AnnYuan
记录生活点滴，分享旅途快乐
现在大部分人用软件报税，也不再关心怎么计算税的。实际上很多附加税等着收人高的人落网。
年底盘点一下texible income, 看看几个坎均和MAGI(Modified Adjusted Gross Income)有关。
其一，如果夫妻联合报税，MAGI超过25万美元，超过部分需要交3.8%额外的收入税，即net investment income tax (NIIT)。
其二，MAGI也用在决定你的medicare B 的premium(有表可查，MAGI越高交的月费越多)。2024年的premium 用你的2022税表的MAGI来决定（见附表），还有part D的income adjustment 没有在表里，例外情况可以到social security administration申请modified monthly premium （form SSA-44），比如你2023年退休， 你的2024年收入明显减少（MAGI预计少于19万4），而你2022年MAGI超过19万4。2024年可以按2024年预估收入算medicare B 的premium。
MAGI怎么计算呢？ 是下面的总和：adjusted gross income (AGI，Line 11 on Form 1040, 1040-SR, and 1040-NR） plus these, if any: untaxed foreign income, non-taxable Social Security benefits, and tax-exempt interest(line（ 2a of your Form 1040 or 1040-SR，比如免联邦税的基金收入).
我明年开始拿社安金了，可能在85%的社安金要交税那一档，那么15%免税的部分还要加回来算MAGI， 是吗？
|
Full Part B Coverage |
|||
|
Beneficiaries who file individual tax returns with modified adjusted gross income: |
Beneficiaries who file joint tax returns with modified adjusted gross income: |
Income-Related Monthly Adjustment Amount |
Total Monthly Premium Amount |
|
Less than or equal to $103,000 |
Less than or equal to $206,000 |
$0.00 |
$174.70 |
|
Greater than $103,000 and less than or equal to $129,000 |
Greater than $206,000 and less than or equal to $258,000 |
$69.90 |
$244.60 |
|
Greater than $129,000 and less than or equal to $161,000 |
Greater than $258,000 and less than or equal to $322,000 |
$174.70 |
$349.40 |
|
Greater than $161,000 and less than or equal to $193,000 |
Greater than $322,000 and less than or equal to $386,000 |
$279.50 |
$454.20 |
|
Greater than $193,000 and less than $500,000 |
Greater than $386,000 and less than $750,000 |
$384.30 |
$559.00 |
|
Greater than or equal to $500,000 |
Greater than or equal to $750,000 |
$419.30 |
$594.00 |
