이튼 밴스 매개변수 투자 세금 계산기

¹  납세자의 거주지와 그 정치적 하부 조직의 연방 세금 면제 의무. 대부분의 주에서 주 내 지방 채권에 대한 이자는 주 또는 지방 소득세가 부과되지 않습니다. OK 거주자의 경우, 2001년 7월 2일 이전에 발행된 특정 주 내 지방 채권에 대한 이자는 주 소득세가 부과되며, 그 효과는 표시되지 않습니다. IL, IA 및 WI 거주자의 경우, 주 내 지방 채권에 대한 이자는 일반적으로 주(및 IA의 경우 해당 지방) 소득세가 부과되며, 그 효과는 표시됩니다. IL, IA 및 WI의 특정 주 내 지방 채권에 대한 이자는 주(또는 IA의 경우 해당 지방) 세금이 부과되지 않으며, 그 혜택은 표시되지 않습니다. 사모 활동 채권에 대한 이자는 연방 AMT 및 특정 주의 AMT에 따라 과세될 수 있으며, 그 효과는 표시되지 않습니다.

²  납세자의 거주지 주 이외의 주(및 그 정치적 하부 조직)의 연방 세금 면제 의무.대부분 주에서 주 외 지방 채권에 대한 이자는 주 소득세와 해당 지방 소득세의 과세 대상입니다.워싱턴 D.C. 및 노스다코타 거주자의 경우 주 외 지방 채권에 대한 이자는 주 또는 지방 소득세의 과세 대상이 아니며, 그 혜택은 표시되어 있습니다.미시간 주 거주자의 경우 주 외 지방 채권에 대한 이자는 해당되는 경우 지방 소득세의 과세 대상이 아니며, 그 혜택은 표시되어 있습니다.인디애나 주 거주자의 경우 2012년 1월 1일 이전에 취득한 주 외 지방 채권에 대한 이자는 주 소득세의 과세 대상이 아니며, 그 혜택은 표시되어 있지 않습니다.유타 주 거주자의 경우 AK, DC, FL, IN(2012년 1월 1일 이전에 취득한 경우), NV, ND, SD, TN, TX, WA 및 WY 발행인의 지방 채권에 대한 이자는 주 소득세의 과세 대상이 아니며, 그 혜택은 표시되어 있지 않습니다. 민간 활동 채권에 대한 이자는 연방 AMT 및 일부 주의 AMT에 따라 과세될 수 있으며, 그 효과는 명시되지 않습니다. 푸에르토리코 및 기타 미국령 지역 발행인의 지방채에 대한 이자는 주 또는 지방 소득세가 부과되지 않습니다.

³ Interest received on U.S. Treasuries and other obligations of the U.S. government is exempt from state and local income taxes. Interest on debt issued or guaranteed by Ginnie Mae, Fannie Mae, Freddie Mac and other federal agencies not backed by the full faith and credit of the U.S. government is not exempt from state and local income taxes.

⁴ Other debt instruments include corporate bonds and loans, debt issued or guaranteed by Ginnie Mae, Fannie Mae, Freddie Mac and other federal agencies not backed by the full faith and credit of the U.S. government, and the sovereign debt of other countries, among others. Interest received on other debt instruments is taxable as ordinary investment income.

⁵ Qualified dividends are ordinary dividends that meet the federal issuer, holding period and other requirements to be taxed at the long-term capital gains tax rate. Qualified dividend income (QDI) is generally not subject to special state or local income tax treatment. ND excludes from taxable income 40% of QDI, the benefit of which is shown.

⁶ Non-qualified dividends are dividends on stock that do not meet the requirements for treatment as qualified dividends. Non-qualified dividends are taxable as ordinary investment income.

⁷ Long-term capital gains (LTCGs) are gains recognized on the taxable disposition of a capital asset held for more than one year. LTCGs are generally subject to federal tax at rates up to 20% (plus the NII tax that applies); higher LTCG rates apply to collectibles, section 1202 qualified small business stock and section 1250 real property, the effect of which is not shown here. In most states, LTCGs are subject to state and applicable local income tax at the same rates as apply to ordinary investment income. Certain states exclude a portion of LTCGs from taxable income: AR (50%); AZ (25%, only for assets acquired after 12/31/11); ND (40%); NM (40%); SC (44%); and WI (30%), the benefits of which are shown. HI applies graduated rates to maximum of 7.25% on LTCGs and MT applies graduated rates of 3.0% and 4.1% on LTCGs, the effect of which is shown. For KS residents, LTCGs are not subject to local income tax where applicable, the benefit of which is shown. Net LTCGs in excess of $10 million are excluded from AR taxable income, net LTCGs of up to $5,000 annually are excluded from VT taxable income and net capital gains of up to $1,000 annually are excluded from NM taxable income, the benefits of which are not shown. LA and OK exclude from taxable income all or a portion of LTCGs realized on sales of stock of in-state companies held for multiple years and certain other states provide favorable treatment of limited categories of LTCGs, the benefits of which are not shown. For WA residents, a 7% tax applies on the sale or exchange of long-term capital assets such as stocks, bonds, business interests, or other investments and tangible assets in excess of $250,000 annually.

⁸ Short-term capital gains (STCGs) are gains recognized on the taxable disposition of capital assets held for one year or less. STCGs are generally subject to federal, state and applicable local income tax at the same rates as apply to ordinary investment income. MA applies graduated rates of 8.5% and 12.5% on STCGs, the effect of which is shown. For KS residents, STCGs are not subject to local income tax where applicable, the benefit of which is shown.

⁹ Qualified withdrawals from a Roth 401(k) or Roth IRA are not subject to federal, state or local income tax. Withdrawals of Roth account earnings within five years of account funding or before reaching age 59½ (except for qualifying purposes) are subject to federal income tax and/or a 10% federal early-withdrawal penalty (and may be subject to state and local tax), the impact of which is not shown.

¹⁰ Qualified withdrawals from a traditional IRA plan are treated as ordinary income for federal tax purposes, and are not subject to NII tax. IL, MS, NH and PA exempt qualified IRA withdrawals from state income tax, the benefit of which is shown; other states provide limited exclusions, the benefit of which is not shown. For MI residents, qualified IRA withdrawals are not subject to local income tax where applicable, the benefit of which is shown. For this analysis, it is assumed that only pretax dollars were contributed, and the entire withdrawal is taxed. Withdrawals before age 59½ are generally subject to an additional 10% federal tax (and may be subject to additional state and local tax), the impact of which is not shown.

¹¹ Qualified withdrawals from a traditional 401(k) plan are treated as ordinary income for federal tax purposes, and are not subject to NII tax. IL, MS, NH and PA exempt qualified 401(k) withdrawals from state income tax, the benefit of which is shown; other states provide limited exclusions, the benefit of which is not shown. For MI residents, qualified 401(k) withdrawals are not subject to local income tax where applicable, the benefit of which is shown. For this analysis, it is assumed that only pretax dollars were contributed, and the entire withdrawal is taxed. Withdrawals before age 59½ are generally subject to an additional 10% federal tax (and may be subject to additional state and local tax), the impact of which is not shown.