Tax Updates

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Income Tax Brackets and Rates

In 2014, the income limits for all brackets and all filers will be adjusted for inflation and will be as follows (Table 1). The top marginal income tax rate of 39.6 percent will hit taxpayers with an adjusted gross income of $406,751 and higher for single filers and $457,601 and higher for married filers.

Table 1. 2014 Taxable Income Brackets and Rates
Rate Single Filers Married Joint Filers Head of Household Filers
10% $0 to $9,075 $0 to $18,150 $0 to $12,950
15% $9,076 to $36,900 $18,151 to$73,800 $12,951 to $49,400
25% $36,901 to $89,350 $73,801 to $148,850 $49,401 to $127,550
28% $89,351 to $186,350 $148,851 to $226,850 $127,551 to $206,600
33% $186,351 to $405,100 $226,851 to $405,100 $206,601 to $405,100
35% $405,101 to 406,750 $405,101 to 457,600 $405,101 to $432,200
39.6% $406,751+ $457,601+ $432,201+

 

Standard Deduction and Personal Exemption

The standard deduction will increase by $100 from $6,100 to $6,200 for singles (Table 2). For married couples filing jointly, it will increase by $200 from $12,200 to $12,400.

Next year’s personal exemption will increase by $50 to $3,950.

Table 2. 2014 Standard Deduction and Personal Exemption
Filing Status Deduction Amount
Single  $6,200.00
Married Filing Jointly  $12,400.00
Head of Household  $9,100.00
Personal Exemption  $3,950.00

PEP and Pease
PEP (personal exemption phase-out) and Pease are two provisions in the tax code that increase taxable income for high-income earners. PEP is the phase out of the personal exemption and Pease (named after former Senator Donald Pease) reduces the value of most itemized deductions once a taxpayer’s adjusted gross income reaches a certain point.

The income threshold for both PEP and Pease will be $254,200 for single filers and $305,050 for married filers (Tables 3 & 4). PEP will end at $376,700 for singles and $427,550 for couples filing jointly, meaning these taxpayers will no longer have a personal exemption.

Table 3. 2014 Pease Limitations on Itemized Deductions
Filing Status Income Threshold
Single  $254,200.00
Married Filing Jointly  $305,050.00
Head of Household  $279,650.00

 

Table 4. Personal Exemption Phase-out
Filing Status Phase out Begin Phase out Complete
Single  $254,200.00  $376,700.00
Married Filing Jointly  $305,050.00  $427,550.00
Head of Household  $279,650.00  $402,150.00

 

Alternative Minimum Tax

Since its creation in the 1960s, the Alternative Minimum Tax (AMT) has not been adjusted for inflation. Thus, Congress was forced to “patch” the AMT by raising the exemption amount to prevent middle class taxpayers from being hit by the tax as a result of inflation.

On January 2, 2013 the American Taxpayer Relief Act of 2012 finally indexed the income thresholds to inflation, preventing the necessity for an annual patch.

The AMT exemption amount for 2014 is $52,800 for singles and $82,100 for married couple filing jointly (Table 5).

Table 5. 2014 Alternative Minimum Tax

Filing Status Exemption Amount
Single  $52,800.00
Married Filing Jointly  $82,100.00
Married Filing Separately  $41,050.00

 

EITC Income Limits, Maximum Credit Amounts and Tax Law Updates

2014 Tax Year

Earned Income and adjusted gross income (AGI) must each be less than:

  • $46,997 ($52,427 married filing jointly) with three or more qualifying children
  • $43,756 ($49,186 married filing jointly) with two qualifying children
  • $38,511 ($43,941 married filing jointly) with one qualifying child
  • $14,590 ($20,020 married filing jointly) with no qualifying children

Tax Year 2014 Maximum Credit:

  • $6,143 with three or more qualifying children
  • $5,460 with two qualifying children
  • $3,305 with one qualifying child
  • $496 with no qualifying children

Investment income must be $3,350 or less for the year.

 

The American Tax Relief Act of 2012

The American Tax Relief act extended the relief for married taxpayers, the expanded credit for taxpayers with three or more qualifying children and other provisions to December 31, 2017.

 

Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes

The U.S. Department of the Treasury and the Internal Revenue Service recently ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. Under the ruling, same-sex couples will be treated as married for all federal tax purposes where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

 

 

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‘Guardians of the Galaxy’ is a movie genre Action, was released in July 30, 2014. James Gunn was directed this movie and starring by Chris Pratt. This movie tell story about Light years from Earth, 26 years after being abducted, Peter Quill finds himself the prime target of a manhunt after discovering an orb wanted by Ronan the Accuser.

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Director : Brad Peyton.
Producer : Beau Flynn, Hiram Garcia, Brad Peyton, John Rickard.
Release : April 12, 2018
Country : United States of America.
Production Company : Wrigley Pictures, New Line Cinema, Twisted Media, 7 Bucks Entertainment, ASAP Entertainment, Warner Bros. Pictures.
Language : English, Español.
Runtime : 107
Genre : Action, Adventure, Science Fiction, Fantasy.

