{"id":237991,"date":"2023-04-09T09:54:43","date_gmt":"2023-04-09T16:54:43","guid":{"rendered":"https:\/\/newsforchinese.com\/v3\/?p=237991"},"modified":"2023-04-09T10:01:31","modified_gmt":"2023-04-09T17:01:31","slug":"%e5%be%9e%e9%9b%bb%e5%8b%95%e8%bb%8a%e7%a8%85%e6%94%b6%e6%b8%9b%e5%85%8d%e5%88%b0%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3%e6%88%b6%e8%ae%8a%e5%8c%96","status":"publish","type":"post","link":"https:\/\/newsforchinese.com\/v3\/2023\/04\/09\/%e5%be%9e%e9%9b%bb%e5%8b%95%e8%bb%8a%e7%a8%85%e6%94%b6%e6%b8%9b%e5%85%8d%e5%88%b0%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3%e6%88%b6%e8%ae%8a%e5%8c%96\/","title":{"rendered":"\u65b0\u6cd5\u89e3\u6790-\u96fb\u52d5\u8eca\u7a05\u6536\u6e1b\u514d\u5230\u9000\u4f11\u91d1\u5e33\u6236\u8b8a\u5316"},"content":{"rendered":"\n<p>\u96a8\u8457 2023 \u5e74\u7684\u5230\u4f86\uff0c\u7f8e\u570b\u7684\u7a05\u6cd5\u653f\u7b56\u4e5f\u8fce\u4f86\u4e86\u4e00\u7cfb\u5217\u7684\u8b8a\u5316\u3002\u4e3b\u8981\u5305\u542b\u4e86\u56db\u500b\u91cd\u8981\u90e8\u5206\uff1a\u51ac\u5b63\u98a8\u66b4\u6240\u53d7\u5f71\u97ff\u5dde\u7684\u81ea\u52d5\u5ef6\u671f\u5831\u7a05\u30012022 \u5e74\u964d\u4f4e\u901a\u8ca8\u81a8\u8139\u6cd5\u6848\u8981\u9ede\u3001\u6cd5\u6848\u201cSecure Act 2.0\u201d\u4e2d\u5c0d\u9000\u4f11\u91d1\u5e33\u6236\u7684\u8b8a\u66f4\uff0c\u4ee5\u53ca 2023 \u5e74\u5ea6\u91cd\u8981\u7a05\u6cd5\u65b0\u898f\u3002\u5728\u4e0b\u9762\u7684\u6587\u7ae0\u4e2d\uff0c\u6211\u5c07\u70ba\u60a8\u89e3\u6790\u9019\u4e9b\u90e8\u5206\u7684\u5167\u5bb9\u3002<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>\u51ac\u5b63\u98a8\u66b4\u53d7\u5f71\u97ff\u7684\u7e23\uff0c\u6240\u5f97\u7a05\u7533\u5831\u81ea\u52d5\u5ef6\u9577\u81f3 10\/16\/2023<br>2023 \u5e74 2 \u6708 24 \u65e5\uff0c\u7f8e\u570b\u570b\u7a05\u5c40\uff08IRS\uff09\u5ba3\u4f48\u4e86\u4e00\u9805\u95dc\u65bc\u52a0\u5229\u798f\u5c3c\u4e9e\u5dde\u3001\u963f\u62c9\u5df4\u99ac\u5dde\u548c\u55ac\u6cbb\u4e9e\u5dde\u90e8\u5206\u5730\u5340\u5c45\u6c11\u548c\u4f01\u696d\u7684\u91cd\u8981\u7a05\u52d9\u66f4\u65b0\u3002\u7531\u65bc\u9019\u4e9b\u5730\u5340\u5728 2022 \u5e74\u51ac\u5b63\u906d\u53d7\u4e86\u56b4\u91cd\u7684\u98a8\u66b4\u5f71\u97ff\uff0cIRS \u6c7a\u5b9a\u5ef6\u9577\u5176\u7533\u5831\u548c\u7e73\u7a05\u671f\u9650\uff0c\u4ee5\u5e6b\u52a9\u53d7\u707d\u4eba\u54e1\u6709\u8db3\u5920\u7684\u6642\u9593\u4f86\u8655\u7406\u4ed6\u5011\u7684\u7a05\u52d9\u4e8b\u52d9\u3002<\/p>\n\n\n\n<p>\u6839\u64da IRS \u7684\u516c\u544a\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u7d0d\u7a05\u4eba\u73fe\u5728\u53ef\u4ee5\u5c07\u500b\u4eba\u6240\u5f97\u7a05\u7533\u5831\u671f\u9650\u5f9e\u539f\u5b9a\u7684 