2024년 미국 Tax return 관련 업데이트

조회수 244


1. 기본공제(Standard Deduction)

Single

$14,600 ($13,850 in 2023)

Married Filing Separate

$14,600 ($13,850 in 2023)

Head of Household

$21,900 ($20,800 in 2023)

Married Filing Joint Return

$29,200 ($27,700 in 2023)



2. 해외소득공제(Foreign Earned Income Exclusion)

$126,500 ($ 120,000 in 2023)


3. 증여공제한도(Annual Exclusion For Gifts)


A. 미국인이 증여시 아래의 공제한도를 넘는 경우 증여자(donor)가 Form 709를 통해 IRS에 보고해야 합니다. 

-$18,000 ($ 170,000 in 2023)

-$185,000 ($175,000 in 2023)

-통합세액공제금액(Unified Tax Credit )인 누적금액 $13.61 million (약190억원)까지는 세금이 따로 부과되지 않습니다.  


B. 외국인으로부터 증여 받는 경우 수증자(donee)가 $100,000을 넘는 경우에 Form 3520을 통해 IRS에 보고해야 합니다. 

따로 세금을 내야하는 대상은 아니지만 보고를 누락하거나 늦게 보고하게 되면 그 벌금이 높습니다. (최소 $10,000 이상, 최대 자산가치의 25%까지)


4. 2022년도 소득별 적용 세율 


2024 tax rate

Single

Married filing jointly

Married filing separately

Head of household

10%

$0 to $11,600

$0 to $23,200

$0 to $11,600

$0 to $16,550

12%

$11,601 to $47,150

$23,201 to $94,300

$11,601 to $47,150

$16,551 to $63,100

22%

$47,151 to $100,525

$94,301 to $201,050

$47,151 to $100,525

$63,101 to $100,500

24%

$100,526 to $191,950

$201,051 to $383,900

$100,526 to $191,950

$100,501 to $191,950

32%

$191,951 to $243,725

$383,901 to $487,450

$191,951 to $243,725

$191,951 to $243,700

35%

$243,726 to $609,350

$487,451 to $731,200

$243,726 to $365,600

$243,701 to $609,350

37%

$609,351 or more

$731,201 or more

$365,601 or more

$609,351 or more

Source: IRS.




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