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  2. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    Effective federal tax rates and average incomes for 2010 [16] Quintile Average income before taxes Effective individual income tax rate Effective payroll tax rate Combined effective income and payroll tax rate Total effective federal tax rate (includes corporate income and excise taxes) Lowest $24,100: −9.2%: 8.4%: −0.8%: 1.5% Second ...

  3. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    For Federal income tax purposes in the United States, there are several kinds of trusts: grantor trusts whose tax consequences flow directly to the settlor's Form 1040 (U.S. Individual Income Tax Return) and state return, simple trusts in which all the income created must be distributed to one or more beneficiaries and is therefore taxed to the ...

  4. Qualified dividend - Wikipedia

    en.wikipedia.org/wiki/Qualified_dividend

    From 2003 to 2007, qualified dividends were taxed at 15% or 5% depending on the individual's ordinary income tax bracket, and from 2008 to 2012, the tax rate on qualified dividends was reduced to 0% for taxpayers in the 10% and 15% ordinary income tax brackets, and starting in 2013 the rates on qualified dividends are 0%, 15% and 20%. The 20% ...

  5. DCT Industrial Trust® Announces Tax Treatment of 2012 Dividend

    www.aol.com/news/2013-01-22-dct-industrial-trust...

    * The fourth quarter dividend declared on November 1, 2011 and paid on January 12, 2012 is considered a 2012 dividend for federal income tax purposes. About DCT Industrial Trust Inc. ®

  6. 2012 Tax Rule Changes: What You Need to Know - AOL

    www.aol.com/news/2012-03-15-2012-tax-rule...

    Like it or not, the rules for filing your taxes change every year. Even experts have to relearn the ropes annually, with law changes, new forms, and other hurdles posing a constant challenge.

  7. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    The alternative minimum tax (AMT) is a tax imposed by the United States federal government in addition to the regular income tax for certain individuals, estates, and trusts. As of tax year 2018, the AMT raises about $5.2 billion, or 0.4% of all federal income tax revenue, affecting 0.1% of taxpayers, mostly in the upper income ranges.

  8. Rate schedule (federal income tax) - Wikipedia

    en.wikipedia.org/wiki/Rate_schedule_(federal...

    The origin of the current rate schedules is the Internal Revenue Code of 1986 (IRC), [2] [3] which is separately published as Title 26 of the United States Code. [4] With that law, the U.S. Congress created four types of rate tables, all of which are based on a taxpayer's filing status (e.g., "married individuals filing joint returns," "heads of households").

  9. Trust Tax Rates and Exemptions for 2022 - AOL

    www.aol.com/news/trust-tax-rates-exemptions...

    Continue reading → The post Trust Tax Rates and Exemptions for 2022 appeared first on SmartAsset Blog. ... In 2022 the federal government taxes trust income at four levels: 10%: $0 – $2,750 ...