4 \u6708 18 \u65e5\u5ef6\u9577\u81f310 \u6708 16 \u65e5\u3002\u6b64\u5916\uff0c\u5404\u7a2e\u4f01\u696d\u7533\u5831\u671f\u9650\u5f9e\u539f\u5b9a\u7684 3 \u6708 15 \u65e5\u548c 4 \u6708 18 \u65e5\u5ef6\u9577\u81f3 10 \u6708 16 \u65e5\uff0c\u975e\u76c8\u5229\u7d44\u7e54\u7533\u5831\u671f\u9650\u5f9e\u539f\u5b9a\u7684 5 \u6708 15 \u65e5\u5ef6\u9577\u81f3 10 \u6708 16 \u65e5\u3002\u9019\u610f\u5473\u8457\u53d7\u707d\u5730\u5340\u7684\u5c45\u6c11\u548c\u4f01\u696d\u5c07\u6709\u66f4\u591a\u7684\u6642\u9593\u4f86\u6e96\u5099\u548c\u63d0\u4ea4\u4ed6\u5011\u7684\u7a05\u52d9\u7533\u5831\uff0c\u4e26\u907f\u514d\u53ef\u80fd\u7684\u6eef\u7d0d\u91d1\u548c\u5229\u606f\u3002<\/p>\n\n\n\n<p>\u6b64\u5916\uff0c\u7b26\u5408\u689d\u4ef6\u7684\u7d0d\u7a05\u4eba\u9084\u53ef\u4ee5\u5728 10 \u6708 16 \u65e5\u524d\u5411\u5176\u500b\u4eba\u9000\u4f11\u5e33\u6236\u548c\u91ab\u7642\u5132\u84c4\u5e33\u6236\u505a 2022 \u5e74\u7684\u5b58\u653e\u3002\u9019\u4e00\u8209\u63aa\u65e8\u5728\u5e6b\u52a9\u53d7\u707d\u4eba\u54e1\u66f4\u597d\u5730\u898f\u5283\u5176\u9000\u4f11\u548c\u91ab\u7642\u5132\u84c4\u8a08\u756b\uff0c\u4ee5\u61c9\u5c0d\u707d\u5f8c\u91cd\u5efa\u3002<\/p>\n\n\n\n<p>\u9664\u4e86\u500b\u4eba\u6240\u5f97\u7a05\u7533\u5831\u548c\u4f01\u696d\u7533\u5831\u7684\u5ef6\u671f\u4e4b\u5916\uff0c10 \u6708 16 \u65e5\u7684\u622a\u6b62\u65e5\u671f\u9084\u9069\u7528\u65bc 2022 \u5e74\u7b2c\u56db\u5b63\u5ea6\u7684\u9810\u4ea4\u7a05\u548c 2023 \u5e74\u9810\u4ea4\u7a05\uff0c\u9019\u4e9b\u901a\u5e38\u5206\u5225\u5230\u671f\u65bc 2023 \u5e74 4 \u6708 18 \u65e5\u30016 \u6708 15 \u65e5\u548c 9 \u6708 15 \u65e5\u3002\u6b64\u5916\uff0c2023 \u5e74 1 \u6708 31 \u65e5\u30014 \u6708 30 \u65e5\u548c 7 \u6708 31 \u65e5\u901a\u5e38\u5230\u671f\u7684\u85aa\u8cc7\u7a05\u7533\u5831\u4e5f\u53ef\u5728 10 \u6708 16 \u65e5\u4e4b\u524d\u5b8c\u6210\u3002\u52a0\u5dde AB150 \u6cd5\u6848\uff08Pass-Through Entity Elective Tax \u2013 PEET\uff09\u7a05\u6536\u652f\u4ed8\uff0c\u622a\u6b62\u65e5\u671f\u5206\u5225\u70ba2023 \u5e74 3 \u6708 15 \u65e5\u548c 6 \u6708 15 \u65e5\uff0c\u4e5f\u53ef\u5ef6\u9577\u81f3 10 \u6708 16 \u65e5\u524d\u652f\u4ed8\u3002<\/p>\n\n\n\n<p>\u9700\u8981\u6ce8\u610f\u7684\u662f\uff0c\u52a0\u5dde\u5df2\u7d93\u5ba3\u4f48\u5c07\u9075\u5faa IRS \u7684\u5ef6\u671f\u7533\u5831\u548c\u7d0d\u7a05\u671f\u9650\u3002\u7136\u800c\uff0c\u5ef6\u671f\u7533\u5831\u548c\u7e73\u7a05\u7684\u6642\u9593\u4e0d\u9069\u7528\u65bc\u4f4d\u65bc\u4ee5\u4e0b 7 \u500b\u7e23\u7684\u5c45\u6c11\u548c\u4f01\u696d\uff1aImperial, Kern, Lassen, Modoc, Plumas, Shasta,and Sierra.