美国个人所得税2012年最新税率表

Part III

Administrative, Procedural, and Miscellaneous

26 CFR 601.602: Tax forms and instructions.

(Also Part I, §§ 1, 23, 24, 25A, 32, 42, 59, 62, 63, 132, 135, 137, 146, 147, 148, 151, 179, 213, 220, 221, 512, 513, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 6033, 6039F, 6323, 6334, 6601, 7430, 7702B; 1.148-5.)

Rev. Proc. 2011-52

Table of Contents

SECTION 1. PURPOSE

SECTION 2. CHANGES

SECTION 3. 2012 ADJUSTED ITEMS

.01 Tax Rate Tables

.02 Unearned Income of Minor Children Taxed as if Parent’s

Income ("Kiddie Tax")

.03 Adoption Credit

.04 Child Tax Credit

.05 Hope Scholarship, American Opportunity, and Lifetime

Learning Credits

.06 Earned Income Credit 1(a)-(e) 1(g) 23 24 25A 32

.07 Rehabilitation Expenditures Treated as Separate New Building

.08 Low-Income Housing Credit

.09 Alternative Minimum Tax Exemption for a Child Subject to the

“Kiddie Tax”

.10 Transportation Mainline Pipeline Construction Industry Optional

Expense Substantiation Rules for Payments to Employees under

Accountable Plans

.11 Standard Deduction

.12 Qualified Transportation Fringe Benefit

.13 Income from United States Savings Bonds for Taxpayers Who

Pay Qualified Higher Education Expenses

.14 Adoption Assistance Programs

.15 Private Activity Bonds Volume Cap

.16 Loan Limits on Agricultural Bonds

.17 General Arbitrage Rebate Rules

.18 Safe Harbor Rules for Broker Commissions on Guaranteed

Investment Contracts or Investments Purchased for a Yield

Restricted Defeasance Escrow

.19 Personal Exemption

.20 Election to Expense Certain Depreciable Assets

.21 Eligible Long-Term Care Premiums

.22 Medical Savings Accounts

.23 Interest on Education Loans

.24 Treatment of Dues Paid to Agricultural or Horticultural

Organizations 42(e) 42(h) 59(j) 62(c) 63 132(f) 135 137 146(d) 147(c)(2) 148(f) 148 151 179 213(d)(10) 220 221 512(d)

.25 Insubstantial Benefit Limitations for Contributions Associated

with Charitable Fund-Raising Campaigns

.26 Expatriation to Avoid Tax

.27 Tax Responsibilities of Expatriation

.28 Foreign Earned Income Exclusion

.29 Unified Credit Against Estate Tax

.30 Valuation of Qualified Real Property in Decedent's Gross Estate

.31 Annual Exclusion for Gifts

.32 Tax on Arrow Shafts

.33 Passenger Air Transportation Excise Tax

.34 Reporting Exception for Certain Exempt Organizations with

Nondeductible Lobbying Expenditures

.35 Notice of Large Gifts Received from Foreign Persons

.36 Persons Against Whom a Federal Tax Lien Is Not Valid

.37 Property Exempt from Levy

.38 Interest on a Certain Portion of the Estate Tax Payable

in Installments

.39 Attorney Fee Awards

.40 Periodic Payments Received under Qualified Long-Term Care

Insurance Contracts or under Certain Life Insurance Contracts

SECTION 4. EFFECTIVE DATE

SECTION 5. DRAFTING INFORMATION

513(h) 877 877A 911 2010 2032A 2503; 2523 4161 4261 6033(e)(3) 6039F 6323 6334 6601(j) 7430 7702B(d)

SECTION 1. PURPOSE

This revenue procedure sets forth inflation adjusted items for 2012.

SECTION 2. CHANGES

.01 Sections 10909(a)(1) and (b) of the Patient Protection and Affordable Care Act of 2010, Pub. L. No. 111-148, 124 Stat. 119 (PPACA)), and § 101(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, H.R. 4853, Pub. L. No. 111-312, 124 Stat. 3296 (TRUIRJCA), temporarily designated § 23 of the Code as § 36C. As designated, § 36C provides a temporary refundable adoption credit, and an increase in the maximum adoption credit from $10,000 (as adjusted for inflation under former § 23(h)) to $13,170, for taxable years beginning after December 31, 2009, and before January 1, 2012. For taxable years beginning after December 31, 2011, these temporary changes no longer apply. Accordingly, for taxable years beginning after December 31, 2011, the credit is redesignated as § 23 and is no longer

refundable. In addition, the maximum adoption credit is $10,000, as adjusted for inflation. (See section 3.03 of this revenue procedure.)

.02 Section 1151 of the American Recovery and Reinvestment Tax Act of 2009, Tit. I of Div. B of Pub. L. No. 111-5, 123 Stat. 115, and § 727(a) of TRUIRJCA amended § 132(f)(2) of the Code to temporarily increase the amount excludable from gross income for certain employer-provided transportation fringe benefits. For months

beginning after February 17, 2009, and before January 1, 2012, the monthly limitation under § 132(f)(2)(A) for transportation in a commuter highway vehicle and any transit pass is the same as the amount in effect under § 132(f)(2)(B) for qualified parking. For

months beginning after December 31, 2011, the temporary increase no longer applies. Accordingly, the monthly limitation under § 132(f)(2)(A) is $100, as adjusted for inflation. (See section 3.12 of this revenue procedure.)

.03 Section 10909(a)(2) of PPACA and § 101(a) of TRUIRJCA amended § 137(a)(2) and (b)(1) of the Code to temporarily increase the maximum adoption assistance exclusion from $10,000 (as adjusted for inflation) to $13,170, for taxable years beginning after December 31, 2009, and before January 1, 2012. Accordingly, for taxable years beginning after December 31, 2011, the maximum exclusion is $10,000, as adjusted for inflation. (See section 3.14 of this revenue procedure).

.04 Section 402 of TRUIRJCA amended § 179(b)(1) and (2) of the Code to provide that the dollar limitation for the aggregate cost of § …… 此处隐藏：17068字，全部文档内容请下载后查看。喜欢就下载吧 ……