uff09\u3001\u623f\u5730\u4ea7\u6295\u8d44\u8005\u7b49\u53ef\u6839\u636e\u65b0\u6cd5\u91c7\u7528\u7a0e\u8d1f\u6d41\u8f6c\u8fc7\u6e21\u5b9e\u4f53\uff08Pass-through Business\uff09\u7684\u7a0e\u52a1\u4f18\u60e0\uff0c\u6700\u9ad8\u6263\u966420%\u7684\u5408\u683c\u5546\u4e1a\u6536\u5165\uff08Qualified Business Income, QBI, 199A\u6cd5\u6848\uff09\uff0c\u5177\u4f53\u6263\u9664\u989d\u5ea6\u89c6\u7eb3\u7a0e\u4eba\u7684\u4e2a\u4eba\u6536\u5165\u548c\u884c\u4e1a\u800c\u6709\u6240\u4e0d\u540c\u30022020\u5e74\u4ee5\u4e2a\u4eba\u5e94\u7a0e\u6536\u5165$163,300\u3001\u592b\u59bb$326,600\u4e3a\u6536\u5165\u4e0a\u9650\uff0c\u4ee5\u786e\u5b9a\u662f\u5426\u53ef\u4ee5\u83b7\u5f9720%\u5168\u989d199A\u6263\u62b5\u3002\u82e5\u4ece\u4e8b\u7279\u5b9a\u670d\u52a1\u884c\u4e1a\uff0c\u5982\u5f8b\u5e08\u3001\u533b\u751f\u3001\u4f1a\u8ba1\u5e08\u3001\u91d1\u878d\u8c18\u8be2\u5e08\u7b49\uff0c\u5bf9\u4eab\u7528199A\u5219\u6709\u66f4\u4e25\u683c\u7684\u8981\u6c42\u3002\u4e00\u65e6\u9700\u8981\u8003\u8651\u5de5\u8d44\u53d1\u653e\u548c\u6298\u65e7\u8d44\u4ea7\u7b49\u56e0\u7d20\uff0c\u8ba1\u7b97\u5c31\u66f4\u4e3a\u590d\u6742\u3002<\/p>\n
\u7f8e\u56fd\u8054\u90a6\u8fd1\u51e0\u5e74\u4e0d\u65ad\u52a0\u5f3aFBAR\u7b80\u8bd1\u4e3a\u201c\u80a5\u5427\u201d\u548cFATCA\u7b80\u8bd1\u4e3a\u201c\u80a5\u5494\u201d\u7684\u6267\u884c\u529b\u5ea6\u3002\u5bf9\u4e8e\u62a5\u7a0e\u4eba\u5728\u7f8e\u56fd\u5883\u5916\u7684\u94f6\u884c\u8d26\u6237\u3001\u80a1\u7968\u3001\u503a\u5238\u3001\u6295\u8d44\u8d44\u91d1\u3001\u4eba\u5bff\u4fdd\u9669\u7b49\u7684\u6301\u6709\u3001\u589e\u51cf\u3001\u8f6c\u79fb\u7b49\uff0c\u7531\u7b7e\u7ea6\u56fd\u91d1\u878d\u673a\u6784\u6216\u7a0e\u5c40\u7b49\u6536\u96c6\uff0c\u5fc5\u8981\u65f6\u53ef\u8fdb\u884c\u8d44\u6599\u4fe1\u606f\u4ea4\u6362\u3002\u6b64\u5916\uff0c2018\u5e74\u8d77\u5168\u7403\u4e00\u767e\u591a\u4e2a\u56fd\u5bb6\u5730\u533a\u7b7e\u5b9a\u6761\u7ea6Common Reporting Standard\uff08\u5171\u540c\u7533\u62a5\u6807\u51c6\uff0c\u7b80\u79f0CRS\u6761\u7ea6\uff09\uff0c\u7f8e\u56fd\u76ee\u524d\u867d\u672a\u52a0\u5165\uff0c\u4e5f\u6709\u672a\u6765\u53ef\u80fd\u52a0\u5165\u7684\u8bf4\u6cd5\u3002\u5404\u56fd\u76f8\u4e92\u534f\u52a9\u67e5\u8d26\u53ca\u76d1\u63a7\uff0c\u8ba9\u5728\u4e16\u754c\u5404\u5730\u7684\u8d22\u52a1\u4fe1\u606f\u66f4\u96be\u9690\u533f\uff0c\u56fd\u9645\u7a0e\u52a1\u5ba1\u8ba1\u5c06\u4f1a\u66f4\u7cbe\u5bc6\u4ed4\u7ec6\u3002<\/p>\n