<\/p>\n\n\n\n<p><strong>2022 \u5e74\u964d\u4f4e\u901a\u8ca8\u81a8\u8139\u6cd5\u6848\u91cd\u9ede \u2013 Inflation Act of 2022<\/strong><br>\u96a8\u8457 2022 \u5e74\u901a\u8ca8\u81a8\u8139\u58d3\u529b\u7684\u4e0d\u65b7\u589e\u52a0\uff0c\u653f\u5e9c 2022 \u5e74 8 \u6708 16 \u65e5\u901a\u904e\u4e86\u201c\u964d\u4f4e\u901a\u8ca8\u81a8\u8139\u6cd5\u6848\u201d\uff0c \u76ee\u7684\u662f\u6e1b\u4f4e\u901a\u8ca8\u81a8\u8139\uff0c\u4e26\u9f13\u52f5\u7da0\u8272\u4f7f\u7528\u548c\u751f\u7522\uff0c\u6539\u5584\u91ab\u4fdd\u5065\u5eb7\u4fdd\u96aa\u8cbb\u7528\u88dc\u8cbc\uff0c\u52a0\u5f37\u570b\u7a05\u5c40\u6548\u7387\uff0c\u4e26\u8207\u85e5\u54c1\u516c\u53f8\u5c31\u91ab\u7642\u4fdd\u96aa\u50f9\u683c\u9032\u884c\u8ac7\u5224\u3002\u4ee5\u4e0b\u662f\u7d0d\u7a05\u4eba\u6700\u95dc\u5fc3\u7684\u5e7e\u500b\u9805\u76ee\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u589e\u52a0\u7814\u767c\u8cbb\u7528\u62b5\u6263\u85aa\u8cc7\u7a05 &#8211; Increase in Research Credit against payroll tax<br>\u81ea 2023 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u5c0f\u578b\u4f01\u696d\u7684\u7814\u767c\u8cbb\u7528\u62b5\u6263\u85aa\u8cc7\u7a05\uff0c\u5f9e\u6bcf\u5e74 25 \u842c\u5143\u589e\u52a0\u5230\u6bcf\u5e74 50\u842c\u5143\u3002\u4e26\u5141\u8a31\u672a\u4f7f\u7528\u7684\u91d1\u984d\u672a\u4f86\u4f7f\u7528\u3002<br>\u5c0f\u578b\u4f01\u696d\uff0c\u6307\u7684\u662f\u5e74\u6536\u5165\u4e0d\u8d85\u904e 500 \u842c\u5143\u4e14\u672a\u8d85\u904e 5 \u5e74\u7684\u4f01\u696d\u3002 \u9700\u8981\u63d0\u4ea4 Form 8974\uff08\u8a08\u7b97\u5b63\u5ea6\u53ef\u7528\u7684\u62b5\u6263\u984d\uff09\u9644\u52a0\u5230 Form 941\uff08\u5de5\u8cc7\u7a05\u7533\u5831\u8868\uff09\u3002<\/li>\n\n\n\n<li>\u7da0\u8272\u80fd\u6e90\u6fc0\u52f5 &#8211; Green Energy Incentives\uff1a2023 \u5e74 1 \u6708 1 \u65e5 &#8211; 2032 \u5e74 12 \u6708 31 \u65e5\u671f\u9593\u751f\u6548<br>(A) Homeowners Energy Efficient Home Improvement Credit<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"369\" data-attachment-id=\"237992\" data-permalink=\"https:\/\/newsforchinese.com\/v3\/2023\/04\/09\/%e5%be%9e%e9%9b%bb%e5%8b%95%e8%bb%8a%e7%a8%85%e6%94%b6%e6%b8%9b%e5%85%8d%e5%88%b0%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3%e6%88%b6%e8%ae%8a%e5%8c%96\/1-408\/\" data-orig-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1.jpg\" data-orig-size=\"700,431\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"1\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1-600x369.jpg\" src=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1-600x369.jpg\" alt=\"\" class=\"wp-image-237992\" srcset=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1-600x369.jpg 