Podatki w
USA

Katarzyna Wal

1

AGENDA



Prawo podatkowe w USA



Rodzaje podatkow w USA



Podatki dochodowe



Podatek od sprzedaży i

własności



Nietypowe podatki

2

TYPES OF RULES OF TAX
LAW

Branch

Name

Type of

Rule

Legislative

Congress

Statutory

Executive

Treasury
Department /

IRS

Regulatory

Judicial

•US Tax Courts
•Federal Courts

–District
–Appeals
–Supreme

Judicial

3

STATUTORY SOURCES:
STATUTES AND LAWS



Congress makes the laws, or statutes.



Statutes are organized - or codified - by

subject matter into the United States Code



Title 26 (the 26

th

“book”) of the U.S.C. is

the Internal Revenue Code

4

Administrative Sources

Federal Register

Code of Federal Regulations

Internal Revenue Bulletin

Cumulative Bulletin

Judicial Sources

Tax Court of the United States

Report

Court Reporters, e.g. Federal

Supplement Series

Tax Reporters, e.g. Tax Court

Memorandum Decisions

5

U.S. TAXES: FEDERAL,
STATE AND LOCAL

1. Income Taxes Taxes on earned income “Pay Check”

Taxes on unearned income “Interest and dividends”

2. Excise Taxes Specific Tax on products and services

“Luxury and Sin Tax”

3. Sales Taxes % sales of retail goods and services
4. Payroll Taxes Paid by employers and employees to

finance specific programs

5. Corporate Income TaxAbout 35% of profits
6. Property Taxes

-On property
-Real estate, boats, cars and inventories.

7. Estate taxes and gift taxes.

6

INDIVIDUAL INCOME

TAX



nr 1 wśród podatków



43 stany

7

TROCHĘ HISTORII



Constitution (1787) included the option to tax, but not to tax
individuals directly

Excise taxes and customs duties produced enough revenue at
the time
No income taxes against citizens, but also no services for
them either



Revolutionary War financed by other countries



War of 1812 was first temporary income tax

When war debts were paid, income tax was dropped



Civil War

1862-President Lincoln signed a law providing for
progressive income tax on wages
When the war ended the tax expired



16

th

Amendment (introduced 1909, ratified 1913)

1

st

permanent income tax

8



WWI (1917) was paid for by income taxes



After WWI government was not providing

many services for citizens



Great Depression (1929)



President Roosevelt’s “New Deal” provided for

government services for citizens through tax

revenue



Social Security Act (1935)



Internal Revenue Service (IRS) created



Money withheld from wages deposited with the

Dept. of Treasury



During WWII taxes were increased to

finance the war



This increase set precedent for changing tax rates

of today



Rates are increased to pay for growing services

and needs of the government

9

I STANOWE…



Predates federal history



1911—Wisconsin enacts first real state

income tax



Earlier unsuccessful experiments in other states



Administrative problems



Wisconsin introduced source documentation,

central state-level administration



Adoption in other states quickly followed



By 1919 – 9 additional states



By 1940, 33 state personal income taxes

(Alaska repealed their income tax in 1979)



Philadelphia enacted first local income tax in

1939 to combat real estate property

devaluation

10

IRS



1935



Administrative agency of the

Dept. Of Treasury



Headquarters in DC, 7 regional offices



Main functions are to collect income taxes

and enforce tax laws



Other functions include:



Assist taxpayers in finding information and forms



Assist taxpayers in preparing tax returns

11

TAX FORM TERMS



Filing Status



Single (not married)



Married filing jointly



Married filing separately



Head of Household (must meet
certain conditions)



Qualifying widow(er) w/ dependent
child

12

13

14



Exemption(s)



An allowance(s) a taxpayer claims for
each person dependent on taxpayer’s
income



Automatically allowed 1 for yourself



Dependent



A person who lives w/ you and receives >
½ of living expenses from you (including
baby born at any time during the tax
year)



Each exemption claimed excludes a
certain amount of gross income ($3,100
in 2004)

15

TAX FORM TERMS

CONT’D



Qualifications for being a dependent



Must be a relative



Citizen or resident of the United States



If married, cannot file a joint return w/
spouse



Person’s income must be less than the
amount of exemption (does not include
child <19 or student <24)



Must provide > ½ of the person’s support
during the year

Itemized Deduction:



Medical and dental expenses (exceeding

7.5% of AGI)



State and local income, real estate, and

personal property tax



Home mortgage interest



Charitable contributions



Casualty and theft losses (exceeding $100

+ 10% of AGI)



Job expenses and certain miscellaneous

deductions (some categories must exceed

2% of AGI)

Standard Deduction:



Single taxpayers, $5350



Married taxpayers filing jointly, $10,700

17



Gross Income



All the taxable income received, including wages,

tips, salaries, interest, dividends, unemployment

compensation, alimony, workers’ compensation, etc



Adjusted Gross Income



Income after allowed adjustments are made (i.e. IRA

contributions)



Taxable Income



Income used for determining tax amount



AGI less legal expenses that are allowed to be

deducted (state and local taxes, mortgage interest,

child care expenses, casualty and theft losses, job

and miscellaneous expenses)

TAXABLE INCOME OF
INDIVIDUALS

- Personal Exemption (s)
- Itemized or Std.

