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Category Archives: Tax Deductions And Credits

Tax Rates & Deductions- 2016 Tax Returns

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Tax Rates & Deductions- 2015 Returns

TAX RATES & DEDUCTIONS FOR 2015 TAX RETURNS/ FILED IN 2016:

TAX RATES:

SINGLE: TAXABLE INCOME
0 to 9225                   X           10%          Minus         0.00                 Equals TAX
9226 to 37450           X           15%          Minus         461.25             Equals TAX
37451 to 90750         X           25%          Minus         4206.25           Equals TAX
90751 to 189300       X           28%          Minus         6928.75           Equals TAX
189301 to 411500     X           33%          Minus         16393.75         Equals TAX
411501 to 413200     X           35%          Minus         24623.75         Equals TAX
413201 and up          X           39.60%     Minus         43630.95         Equals TAX

MFJ/QW:TAXABLE INCOME
0 to 18450                 X           10%          Minus         0.00                 Equals TAX
18451 to 74900         X           15%          Minus         922.50             Equals TAX
74901 to 151200       X           25%          Minus         8412.50           Equals TAX
151201 to 230450     X           28%          Minus         12948.50         Equals TAX
230451 to 411500     X           33%          Minus         24471.50         Equals TAX
411501 to 464850     X           35%          Minus         32701.00         Equals TAX
464851 and up          X           39.60%     Minus         54084.10         Equals TAX

HOH: TAXABLE INCOME
0 to 13150                 X           10%          Minus         0.00                 Equals TAX
13151 to 50200         X           15%          Minus         657.50             Equals TAX
50201 to 129600       X           25%          Minus         5677.50           Equals TAX
129601 to 209850     X           28%          Minus         9565.50           Equals TAX
209851 to 411500     X           33%          Minus         20058.00         Equals TAX
411501 to 439000     X           35%          Minus         28288.00         Equals TAX
439001 and up          X           39.60%     Minus         48482.00         Equals TAX

MFS: TAXABLE INCOME
0 to 9225                   X           10%          Minus         0.00                 Equals TAX
9226 to 37450           X           15%          Minus         461.25             Equals TAX
37451 to 75600         X           25%          Minus         4206.25           Equals TAX
75601 to 115225       X           28%          Minus         6474.25           Equals TAX
115226 to 205750     X           33%          Minus         12235.50         Equals TAX
205751 to 232425     X           35%          Minus         16350.50         Equals TAX
232426 and up          X           39.60%     Minus         27042.05         Equals TAX

STANDARD DEDUCTIONS:

SINGLE/MFS             6300
MFJ/QW                    12600
HOH                           9250

Additional added if 65 or older or blind/per person, per event:
MFJ/QW/MFS            plus 1250
S/HOH                       plus 1550

PERSONAL EXEMPTIONS:      4000 Per Person

STANDARD MILEAGE RATES:

BUSINESS                 57.5 Cents per Mile
CHARITABLE            14 Cents per Mile
MEDICAL                   23 Cents per Mile
MOVING                    23 Cents per Mile

EIC MAXIMUM INCOME LIMITS:
CHILDREN:           NONE              1                 2                  3
MFJ                       20330        44651        49974          53267
S/HOH/QW           14820        39131         44454         47747

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IRS Begins Accepting Returns January 20th, 2015

Despite rumors of the IRS starting tax season later than the previous years, the IRS has now said it will begin accepting tax returns on January 20, 2015. Congress did indeed seem to drag their feet for quite awhile, knowing many Tax-Extenders had expired at the end of 2013, but thankfully, they finally decided to continue with many of the Tax-Extenders, and the legislation was signed into law on Dec. 19, 2014. Unfortunately, they only extended them through Dec. 31, 2014! It would make more sense for them to set a longer extension, instead of having to revisit this topic at the last minute each year. But, oh the politics!

Some of the popular tax breaks that were extended for 2014 include:

Educator Expense- up to $250

Deduction of PMI (Private Mortgage Insurance)

Deduction of State Sales Tax in lieu of State Income Tax

Mortgage Debt Forgiveness

Tax-Free Distributions from an IRA for Charitable Purposes

Increased Section 179 Expense Limits

 

2015 Standard Mileage Rates

2015- Standard Mileage Rates

(cents per mile for 2015 Tax Returns)

Business                      57.5

Medical/Moving         23

Charitable                   14

Education Credits – Items Needed

Educational Credits – Items Needed

Educational Credits can be confusing. Here is a list to help you gather the information you will need to bring to figure the credit properly:

Students need a 1098T from each school attended. Printing this out from the school’s website is usually best because it often contains more details.

This can also sometimes be printed from 1098t.com for just the form.

Also, it is best to bring a print out of the school account statements showing charges (tuition, fees, room & board, other expenses) and credits (scholarships, grants, payments, adjustments, etc.) for each term/semester attended (Spring, Summer, Fall (current tax year) and Spring (next year)) because sometimes this is included and/or has adjustments needed to calculate the credit properly. This is usually available on the school’s website. Even if you do not receive a 1098T, this statement is still necessary.

Also, the amount spent for book and supplies (calculator, specific software, art supplies, etc.) required for classes during the current tax year are needed. It is best to keep receipts.

Out-of-pocket expenses include those paid for with a student loan or paid by another person for the student, such as by a parent or grandparent.

Note if any of the scholarships or grants received are for a specified use- ex. books, room & board, etc. Scholarships received/used for room & board are taxable to the student.

It is also important to know what years the American Opportunity Credit or Hope Credit have previously been claimed for the student.

Also, bring information for any student loan interest paid or distributions received from an Educational Savings Plan.

 

2014 Standard Mileage Rates

2014- Standard Mileage Rates

(cents per mile for 2014 Tax Returns)

Business                      56

Medical/Moving         23.5

Charitable                   14

2013 Standard Mileage Rates

2013- Standard Mileage Rates

(cents per mile for 2013 Tax Returns)

Business                      56.5

Medical/Moving         24

Charitable                   14

 

 

Individual Insurance Mandate Set To Take Effect In 2014

Effective January 1, 2014, the Affordable Care Act requires that most U.S. Citizens, subject to some limited exceptions (including grandfathered health plans, Medicare, Medicaid, & health care sharing plans), have health insurance or face a penalty. The penalty is calculated as the greater of a preset applicable dollar amount or a percentage of household adjusted gross income, and is set to increase each year. The individual mandate is scheduled to take effect in spite of a delay in the mandate that most larger businesses provide health insurance to their employees.

To learn more, visit www.irs.gov/aca

or www.healthcare.gov

or www.sba.gov/healthcare

 

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