600w, https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1-300x185.jpg 300w, https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/1.jpg 700w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p>\u5e74\u5ea6\u62b5\u6263\u984d\u4e0a\u9650\u70ba\u6bcf\u5e74 1200 \u5143\u3002<br>\u8981\u6c42\uff1a\u5fc5\u9808\u5728\u7f8e\u570b\u5b89\u88dd\uff0c\u4e26\u9810\u8a08\u6539\u5584\u6301\u7e8c 5 \u5e74\u3002\u4e26\u4e0d\u9650\u5236\u7528\u9014\uff0c\u53ea\u9700\u7528\u4f5c\u4f4f\u5b85\u5373\u53ef\u3002\u5f9e 2025 \u5e74\u958b\u59cb\uff0c\u9700\u8981\u88fd\u9020\u5546 ID \u865f\u78bc\u624d\u80fd\u7533\u9818\u62b5\u6263\u984d\u3002<\/p>\n\n\n\n<p>(B) Electric Vehicle (EV) Charger Credit<br>\u9069\u7528\u65bc\u4f4e\u6536\u5165\u793e\u5340\u6216\u8fb2\u6751\u5730\u5340\u7684\u5bb6\u5ead\u62b5\u6263\u984d=\u5145\u96fb\u5668\u6210\u672c\u00d730\uff05\uff0c\u6700\u9ad8\u4e0d\u8d85\u904e 1000\u5143\u3002<\/p>\n\n\n\n<p>(C) \u96fb\u52d5\u6c7d\u8eca\u2013 2022 \u5e74 8 \u6708 15 \u65e5\u5f8c\u751f\u6548<br>\uf0b7 \u96fb\u52d5\u6c7d\u8eca\u5fc5\u9808\u5728\u5317\u7f8e\u7d44\u88dd\u3002<br>KIA \u548c\u4fdd\u6642\u6377 Porsche \u6c7d\u8eca\u5c07\u4e0d\u7b26\u5408\u7533\u8acb\u62b5\u6263\u984d\uff0c\u56e0\u70ba\u5b83\u5011\u6c92\u6709\u5728\u5317\u7f8e\u7d44\u88dd\u3002<br>\u8eca\u8f1b\u662f\u5426\u6700\u7d42\u5728\u7f8e\u570b\u7d44\u88dd\u5c07\u901a\u904e VIN \u865f\u78bc\u9032\u884c\u8ffd\u8e64\u3002<br>\uf0b7 \u8cfc\u8cb7\u50f9\u683c\u4e0a\u9650\uff082023 \u5e74 1 \u6708 1 \u65e5\u751f\u6548\uff09\uff1a\u8ca8\u8eca\u3001SUV \u548c pickup \u8eca\u70ba 80,000 \u5143\uff0c<br>\u8f4e\u8eca\u70ba 55,000 \u5143\u3002<\/p>\n\n\n\n<p>\uf0b7 \u62b5\u6263\u984d\uff08credit\uff09\uff1a\u7d14\u96fb\u52d5\u548c\u63d2\u96fb\u5f0f\u6df7\u5408\u52d5\u529b\u8eca\u578b\u70ba 7,500 \u5143\u3002<br>\uf0b7 \u8abf\u6574\u5f8c\u7684\u7e3d\u6536\u5165\uff08AGI\uff09\u9650\u5236\uff082023 \u5e74 1 \u6708 1 \u65e5\u751f\u6548\uff09\uff1a<br>\u55ae\u8eab\uff1a150,000 \u5143\uff0c\u6236\u4e3b\uff1a200,000 \u5143\uff0c\u592b\u59bb\u806f\u5408\u7533\u5831\uff1a300,000 \u5143\u3002<br>\u5f9e 2024 \u5e74\u958b\u59cb\uff0c\u5c07\u62b5\u6263\u984d\u8f49\u79fb\u5230\u7d93\u92b7\u5546\u53ef\u6210\u70ba\u96fb\u52d5\u6c7d\u8eca\u9996\u4ed8\u6b3e\u3002<br>\uf0b7 \u5c0d\u65bc\u4e8c\u624b\u8eca\uff082023 \u5e74 1 \u6708 1 \u65e5\u751f\u6548\uff09\uff1a\u62b5\u6263\u9650\u984d\u70ba\u8cfc\u8cb7\u50f9\u683c\u7684 30%\u6216 4,000 \u5143\uff0c\u53d6\u8f03\u4f4e\u8005\u3002AGI \u9650\u5236\u70ba\uff1a\u55ae\u8eab\uff1a75,000 \u5143\uff0c\u6236\u4e3b\uff1a112,000 \u5143\uff0c\u592b\u59bb\u806f\u5408\u7533\u5831\uff1a<br>150,000 \u5143\u3002<br>(D) \u5546\u7528\u96fb\u52d5\u6c7d\u8eca\uff1a\u65bc 2022 \u5e74 12 \u6708 31 \u65e5\u4e4b\u5f8c\u8cfc\u8cb7\u6c92\u6709\u6536\u5165\u9650\u5236\u6216\u50f9\u683c\u4e0a\u9650\u3002<br>\u8ca8\u8eca\u91cd\u91cf\u5728 14,000 \u78c5\u4ee5\u4e0b\u7684\u8eca\u8f1b\u62b5\u6263\u984d\u70ba 7,500 \u5143\uff0c\u91cd\u91cf\u5728 14,000 \u78c5\u4ee5\u4e0a\u62b5\u6263\u984d\u70ba 40,000 \u5143\u3002<br>(E) \u4f4f\u5b85\u7528\u592a\u967d\u80fd\u96fb\u6c60\u677f &#8211; \u6709\u6548\u671f\u5f9e 2022 \u5e74 1 \u6708 1 \u65e5\u5230 2034 \u5e74 12 \u6708 31 \u65e5<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"243\" data-attachment-id=\"237993\" data-permalink=\"https:\/\/newsforchinese.com\/v3\/2023\/04\/09\/%e5%be%9e%e9%9b%bb%e5%8b%95%e8%bb%8a%e7%a8%85%e6%94%b6%e6%b8%9b%e5%85%8d%e5%88%b0%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3%e6%88%b6%e8%ae%8a%e5%8c%96\/2-359\/\" data-orig-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/2.jpg\" data-orig-size=\"600,243\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/2.jpg\" src=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/2.jpg\" alt=\"\" class=\"wp-image-237993\" srcset=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/2.jpg 600w, https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/2-300x122.jpg 300w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<p>(F) \u5546\u696d\u5efa\u7bc9\u7528\u592a\u967d\u80fd\u96fb\u6c60\u677f &#8211; \u6709\u6548\u671f\u70ba 2023 \u5e74 1 \u6708 1 \u65e5\u81f3 2034 \u5e74 12 \u6708 31 \u65e5<br>\u62b5\u6263\u984d = \u592a\u967d\u80fd\u96fb\u6c60\u677f\u6210\u672c\u7684 30\uff05\uff08\u4f8b\u5982\uff1a\u5982\u679c\u82b1\u8cbb$20,000 \u8cfc\u8cb7\u592a\u967d\u80fd\u96fb\u6c60\u677f\uff0c\u5247\u53ef\u7372\u5f97$6,000 \u7684\u62b5\u6263\u984d\uff09<br>\u6298\u820a\u57fa\u790e\uff1a\u592a\u967d\u80fd\u62b5\u6263\u984d\u5c07\u6e1b\u5c11\u6298\u820a\u57fa\u790e\uff08\u4f8b\u5982\u4e0a\u4f8b\uff1a$20,000-\uff08$6,000 \/ 2\uff09=$17,000\uff09\uff0c\u6298\u820a\u57fa\u790e\u70ba$17,000\u3002<br>\u592a<br>\u967d\u80fd\u96fb\u6c60\u677f\u70ba 5 \u5e74 MCAR \u8ca1\u7522\uff0c\u4e0d\u9069\u7528\u7b2c 179 \u689d\u6b3e\u52a0\u901f\u6298\u820a\u8cbb\u7528\u3002<br>\u96fb\u6c60\u677f\u7cfb\u7d71\u5fc5\u9808\u662f\u65b0\u7684\u4e14\u4f4d\u65bc\u7f8e\u570b\u3002<br>\u5fc5\u9808\u6301\u6709\u8ca1\u7522 5 \u5e74\uff0c\u5426\u5247\u62b5\u6263\u91d1\u984d\u5c07\u8f49\u70ba\u6536\u5165\u3002<br>\u5141\u8a31\u7d0d\u7a05\u4eba\u53ef\u5c07\u62b5\u6263\u984d\u51fa\u552e\u7d66\u7121\u95dc\u806f\u65b9\uff08unrelated