2011 Income Tax Rate Changes

4 Comments
Join the Conversation
2011 Tax Rates Favor the Middle Class - Randy Kun
2011 Tax Rates Favor the Middle Class - Randy Kun
Tax changes from 2010 to 2011 are higher for the lowest and highest income earners, as well as those who die.

Income tax rates seem to change with every president. In the late 1990's President Clinton raised the highest rate to 39.6%. Then, President Bush lowered it to 35%. President Obama wants to raise the highest rate back up to to where it was in the nineties.

Truthfully, these changes mean little. The biggest change is going to occur for the middle class, netting the most rewards for the highest income-earning middle class citizens, whose joint income is between $70,000-80,000.

New Income Tax Rates for 2011

The 2011 income tax rates will be as follows:

  • 15%: Single $0 – $35,020; Married $0 – 70,040
  • 28%: Single $35,020 – $84,872; Married $70,040 – 141,419
  • 31%: Single $84,872 – $177,006; Married $141,419 – 215,528
  • 36%: Single $177,006 – $384,860; Married $215,528 – $384,860
  • 39.6%: Over $384,860

Estate (or Death) Tax Rates in 2011

When 2010 ends so will estate tax exemptions. This is very controversial because this money has possibly been taxed already, but is now going to be subject to taxation again after the first $1,000,000.

When New York Yankees owner George Steinbrenner passed away on July 13, 2010, he left an estate worth roughly $1 billion. If this was going to be taxed, then his heirs would have to potentially sell the business they grew up learning to run in order to cover the tax burden.

The same would go for farmers with large amounts of land added to by past generations, grocers who built their brand into a chain, and any other very successful person who wishes to leave the fortune he earned and already paid taxes on (in many cases) to his family.

Are These Tax Rate Changes Beneficial Overall?

People who make more money tend to make a much bigger percentage of money overall, but those who can protect themselves will. Anyone, for example, making over $70,040, putting themselves into the 28% tax bracket, will happily make the adjustments they need to through:

Such adjustments can drop them into the 15% tax bracket, bringing them huge tax returns. A married couple who earns $80,000 in 2011 can fall into a lower tax bracket easily with the following write offs:

  • Daycare
  • Mortgage interest
  • Dental and medical co-pays
  • Business overhead
  • Retirement contributions
  • Gifts to a relative

In the 28% tax bracket, this couple would have had $22,400 withheld from their pay. If their income after the above write offs are added in is $70,000, they will have overpaid the government by $11,900, meaning that they will receive more back than they used to fall into the lower tax bracket.

So, even if the $10,000 to get from $80,000 to $70,000 was only from tithes and offerings, the annual rate of return would be 119%, or $11,900, which is great for people in the higher end of the middle class and meaningless for the poor. The rich, meanwhile, will have to establish their estates in a way that their fortunes are left behind without being taxed along the way.

Christopher Pascale, Picture This Photography

Christopher Pascale - Christopher Pascale is an accountant from Long Island, NY

rss
Advertisement
Leave a comment

NOTE: Because you are not a Suite101 member, your comment will be moderated before it is viewable.
Submit
What is 7+3?

Comments

Aug 16, 2010 4:19 AM
Guest :
It sounds like the author ought to take another look at how tax brackets work.

The fact that a couple falls into a certain tax bracket does not mean that their entire income is taxed at that rate; conversely, only the portion of their income that falls in this range is taxed at the higher rate.

In reality, the couple in Christopher's example would only get a return of about $2,800 (ie, 28% of the $10,000 in write-offs that fell in their original tax bracket). This isn't chump-change, but it's far from the $11,900 that Christopher erroneously calculated.
Aug 16, 2010 7:11 AM
Christopher Pascale :
After a review of the Master Tax Guide, I have found that you are 100% correct and that I made a mistake.

This should come as no surprise as it was reported earlier this year that a notable percentage of people who called the IRS help line were given incorrect information, and that those who provided it were not held to account for it.

Each year tax law becomes a moving target, but this has been stable over the years. Thanks again.
Dec 17, 2010 6:18 AM
Guest :
He was saying the couple will recieve $11,900 because after deductions they fall into the 15% tax bracket rather than the 28% which they were being taxed throughout the year.
Dec 17, 2010 12:20 PM
Christopher Pascale :
Thanks for the support, but current income taxes do not work that way. Let's say that the top tax rate becomes 100% for those who make $500,000. People making this much would not have to forfeit every dollar, but every dollar over $500,000. Before that they would pay 15% of $xx,xxx, and then 28% of the next bracket, and so on.
4 Comments
Advertisement
Advertisement