明年的家庭收入分配计划就这么定了# Midlife - 人到中年
m*D
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扫描了一下GOP的减税计划，College-education credit还在，似乎少了500。现在的
American Opportunity credit是一年2500。没仔细读，看到的数字是2000.
好，我家一个dependent,孩子不合适child-credit。 没有人头exemption后，新计划的
24000的std. deduction和现在三个人的Std. deduction+人头exemption相当（12700+
3X4050=24850）。算了一下，收入到110K,在减掉24000后，是86000的AGI。这都在新计
划的12%的税率之内。考虑到退休后的收入，margin tax rate也是12%，所以，除了拿
到公司的match-up必需的401K contribution,明年开始不存401K/403B了。但roth还是
值得。考虑到儿子明年上大学，用钱多，不存也好。年底有节余的话，可以考虑买Roth
IRA，两老可以放一万多呢。政府有新政策，老百姓就该有新对策。明年的税收计划就
这么定了。
作为经典中产，新的税收计划我没有大亏（部分现在交15%的税的收入归到12%的新档）
，应该是持平或少量亏损。
下面是新减税计划有关education credit的：
SEC. 25A. AMERICAN OPPORTUNITY TAX CREDIT.
9
‘‘(a) I
N
G
ENERAL
.—In the case of an individual,
10
there shall be allowed as a credit against the tax imposed
11
by this chapter for the taxable year an amount equal to
12
the sum of—
13
‘‘(1) 100 percent of so much of the qualified
14
tuition and related expenses paid by the taxpayer
15
during the taxable year (for education furnished to
16
any eligible student for whom an election is in effect
17
under this section for such taxable year during any
18
academic period beginning in such taxable year) as
19
does not exceed $2,000, plus
20
‘‘(2) 25 percent of so much of such expenses so
21
paid as exceeds the dollar amount in effect under
22
paragraph (1) but does not exceed twice such dollar
23
amount
（二0一七年十一月二日）
声明：
我很可能对这句“12 percent: This rate applies to single filers above $12,000
, up to $45,000. Married couples are subject to this rate starting at $24,
000, up to $90,000.”的理解有误。从别的来源的资料看，收入的前90000，从开始的
0-24000是不交税，后面的从24001-90000是12%。这样的话，我得保证拿到手的钱不超
过九万。。。401K还得用。。。。
我这里主要是提供一个思考的逻辑。现在还只是提案阶段。每个数字的变化度会影响我
的决定。。。
American Opportunity credit是一年2500。没仔细读，看到的数字是2000.
好，我家一个dependent,孩子不合适child-credit。 没有人头exemption后，新计划的
24000的std. deduction和现在三个人的Std. deduction+人头exemption相当（12700+
3X4050=24850）。算了一下，收入到110K,在减掉24000后，是86000的AGI。这都在新计
划的12%的税率之内。考虑到退休后的收入，margin tax rate也是12%，所以，除了拿
到公司的match-up必需的401K contribution,明年开始不存401K/403B了。但roth还是
值得。考虑到儿子明年上大学，用钱多，不存也好。年底有节余的话，可以考虑买Roth
IRA，两老可以放一万多呢。政府有新政策，老百姓就该有新对策。明年的税收计划就
这么定了。
作为经典中产，新的税收计划我没有大亏（部分现在交15%的税的收入归到12%的新档）
，应该是持平或少量亏损。
下面是新减税计划有关education credit的：
SEC. 25A. AMERICAN OPPORTUNITY TAX CREDIT.
9
‘‘(a) I
N
G
ENERAL
.—In the case of an individual,
10
there shall be allowed as a credit against the tax imposed
11
by this chapter for the taxable year an amount equal to
12
the sum of—
13
‘‘(1) 100 percent of so much of the qualified
14
tuition and related expenses paid by the taxpayer
15
during the taxable year (for education furnished to
16
any eligible student for whom an election is in effect
17
under this section for such taxable year during any
18
academic period beginning in such taxable year) as
19
does not exceed $2,000, plus
20
‘‘(2) 25 percent of so much of such expenses so
21
paid as exceeds the dollar amount in effect under
22
paragraph (1) but does not exceed twice such dollar
23
amount
（二0一七年十一月二日）
声明：
我很可能对这句“12 percent: This rate applies to single filers above $12,000
, up to $45,000. Married couples are subject to this rate starting at $24,
000, up to $90,000.”的理解有误。从别的来源的资料看，收入的前90000，从开始的
0-24000是不交税，后面的从24001-90000是12%。这样的话，我得保证拿到手的钱不超
过九万。。。401K还得用。。。。
我这里主要是提供一个思考的逻辑。现在还只是提案阶段。每个数字的变化度会影响我
的决定。。。