party\uff09\u4ee5\u7372\u53d6\u73fe\u91d1\u3002<\/p>\n\n\n\n<p><strong>\u201cSecure Act 2.0\u201d\u6cd5\u6848\u95dc\u65bc\u9000\u4f11\u91d1\u53ca 529 \u5e33\u6236\u7684\u65b0\u6cd5\u898f<br>2022 \u5e74 12 \u6708\uff0c\u7e3d\u7d71\u7c3d\u7f72\u4e86\u5099\u53d7\u77da\u76ee\u7684\u201cSecure Act 2.0\u201d\u6cd5\u6848\uff0c\u8a72\u6cd5\u6848\u5c0d\u9000\u4f11\u91d1\u548c 529 \u6709\u65b0\u7684\u898f\u5b9a\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>401(k)\u8a08\u756b\u8ffd\u52a0\u5b58\u653e\u9650\u984d (401(k) catch-up contribution limit)<br>\u81ea 2023 \u5e74\u8d77\uff0c401(k)\uff0c 403(b) \u548c 457 \u9000\u4f11\u8a08\u756b\u7684\u6700\u9ad8\u5b58\u653e\u9650\u984d\u63d0\u5347\u81f3 22,500 \u5143\uff0c50 \u6b72\u53ca\u4ee5\u4e0a\u54e1\u5de5\u53ef\u8ffd\u52a0 6,500 \u5143\u3002<br>SIMPLEs \u5e33\u6236\u6700\u9ad8\u5b58\u653e\u9650\u984d\u63d0\u5347\u81f3$15,500\uff0c\u53ef\u8ffd\u52a0 3,500 \u5143\u3002<br>\u50b3\u7d71\u548c Roth IRA \u7684\u5b58\u653e\u4e0a\u9650\u589e\u52a0\u81f3 6,500 \u5143\uff0c\u53ef\u8ffd\u52a0 1,000 \u5143\u3002<br>\u592b\u59bb\u5408\u4f75\u7533\u5831\u6536\u5165\u8d85\u904e 228,000 \u5143\uff0c\u55ae\u8eab\u6536\u5165\u8d85\u904e 153,000 \u5143\uff0c\u5247\u53ef\u5b58\u653e Roth \u9000\u4f11\u91d1\u5c07\u9010\u6f38\u6e1b\u5c11\u3002<\/li>\n\n\n\n<li>RMD (Required Minimum Distributions): \u6700\u4f4e\u9000\u4f11\u91d1\u63d0\u9818\u9650\u984d2023 \u5e74\uff0cRMD \u7684\u63d0\u9818\u5e74\u9f61\u9580\u6abb\u63d0\u9ad8\u81f3 73 \u6b72\uff0c2033 \u5e74\u63d0\u9ad8\u81f3 75 \u6b72\u3002<br>2022 \u5e74\uff0c\u5e74\u9f61\u9054 72 \u6b72\u7684\u7d0d\u7a05\u4eba\u5c07\u9700\u8981\u6bcf\u5e74\u958b\u59cb\u53d6\u51fa\u6700\u4f4e\u9000\u4f11\u91d1\uff0c\u672a\u80fd\u6309\u6642\u53d6\u51fa RMD \u7684\u7f70\u6b3e\u70ba\u6700\u4f4e\u9000\u4f11\u91d1\u7684 50%\u3002<br>2022 \u5e74 12 \u6708 30 \u65e5\u8d77\uff0c\u7f70\u6b3e\u5f9e 50%\u964d\u81f3 25%\u3002<br>2024 \u5e74\u8d77 Roth 401(k) \u5c07\u6c92\u6709 RMD \u7684\u9650\u5236\u3002<\/li>\n\n\n\n<li>\u52a0\u5dde\u6559\u80b2\u5132\u84c4\u8a08\u756b<br>2024 \u5e74\u8d77\uff0c\u53ef\u4ee5\u5c07 529 \u8a08\u756b\u5e33\u6236\u4e2d\u7684\u9918\u984d\u8f49\u81f3 Roth IRA\uff0c\u4f46\u6b64\u5e33\u6236\u9700\u81f3\u5c11\u6709 15 \u5e74\u4e4b\u4e45\uff0c\u6700\u9ad8\u53ef\u4ee5\u8f49 35,.000 \u5143\u3002<br>\u901a\u904e\u201cSecure Act 2.0\u201d\u6cd5\u6848\uff0c\u9000\u4f11\u91d1\u548c 529 \u5e33\u6236\u6709\u5f88\u5927\u7684\u8b8a\u5316\uff0c\u70ba\u500b\u4eba\u548c\u5bb6\u5ead\u5728\u9000\u4f11\u91d1\u898f\u5283\u548c\u6559\u80b2\u5132\u84c4\u65b9\u9762\u63d0\u4f9b\u4e86\u66f4\u591a\u9748\u6d3b\u6027\u548c\u6a5f\u6703\u3002<\/li>\n<\/ol>\n\n\n\n<p>2023 \u5e74\u5ea6\u65b0\u7a05\u6cd5\u8981\u9ede<br><strong>2023 \u5e74\u5ea6\u65b0\u7a05\u6cd5\u5f9e\u500b\u4eba\u6240\u5f97\u7a05\u5230\u8d08\u8207\u7a05\u8986\u84cb\u591a\u500b\u9805\u76ee\uff0c\u50c5\u5217\u51fa\u5e7e\u500b\u9805\u76ee\u4f9b\u53c3\u8003\uff1a<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u65b0\u7684\u91cc\u7a0b\u8cbb\u7387\uff1a\u6bcf\u82f1\u91cc 0.656 \u5143\uff0c\u91ab\u7642\uff1a\u6bcf\u82f1\u91cc 0.22 \u5143\uff0c\u6148\u5584\uff1a\u6bcf\u82f1\u91cc 0.14 \u5143\u3002<\/li>\n\n\n\n<li>\u6a19\u6e96\u6263\u9664\u984d\uff1a\u55ae\u8eab 13,850 \u5143\uff0c\u592b\u59bb\u806f\u5408\u7533\u5831 27,700 \u5143\uff0c\u6236\u4e3b (Head of household ) 20,800\u5143\u3002<br>\u5e74\u9f61\u8d85\u904e 65\uff0c\u55ae\u8eab 14,700 \u5143\uff0c\u592b\u59bb\u5408\u4f75\u7533\u5831\u96d9\u65b9\u90fd\u8d85\u904e 65 \u70ba 28,700 \u5143\uff0c\u6236\u4e3b 21,500 \u5143\u3002<\/li>\n\n\n\n<li>\u5728 2023 \u5e74\u7684\u7d0d\u7a05\u5e74\u5ea6\u4e2d\uff0c\u5982\u679c\u7d0d\u7a05\u4eba\u7684\u61c9\u7a05\u6536\u5165\u4f4e\u65bc 44,625 \u5143\uff0c\u5247\u500b\u4eba\u7533\u5831\u8005\u4e0d\u9700\u8981\u7e73\u7d0d\u4efb\u4f55\u8cc7\u672c\u5229\u5f97\u7a05\u3002\u898b\u4e0b\u8868\uff1a<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large is-style-default\"><img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"106\" data-attachment-id=\"237994\" data-permalink=\"https:\/\/newsforchinese.com\/v3\/2023\/04\/09\/%e5%be%9e%e9%9b%bb%e5%8b%95%e8%bb%8a%e7%a8%85%e6%94%b6%e6%b8%9b%e5%85%8d%e5%88%b0%e9%80%80%e4%bc%91%e9%87%91%e5%b8%b3%e6%88%b6%e8%ae%8a%e5%8c%96\/3-314\/\" data-orig-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3.jpg\" data-orig-size=\"605,107\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;}\" data-image-title=\"3\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3-600x106.jpg\" src=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3-600x106.jpg\" alt=\"\" class=\"wp-image-237994\" srcset=\"https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3-600x106.jpg 600w, https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3-300x53.jpg 300w, https:\/\/newsforchinese.com\/v3\/wp-content\/uploads\/2023\/04\/3.jpg 605w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<ol class=\"wp-block-list\" start=\"4\">\n<li>\u6301\u6709\u4e94\u5e74\u4ee5\u4e0a\u7684\u7b2c 1202 \u689d\u6cd5\u6848\u7684\u5c0f\u4f01\u696d\u80a1\u7968<br>\u5728 2009 \u5e74 2 \u6708 18 \u65e5\u4e4b\u524d\u8cfc\u8cb7\u7684\u80a1\u7968\uff0c\u7b2c 1202 \u689d\u898f\u5b9a\u5f9e\u7e3d\u6536\u5165\u4e2d\u53ef\u514d\u9664 