- Charitable Gift Deductions: up to $300 of charitable cash contributions ($600 for married couple) 없어짐, 100% AGI도 없어짐
- Maximum contribution limits for 401(k), 403(b) and 457 은 $19,500 에서$20,500 로 상향 ($6,500 “catch-up” contribution) SIMPLE IRAs is $14,000 ($13,500 in 2021), plus an extra $3,000 for people age 50 and up.
- traditional IRAs and Roth IRAs에 대한 납입한도액을 전년도와 변화 없음. $6,000, plus $1,000 catch-up contribution
- Educator expenses: 250불에서 300불로 상향
- The kiddie tax has less bite in 2022. The first $1,150 of a child’s unearned income is tax-free if the child is 18 years old or younger, or a full-time student under 24. The next $1,150 is taxed at the child’s rate. Any excess over $2,300 is taxed at the parent’s rate.
- Elective vehicle tax credit; 22년 8월 17 이후에 구입한 경우, 미국내에서 final assembly가 된 차량에 한함. https://afdc.energy.gov/laws/inflation-reduction-act , Form 8936을 이용하여 , nonrefundable credit ranges from $2,500 to $7,500, and eligibility depends on the vehicle’s weight, how many cars the manufacturer has sold and whether you own the car.
- foreign earned income exclusion:108,700 에서 $112,000 로 상향
- 2022년도 maximum Earned Income Tax Credit 금액은 $6,935 for qualifying taxpayers who have three or more qualifying children, up from $6,728 for tax year 2021.
- EIC 관련 investment income $10,000에서 $10,300로 상향
- Child tax credit: 2021년 이전 규정으로 돌아감, 17세 미만의 자녀한명당 $2,000까지, AGI가 $400,000 (MFJ) or $200,000 (all other filers) 넘으면 credit 금액이 줄어듬. Your credit amount will be reduced by $50 for each $1,000 of income exceeding the threshold until it is eliminated. Nonrefundable, Additional child tax credit $1,500 partially refundable.
- Child and Dependent care credit; 50%가 35% 로 하향 (AGI가 $15,000 이하이면 35% 줄어들다가 AGI가 $43,000넘으면 20%) 비용도 $8,000($16,000)에서$3,000($6,000)으로 하향, MFS는 안됨, nonrefundable
- The Social Security annual wage base is $147,000
- The lifetime estate and gift tax exemption금액은 $11.7 에서 $12.06 million 로 증가
- Annual gift tax exclusion $15,000 에서 $16,000 per done 상향 조정