\u8fd1\u5e74\u6765\uff0c\u67e5\u7a0e\u8d8a\u76ca\u9891\u7e41\uff0c\u7a0e\u52a1\u5c40\u67e5\u7a0e\u4eba\u5458\u4e0d\u65ad\u589e\u52a0\uff0c\u7535\u8111\u7f51\u8def\u66f4\u4e3a\u666e\u53ca\u548c\u7cbe\u786e\uff0c\u56fd\u9645\u7a0e\u52a1\u673a\u6784\u7684\u5408\u4f5c\u4ea6\u6108\u6765\u6108\u7d27\u5bc6\uff0c\u52a0\u4e0a\u65b0\u7a0e\u4e2d\u4e00\u4e9b\u65b0\u89c4\u5219\u4f8b\u5982199A\u7b49\u7684\u4f7f\u7528\uff0c\u7a0e\u5c40\u5bf9\u6240\u5f97\u7a0e\u7684\u67e5\u6838\u66f4\u4e3a\u7ec6\u81f4\uff0c\u6b63\u5728\u7533\u62a52019\u5e74\u6216\u7740\u624b2020\u5e74\u7a0e\u52a1\u8ba1\u5212\u8005\u5e94\u4e88\u8c28\u614e\u5bf9\u5f85\u3002<\/p>\n
\u7531\u4e8e\u53d7\u5230\u65b0\u51a0\u72b6\u75c5\u6bd2\u75ab\u60c5\u7684\u5f71\u54cd\uff0c\u8d22\u52a1\u957f\u9a6c\u4e16\u4e91\uff08Fiona Ma\uff09\u4e5f\u6307\u51fa\uff0c\u539f\u5148\u57283\u670815\u65e5\u5230\u671f\u7684\u5408\u4f19\u4f01\u4e1a\uff08Partnerships\uff09\u548c\u9650\u5236\u8d23\u4efb\u516c\u53f8\uff08LLCs\uff09\u73b0\u5728\u670990\u5929\u7684\u5ef6\u671f\uff0c\u53ef\u4ee5\u57286\u670815\u65e5\u4e4b\u524d\u63d0\u4ea4\u548c\u4ed8\u6b3e\u3002<\/p>\n
\u57282020\u5e743\u670813\u65e5\u53d1\u5e03\u7684\u6d88\u606f\u4e2d\uff0c\u4e5f\u5305\u62ec\u5ba3\u5e03\u65b0\u7684\u5ef6\u671f\u9002\u7528\u4e8e\u4efb\u4f55\u4f01\u4e1a\u5b9e\u4f53\uff0c\u5305\u62ecCorp\uff0cS-Corp\uff0cLLC\uff0cPartnerships\uff0c\u4ee5\u53ca\u5176\u4ed6\u5728\u6b64\u671f\u95f4\u5e94\u62a5\u7a0e\u7684\u5b9e\u4f53\u7c7b\u578b\u3002\u73b0\u5728\uff0c\u5e94\u4e8e4\u670815\u65e5\u63d0\u4ea4\u7eb3\u7a0e\u7533\u62a5\u8868\u7684\u4e2a\u4eba\u7533\u62a5\u4eba\uff0c\u53ef\u4ee5\u57287\u670815\u65e5\u4e4b\u524d\u63d0\u4ea4\u548c\u4ed8\u6b3e\u3002\u4e3a\u4e86\u5e2e\u52a9\u53d7\u8fd1\u671f\u516c\u5171\u536b\u751f\u63aa\u65bd\u5f71\u54cd\u7684\u52a0\u5229\u798f\u5c3c\u4e9a\u4eba\uff0c\u8d22\u52a1\u957f\u9a6c\u4e16\u4e91\uff08Fiona Ma\uff09\u6b63\u5728\u4e0e\u5dde\u957f\u548c\u7acb\u6cd5\u673a\u5173\u5408\u4f5c\uff0c\u6566\u4fc3\u5728\u672a\u6765\u516d\u4e2a\u6708\u91c7\u53d6\u4ee5\u4e0b\u884c\u52a8\uff1a<\/p>\n
