Adjustments & Itemized Deduction
  美國(guó)個(gè)人所得稅稅前扣除制度采用的是綜合所得稅制,分項(xiàng)扣除。分項(xiàng)扣除是對(duì)實(shí)際發(fā)生的各類支出分別進(jìn)行扣除,可以準(zhǔn)確、全面地扣除納稅人的各類費(fèi)用,但對(duì)征管要求高。今天高頓網(wǎng)校USCPA小編就為大家介紹一下美國(guó)個(gè)人所得稅的Adjustments & Itemized Deduction的相關(guān)考點(diǎn)。
  Individual Taxation Flow
  1.Gross Income Deductions to Arrive AGI./Above the line
  3.Adjusted Gross Income(AGI)
  4.Standard Deduction/Itemized Deduction
  5.Exemptions
  6.Taxable Income
  GROSS INCOME:
  1.Wages
  2.Interest
  3.Dividends
  4.State Tax Refunds
  5.Alimony Received
  6.Business Income
  7.Capital Gain/Loss
  8.IRA Income
  9.Pension and Annuity
  10.Rental Income/Loss
  11.K-1 Income/Loss
  12.Unemployment Compensation
  13.Social Security Benefits
  14.Other Income
  ADJUSTMENT:
  1.Educator Expenses
  2.IRA
  3.Student Loan Interest Expenses
  4.Tuition & Fee Deduction
  5.Health Savings Account
  6.Moving Expenses
  7.One-Half Self-Employment FICA
  8.Self-Employed Health Insurance
  9.Self-Employed Retirement
  10.Interest Withdrawal Penalty
  11.Alimony Paid