退休人员的退休收入要交多少税?
引用次数: 3
摘要
为了评估他们的退休资源，即将退休的家庭将检查他们的社会保障报表、固定收益养老金、固定缴款余额和其他金融资产。然而，许多家庭可能忘记了并非所有这些资源都属于他们;他们需要向联邦和州政府缴纳一部分税款。然而，对于典型的退休家庭和不同收入水平的家庭来说，税收负担到底有多大，目前还不清楚。该项目旨在通过估算最近退休的一组家庭的终身税收，揭示退休人员面临的税收负担。该项目使用来自健康与退休研究(HRS)的与行政收入相关的数据来确定社会保障福利，并使用居住州的行政记录来估计州税收负债。然后根据每个家庭的预期退休年龄来推算收入。联邦税和州税是用TAXSIM根据每个家庭的报告收入和预计收入估算出来的。这篇论文发现:•这些估计表明，总的来说，家庭将不得不将其收入的6%用于联邦和州所得税。•但这种责任主要落在收入分配的前五分之一人群身上。•对于收入最低的五分之四的人来说，税收可以忽略不计——从0%到1.9%不等。•相比之下，前五分之一的平均负债为11.3%，前5%的平均负债为16.4%，前1%的平均负债为22.7%。•税收对收入最高的五分之一人群意义重大，他们大多是已婚夫妇，平均社会保障福利总额为50900美元，401(k)/个人退休账户余额为325400美元，金融财富为441400美元。•如果这些退休和金融资产完全年金化，一个家庭每月将收到的金额相当于3000美元左右，这些家庭将面临约11%的纳税义务。•因此，对于许多依赖401(k)/IRA或金融资产来保障退休的家庭来说，税收是一个重要的考虑因素。本文章由计算机程序翻译，如有差异，请以英文原文为准。
How Much Taxes Will Retirees Owe on Their Retirement Income?
To evaluate their retirement resources, households approaching retirement will examine their Social Security statements, defined benefit pensions, defined contribution balances, and other financial assets. However, many households may forget that not all of these resources belong to them; they will need to pay some portion to federal and state government in taxes. It is unclear, however, just how large the tax burden is for the typical retired household and for households with different income levels. This project aims to shed light on the tax burdens that retirees face by estimating lifetime taxes for a group of recently retired households. The project uses data from the Health and Retirement Study (HRS) linked to administrative earnings to determine Social Security benefits and administrative records on state of residence to estimate state tax liabilities. Income is then projected over the expected retirement of each household. Federal and state taxes, are estimated with TAXSIM, for each household on its reported and projected income.
The paper found that:
• These estimates show that households in the aggregate will have to pay about 6 percent of their income in federal and state income taxes.
• But this liability rests primarily with the top quintile of the income distribution.
• For the lowest four quintiles, taxes are negligible – ranging from 0 percent to 1.9 percent.
• In contrast, the average liability is 11.3 percent for the top quintile, 16.4 percent for the top 5 percent, and 22.7 percent for the top 1 percent.
The policy implications of the findings are:
• Taxes are meaningful for the top quintile, who are mostly married couples with average
combined Social Security benefits of $50,900, 401(k)/IRA balances of $325,400 and financial wealth of $441,400.
• If these retirement and financial assets were fully annuitized, the amount a household would receive is equivalent to about $3,000 a month, and these households face tax
liabilities of about 11 percent.
• Thus, for many households reliant on 401(k)/IRA or financial assets for security in retirement, taxes are an important consideration.
The paper found that:
• These estimates show that households in the aggregate will have to pay about 6 percent of their income in federal and state income taxes.
• But this liability rests primarily with the top quintile of the income distribution.
• For the lowest four quintiles, taxes are negligible – ranging from 0 percent to 1.9 percent.
• In contrast, the average liability is 11.3 percent for the top quintile, 16.4 percent for the top 5 percent, and 22.7 percent for the top 1 percent.
The policy implications of the findings are:
• Taxes are meaningful for the top quintile, who are mostly married couples with average
combined Social Security benefits of $50,900, 401(k)/IRA balances of $325,400 and financial wealth of $441,400.
• If these retirement and financial assets were fully annuitized, the amount a household would receive is equivalent to about $3,000 a month, and these households face tax
liabilities of about 11 percent.
• Thus, for many households reliant on 401(k)/IRA or financial assets for security in retirement, taxes are an important consideration.
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