— \u6682\u505c$ 800 LLC\u7a0e\u548cLLC\u8d39\u7528\uff0c\u4ee5\u9884\u4ed82020\u65e5\u5386\u7eb3\u7a0e\u5e74\u5ea6\u7684\u9884\u4ed8\u6b3e\uff1b
\n— \u63a8\u8fdf\u5dde\u9500\u552e\u7a0e\uff08Sales Tax\uff09\u7533\u62a5\u622a\u6b62\u65e5\u671f\uff0c\u4e0d\u6536\u53d6\u4efb\u4f55\u5229\u606f\uff0c\u7f5a\u6b3e\u6216\u7f5a\u6b3e\u3002<\/p>\n
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\n— \u7f8e\u56fd\u5c0f\u578b\u4f01\u4e1a\u7ba1\u7406\u5c40\u5df2\u5ba3\u5e03\u5411\u53d7\u65b0\u51a0\u75c5\u6bd2COVID-19\u5f71\u54cd\u7684\u5c0f\u578b\u4f01\u4e1a\u63d0\u4f9b\u6700\u9ad8200\u4e07\u7f8e\u5143\u7684\u707e\u96be\u63f4\u52a9\u8d37\u6b3e\uff0c\u8fd9\u662f\u5e2e\u52a93000\u4e07\u5c0f\u578b\u4f01\u4e1a\u7684\u79ef\u6781\u5f00\u7aef\uff0c www.sba.gov\u3002
\n— \u8428\u514b\u62c9\u66fc\u591a\u5e02\u5df2\u4e3a\u53d7\u65b0\u51a0\u75c5\u6bd2COVID-19\u5f71\u54cd\u7684\u4f01\u4e1a\u8bbe\u7acb\u4e86100\u4e07\u7f8e\u5143\u7684\u7ecf\u6d4e\u6551\u6d4e\u57fa\u91d1\uff0cwww.cityofsacramento.org\u3002
\n— \u4f5c\u4e3a\u6269\u5c55\u8ba1\u52123.0\u7535\u5f71\u548c\u7535\u89c6\u7a0e\u6536\u62b5\u514d\u8ba1\u5212\u7684\u4e00\u90e8\u5206\uff0c\u52a0\u5229\u798f\u5c3c\u4e9a\u7535\u5f71\u59d4\u5458\u4f1a\u5c06\u4ece2020\u5e747\u6708\u52302025\u5e746\u6708\u6bcf\u5e74\u62e8\u6b3e3.3\u4ebf\u7f8e\u5143\uff0c www.film.ca.gov\u3002<\/p>\n
\u8d22\u52a1\u957f\u9a6c\u4e16\u4e91\uff08Fiona Ma\uff09\u5f3a\u8c03\uff0c\u201c\u73b0\u5728\u662f\u65f6\u5019\u8ba9\u6211\u4eec\u7684\u5dde\u548c\u56fd\u5bb6\u56e2\u7ed3\u8d77\u6765\u9762\u5bf9\u8fd9\u573a\u72ec\u7279\u7684\u516c\u5171\u536b\u751f\u5371\u673a\u4e86\u3002\u8fd9\u6837\u4e00\u6765\uff0c\u6211\u4eec\u5c06\u7f13\u89e3\u957f\u671f\u6295\u8d44\u8005\u62c5\u5fe7\uff0c\u5e76\u589e\u5f3a\u52a0\u5229\u798f\u5c3c\u4e9a\u7684\u5b9e\u529b\u548c\u51c6\u5907\uff0c\u6765\u5ea6\u8fc7\u8fd9\u573a\u98ce\u66b4\u3002\u201d<\/p>\n
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