Movie ‘Rampage’ was released in April 12, 2018 in genre Action. Brad Peyton was directed this movie and starring by Dwayne Johnson. This movie tell story about Primatologist Davis Okoye shares an unshakable bond with George, the extraordinarily intelligent, silverback gorilla who has been in his care since birth. But a rogue genetic experiment gone awry mutates this gentle ape into a raging creature of enormous size. To make matters worse, it’s soon discovered there are other similarly altered animals. As these newly created alpha predators tear across North America, destroying everything in their path, Okoye teams with a discredited genetic engineer to secure an antidote, fighting his way through an ever-changing battlefield, not only to halt a global catastrophe but to save the fearsome creature that was once his friend.

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Director : Ryan Coogler.
Producer : Kevin Feige, David J. Grant.
Release : February 13, 2018
Country : United States of America.
Production Company : Marvel Studios, Walt Disney Pictures.
Language : English, 한국어/조선말, Kiswahili, .
Runtime : 134
Genre : Action, Adventure, Fantasy, Science Fiction.

Movie ‘Black Panther’ was released in February 13, 2018 in genre Action. Ryan Coogler was directed this movie and starring by Chadwick Boseman. This movie tell story about King T’Challa returns home from America to the reclusive, technologically advanced African nation of Wakanda to serve as his country’s new leader. However, T’Challa soon finds that he is challenged for the throne by factions within his own country as well as without. Using powers reserved to Wakandan kings, T’Challa assumes the Black Panther mantel to join with girlfriend Nakia, the queen-mother, his princess-kid sister, members of the Dora Milaje (the Wakandan ‘special forces’) and an American secret agent, to prevent Wakanda from being dragged into a world war.

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Director : Brad Bird.
Producer : J.J. Abrams, Tom Cruise, Bryan Burk.
Release : December 7, 2011
Country : Czech Republic, United States of America, United Arab Emirates.
Production Company : Paramount, Skydance Productions, Bad Robot, TC Productions, Revolution Sun Studios, Kontsept Film Company.
Language : English, Pусский, Français, العربية, svenska.
Runtime : 133
Genre : Action, Thriller, Adventure.

‘Mission: Impossible – Ghost Protocol’ is a movie genre Action, was released in December 7, 2011. Brad Bird was directed this movie and starring by Tom Cruise. This movie tell story about Ethan Hunt and his team are racing against time to track down a dangerous terrorist named Hendricks, who has gained access to Russian nuclear launch codes and is planning a strike on the United States. An attempt to stop him ends in an explosion causing severe destruction to the Kremlin and the IMF to be implicated in the bombing, forcing the President to disavow them. No longer being aided by the government, Ethan and his team chase Hendricks around the globe, although they might still be too late to stop a disaster.

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Director : Jeffrey Lau.
Release : October 19, 2018
Country : China.
Language : 普通话.
Runtime : 83
Genre : Action, Comedy.

Movie ‘Kung Fu League’ was released in October 19, 2018 in genre Action. Jeffrey Lau was directed this movie and starring by Vincent Zhao. This movie tell story about Martial arts comedy following a group of kung fu legends banding together to take on the bad guys. The legends includes VINCENT ZHAO reprising his role as ‘Wong Fei Hung’ with DENNIS TO once again portraying ‘Wing Chun’ master ‘Ip Man’, DANNY CHAN KWOK KWAN as ‘Chen Zhen’ and ANDY ON as master ‘Huo Yuan Jia’.

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Director : Tim Miller.
Producer : Ryan Reynolds, Simon Kinberg, Lauren Shuler Donner.
Release : February 9, 2016
Country : United States of America.
Production Company : Marvel Entertainment, TSG Entertainment, 20th Century Fox, Genre Films, The Donners’ Company.
Language : English.
Runtime : 108
Genre : Action, Adventure, Comedy.

Movie ‘Deadpool’ was released in February 9, 2016 in genre Action. Tim Miller was directed this movie and starring by Ryan Reynolds. This movie tell story about Deadpool tells the origin story of former Special Forces operative turned mercenary Wade Wilson, who after being subjected to a rogue experiment that leaves him with accelerated healing powers, adopts the alter ego Deadpool. Armed with his new abilities and a dark, twisted sense of humor, Deadpool hunts down the man who nearly destroyed his life.

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Director : John Krasinski.
Producer : Michael Bay, Bradley Fuller, Andrew Form.
Release : April 3, 2018
Country : United States of America.
Production Company : Sunday Night, Platinum Dunes, Paramount.
Language : English.
Runtime : 91
Genre : Drama, Horror, Thriller, Science Fiction.

‘A Quiet Place’ is a movie genre Drama, was released in April 3, 2018. John Krasinski was directed this movie and starring by Emily Blunt. This movie tell story about A family is forced to live in silence while hiding from creatures that hunt by sound.

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Director : Ben Young.
Producer : David Hoberman, Nathan Kahane, Todd Lieberman.
Release : July 27, 2018
Country : United States of America.
Production Company : Good Universe, Mandeville Films, Universal Pictures.
Language : English.
Runtime : 96
Genre : Science Fiction, Thriller.

‘Extinction’ is a movie genre Science Fiction, was released in July 27, 2018. Ben Young was directed this movie and starring by Michael Peña. This movie tell story about A chief mechanic at a factory, haunted by apocalyptic nightmares, becomes a hero when Earth is invaded by a mysterious army bent on destruction.

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