Gu h-ìosal tha ìrean cìs teachd-a-steach feadarail airson teachd-a-steach pearsanta airson na bliadhna 2004.
Tha buannachdan calpa air an cìsachadh aig ìrean cìse eadar-dhealaichte. Tha ìrean cìse buannachdan calpa nas ìsle na ìrean cìse teachd-a-steach àbhaisteach, agus air an cunntadh air leth.
Nòta: Gus an cìs teachd-a-steach a dhearbhadh, feumaidh tu na foirmean a leanas agus na h-stiùiridhean bhon t-Seirbheis Inntrigidh Inntrigidh a chleachdadh:
- 2004 Clàran Chìsean airson Foirm 1040 (pdf)
- agus is dòcha gum feum thu foirmean, foillseachaidhean no stiùireadh eile airson na bliadhna 2004.
Ìrean Cìse 2004 | |||||||||
| Ìre cìse | Singilte | Ceannard Dachaigh | Fiolm pòsta air leth | Foillseachadh Pòsaidh Co-roinnte agus Banntrach Bhanntrach | |||||
| Teachd-a-steach àbhaisteach | Buannachdan calpa fad-ùine & Dividendan Teisteanasach | Teachd-a-steach cìseil thairis | gu | Teachd-a-steach cìseil thairis | gu | Teachd-a-steach cìseil thairis | gu | Teachd-a-steach cìseil thairis | gu |
| 10% | 5% | $ 0 | $ 7,150 | $ 0 | $ 10,200 | $ 0 | $ 7,150 | $ 0 | $ 14,300 |
| 15% | 5% | 7,150 | 29,050 | 10,200 | 38,900 | 7,150 | 29,050 | 14,300 | 58,100 |
| 25% | 15% | 29,050 | 70,350 | 38,900 | 100,500 | 29,050 | 58,625 | 58,100 | 117,250 |
| 28% | 15% | 70,350 | 146,750 | 100,500 | 162,700 | 58,625 | 89,325 | 117,250 | 178,650 |
| 33% | 15% | 146,750 | 319,100 | 162,700 | 319,100 | 89,325 | 159,550 | 178,650 | 319,100 |
| 35% | 15% | 319,100 | - | 319,100 | - | 159,550 | - | 319,100 | - |
Gràpaichean nan Cìsean Cìs air an sgaradh le Inbhe Foirmidh
| 2004 Ìrean Cìse àbhaisteach airson Inbhe Foirmidh Singilte [Clàr Ìre Cìse X, Còd Ionmhais Inntinn earrann 1 (c)] | ||||||||
| Ma tha teachd-a-steach cìseil ann | a | b | c | d | e | f | g | |
| thairis | ach gun a bhith thairis | Teachd-a-steach cìse | Beag | Thoir air falbh (b) bho (a) | Sùim iomadachaidh | Iomadachadh (c) le (d) | Suim a bharrachd | Cuir (e) agus (f) |
| $ 0 | $ 7,150 | $ 0 | × 10% | $ 0 | ||||
| 7,150 | 29,050 | 7,150 | × 15% | 715.00 | ||||
| 29,050 | 70,350 | 29,050 | × 25% | 4,000.00 | ||||
| 70,350 | 146,750 | 70,350 | × 28% | 14,325.00 | ||||
| 146,750 | 319,100 | 146,750 | × 33% | 35,717.00 | ||||
| 319,100 | - | 319,100 | × 35% | 92,592.50 | ||||
| 2004 Ìrean Cìse àbhaisteach airson Ceannard Inbhe Foirmidh Dhachaighean [Clàr Clàr nan Cìsean Z, Còd Ionmhais Inntinn earrann 1 (b)] | ||||||||
| Ma tha teachd-a-steach cìseil ann | a | b | c | d | e | f | g | |
| thairis | ach gun a bhith thairis | Teachd-a-steach cìse | Beag | Thoir air falbh (b) bho (a) | Sùim iomadachaidh | Iomadachadh (c) le (d) | Suim a bharrachd | Cuir (e) agus (f) |
| $ 0 | $ 10,200 | $ 0 | × 10% | $ 0 | ||||
| 10,200 | 38,900 | 10,200 | × 15% | 1,020 | ||||
| 38,900 | 100,500 | 38,900 | × 25% | 5,325.00 | ||||
| 100,500 | 162,700 | 100,500 | × 28% | 20,725.00 | ||||
| 162,700 | 319,100 | 162,700 | × 33% | 38,141.00 | ||||
| 319,100 | - | 319,100 | × 35% | 89,753.00 | ||||
| 2004 Ìrean Cìse Gnàthach airson Sgaoileadh Pòsta Inbhe Fillte air leth [Clàr Ìre Cìse Y-2, Còd Ionmhais Inntinn earrann 1 (d)] | ||||||||
| Ma tha teachd-a-steach cìseil ann | a | b | c | d | e | f | g | |
| thairis | ach gun a bhith thairis | Teachd-a-steach cìse | Beag | Thoir air falbh (b) bho (a) | Sùim iomadachaidh | Iomadachadh (c) le (d) | Suim a bharrachd | Cuir (e) agus (f) |
| $ 0 | $ 7,150 | $ 0 | × 10% | $ 0 | ||||
| 7,150 | 29,050 | 7,150 | × 15% | 715.00 | ||||
| 29,050 | 58,625 | 29,050 | × 25% | 4,000.00 | ||||
| 58,625 | 89,325 | 58,625 | × 28% | 11,393.75 | ||||
| 89,325 | 159,550 | 89,325 | × 33% | 19,989.75 | ||||
| 159,550 | - | 159,550 | × 35% | 43,164.00 | ||||
| 2004 Ìrean Cìse àbhaisteach airson Foileas Pòsta an co-bhonn agus Inbhe Clàraidh Bantraich no Baintreach [Clàr Ìre Cìse Y-1, Còd Inbhean air an taobh a-staigh earrann 1 (a)] | ||||||||
| Ma tha teachd-a-steach cìseil ann | a | b | c | d | e | f | g | |
| thairis | ach gun a bhith thairis | Teachd-a-steach cìse | Beag | Thoir air falbh (b) bho (a) | Sùim iomadachaidh | Iomadachadh (c) le (d) | Suim a bharrachd | Cuir (e) agus (f) |
| $ 0 | $ 14,300 | $ 0 | × 10% | $ 0 | ||||
| 14,300 | 58,100 | 14,300 | × 15% | 1,430.00 | ||||
| 58,100 | 117,250 | 58,100 | × 25% | 8,000.00 | ||||
| 117,250 | 178,650 | 117,250 | × 28% | 22,787.50 | ||||
| 178,650 | 319,100 | 178,650 | × 33% | 39,979.50 | ||||
| 319,100 | - | 319,100 | × 35% | 86,328.00 | ||||
Stòr: IRS.gov, Modhan Ionmhais 2003-85 , pdf.