50\uff05\u7684\u8cc7\u672c\u5229\u5f97\u3002<br>\u5728 2009 \u5e74 2 \u6708 18 \u65e5\u81f3 2010 \u5e74 9 \u6708 27 \u65e5\u4e4b\u9593\u8cfc\u8cb7\u7684\u80a1\u7968\uff0c\u7b2c 1202 \u689d\u898f\u5b9a\u5f9e\u7e3d\u6536\u5165\u4e2d\u53ef<br>\u514d\u9664 75\uff05\u7684\u8cc7\u672c\u5229\u5f97\u3002\u5728 2020 \u5e74 9 \u6708 27 \u65e5\u4e4b\u5f8c\u8cfc\u8cb7\u7684\u80a1\u7968\uff0c\u7b2c 1202 \u689d\u898f\u5b9a\u5f9e\u7e3d\u6536\u5165\u4e2d<br>\u53ef\u514d\u9664 100\uff05\u7684\u8cc7\u672c\u5229\u5f97\uff0c\u514d\u7a05\u7684\u8cc7\u672c\u5229\u5f97\u4e5f\u514d\u9664 3.8\uff05\u6de8\u6295\u8cc7\u6536\u76ca\u7a05\u3002<br>\u53ef\u514d\u9664\u7684\u8cc7\u672c\u5229\u5f97\u4e0a\u9650\u70ba 1000 \u842c\u5143\u6216 10 \u500d\u7684\u8abf\u6574\u5f8c\u6240\u5f97\uff0c\u4ee5\u8f03\u5927\u8005\u70ba\u51c6\u3002\u51fa\u552e\u6b64\u985e\u5c0f\u578b<br>\u4f01\u696d\u80a1\u7968\u7684\u7a05\u7387\u53ef\u80fd\u9ad8\u9054 28\uff05\u3002<br>\u5c0f\u4f01\u696d\u7684\u689d\u4ef6\uff1a(1) \u7f8e\u570b C \u578b\u516c\u53f8\uff082\uff091993 \u5e74 8 \u6708 10 \u65e5\u5f8c\u9996\u6b21\u767c\u884c\u7684\u80a1\u7968\uff083\uff09\u5728\u80a1\u7968<br>\u767c\u884c\u4e4b\u5f8c\u516c\u53f8\u8cc7\u7522\u5fc5\u9808\u4e0d\u8d85\u904e 5,000 \u842c\u5143\uff084\uff09\u81f3\u5c11 80\uff05\u7684\u8cc7\u7522\u7528\u65bc\u516c\u53f8\u696d\u52d9\u7684\u7d93\u71df\u3002<br><\/li>\n\n\n\n<li>\u53ef\u66ff\u4ee3\u6700\u4f4e\u7a05\uff08AMT\uff09\u514d\u7a05\u984d<br>2023 \u5e74\uff0c\u55ae\u8eab\u8005\u7684\u514d\u7a05\u984d\u70ba 81,300 \u5143\uff0c\u4e26\u5728\u6536\u5165\u9054 578,150 \u5143\u6642\u958b\u59cb\u9010\u6b65\u6e1b\u5c11\u3002\u592b\u59bb\u5408<br>\u4f75\u7533\u5831\u7684\u514d\u7a05\u984d\u70ba 126,500 \u5143\uff0c\u4e26\u5728 1,079,800 \u5143\u6642\u958b\u59cb\u9010\u6b65\u6e1b\u5c11\u3002<\/li>\n\n\n\n<li>2023 \u7a05\u6536\u5e74\u5ea6\uff0c\u5916\u570b\u6240\u5f97\u6536\u5165\u514d\u7a05\u984d\u70ba 12 \u842c\u5143\uff0c\u6bd4 2022 \u5e74\u7684 11.2 \u842c\u5143\u589e\u52a0\u4e86 8,000 \u5143\u3002<\/li>\n\n\n\n<li>2023 \u5e74\u5ea6\u907a\u7522\u514d\u7a05\u984d\u70ba 12,920,000 \u5143\uff0c\u6bd4 2022 \u5e74\u7684 12,060,000 \u5143\u589e\u52a0\u4e86 860,000 \u5143\u3002<\/li>\n\n\n\n<li>2023 \u5e74\u5ea6\u8d08\u8207\u514d\u7533\u5831\u984d\u589e\u52a0\u5230 17,000 \u5143\uff0c\u6bd4 2022 \u5e74\u7684 16,000 \u5143\u589e\u52a0\u4e86 1,000 \u5143\u3002<br>\u53e6\u5916\uff0c\u5bcc\u4eba\u7a05\uff08\u4ea6\u88ab\u62dc\u767b\u653f\u5e9c\u7a31\u4e4b\u70ba\u201c\u5104\u842c\u5bcc\u7fc1\u6700\u4f4e\u7a05\u201d\uff09\u5728 2023 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