Deduction

Wages, salary, etc

Interest Income

Dividends

Capital Gains

Unemployment

Compensation

+ Other Incomes

Gross Income

Gross Income

- Retirement Contribution
- Other adjustments

Adjusted Gross Income

(AGI)

Taxable

Income

SKŁADANIE „PITÓW”



Deadline – 15 kwietnie



Im wcześniej – tym szybszy zwrot
pieniedzy



Różne formularze



17% use

1040EZ



19% use

1040A



64% use

1040



Must use if you cannot file one of the others

20

21

CLASSIFICATION OF
BUSINESS EXPENDITURES

Capital Expenses

• Expenditures for depreciable assets:

– For facilities or productive equipment with useful

life in excess of one year

– Investment recovered through depreciation

• Expenditures for non-depreciable assets

– Land

– Other assets not used in a trade, in a business, or

for production of income

– Assets subject to depletion

Operating expenses

All ordinary and necessary expenditures,

including labor, materials, all direct and indirect

costs, facilities and equipment having a life of

one year or less

TAXABLE INCOME OF
BUSINESS FIRMS

Gross Income

- All expenditures except capital

expenditures
- Depreciation and depletion charges

Taxable Income

FEDERAL CORPORATE INCOME

TAX RATES

Taxable Income

Tax

Rate

Corporate Income Tax

Not over $50,000

15%

15% over 0

$50,000-75,000

25%

7,500 + 25% over 50,000

$75,000-100,000

34%

13,750 + 34% over 75,000

$100,000-335,000

39%

22,250 + 39% over 100,000

$335,000-10 million

34% 113,900 + 34% over 335,000

$10 million-15

million

35% 3,400,000 + 35% over 10 mil.

$15 million -

18,333,333

38% 5,150,000 + 38% over 15 mil.

over $18,333,333

35%

6,416,667 + 35% over

18,333,333

PAYROLL TAX



FICA - Federal Insurance Contributions Act
(FICA)



1935



legislation intended to provide retirement
and disability benefits for American workers
and their families



Imposed by the federal government on both
employees and employers



FICA taxes:

-Social Security (6.2% up to $106,800

(2009)

)

-Medicare (1.45% of total gross earnings, with

no cap)

25

SALES TAX



45 stanów



Federal History (there’s not much)



Most other industrialized countries adopted sales

taxes after WWI to prop-up revenues



Facing strong resistance from labor and farm

groups, Congress rejected the national sales tax in

the early 1930s, and has never adopted one



Hence, state governments laid claim to the sales

tax



By WWII, half the states had sales taxes (on

goods, not services)—now a major revenue source

for most states

26

MOST SERVICE CONSUMPTION IS NOT TAXED

$140 BILLION TOTAL CONSUMPTION BASE

Goods

$57 billion tax base
41% of total



Services

$83 billion
59% of total

Untaxe

d

90

%

Taxed

10%

Taxed

55%

Untaxe

d

45

%

Personal consumption sales tax base

CY 2007

Sales Tax

28

1

Tennessee

!!!

9.41

%

41

Wisconsin

5.42%

2

California !
!!

9.06
%

42

Wyoming

5.38%

3

Washington

8.78%

43

Maine

5.00%

4

Oklahoma

8.44%

Virginia

5.00%

5

Louisiana

8.43%

45

Hawaii

4.38%

6

Illinois

8.40%

46

Alaska

1.13%

7

New York

8.30
%

47

Delaware

0%

8

North Carolina

8.07%

Montana

0%

9

Arizona

7.92%

New
Hampshire

0%

10

Arkansas

7.79%

Oregon

0%

29

PROPERTY TAX

-podatek stanowy, jego wysokość ustają

władze lokalne

-Różne sposoby ustalania stawek oraz

wartości nieruchomości

- Nowy Jork – 4 klasy

30

CATEGO
RY

TAX RATE

Class I

17.364%

Class II

13.353%

Class III

12.631%

Class IV

10.312%

31

32

TAX FREE DAY

33

34

DZIWNE PODATKI



Candy tax – Chicago, 5-krotnie wyższy niż
jedzenie, od 2009



Jock tax – od 1991 roku, ok. 40 stanów,
‘economic nexus’ lub dochód w innym stanie



Crack tax – Tennessee, 2005-2009, dilerzy
narkotyków, $3,5 – marihuana, $50 – kokaina,
$200 – crack i metamfetamina



Sparkler and novelty registration fee –
Tennessee, $15 płacone rocznie



Sex sales tax – Utah, od 2004, właściciele firm
w których „nude or partially nude individuals
perform any service”, dodatkowe 10%

35



Playing card tax – Maryland, od 1975



Blueberry tax – Maine



Fur coat tax – Minnesota, od 2002



Fountain soda drink tax – Chicago, od
2009, 9% sales tax



Tattoo tax – Arkansas, od 2002, 6%
sales tax



Fresh fruit vending machine tax –
California, 33%



Bagel tax – Nowy Jork, tylko
przekrojone!!!, 9 centów za sztuke,
2010 rok



Litigation tax – Nowy Jork, 25 dolarow
za osobę

36

Dziękuję za uwagę!!!

37