{"id":3173,"date":"2014-11-04T09:29:07","date_gmt":"2014-11-04T17:29:07","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=3173"},"modified":"2014-11-06T15:40:52","modified_gmt":"2014-11-06T23:40:52","slug":"tax-planning-2014","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/tax-planning-2014\/","title":{"rendered":"\u5e74\u672b\u3092\u524d\u306b\u3059\u308b\u3079\u304d\u7a0e\u5bfe\u7b56\u30ea\u30b9\u30c8"},"content":{"rendered":"

2014\u5e74\u3082\u5e74\u672b\u304c\u8fd1\u3065\u304d\u307e\u3057\u305f\u30022014\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f2015\u5e74\u306e4\u670815\u65e5\u304c\u7de0\u3081\u5207\u308a\u3067\u3059\u304c\u3001\u7bc0\u7a0e\u306a\u3069\u7a0e\u91d1\u4e0a\u306e\u5bfe\u7b56\u306f\u591a\u304f\u306e\u5834\u5408\u30012014\u5e74\u5ea6\u672b\u304c\u671f\u9650\u3067\u3059\u3002\u5e74\u672b\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7a0e\u91d1\u4e0a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u305f\u3044\u4e8b\u9805\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

\u6e90\u6cc9\u5fb4\u53ce\u3092\u8abf\u6574\u3059\u308b<\/h2>\n

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 <\/p>\n

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 <\/p>\n

\u30c1\u30e3\u30ea\u30c6\u30a3\u306b\u5bc4\u4ed8\u3059\u308b<\/h2>\n

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 <\/p>\n

\u53ce\u5165\u3092\u53d7\u3051\u53d6\u308b\u306e\u3092\u9045\u3089\u3059<\/h2>\n

\u7d66\u4e0e\u53ce\u5165\u3060\u3068\u96c7\u7528\u4e3b\u306e\u652f\u6255\u3044\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u7e1b\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u53ce\u5165\u306e\u53d7\u3051\u53d6\u308a\u3092\u9045\u3089\u3059\u3068\u3044\u3046\u9078\u629e\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u4e00\u65b9\u3067\u3001\u4e0d\u52d5\u7523\u306e\u30ec\u30f3\u30bf\u30eb\u53ce\u5165\u3084\u53d7\u7d66\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u81ea\u5206\u3067\u9078\u3079\u308b\u3088\u3046\u306a\u30dc\u30fc\u30ca\u30b9\u3084\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u53e3\u5ea7\u304b\u3089\u306e\u62e0\u51fa\u306a\u3069\u306e\u5834\u5408\u30012015\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u53ce\u5165\u306e\u53d7\u3051\u53d6\u308a\u3092\u9045\u3089\u3059\u3053\u3068\u3067\u3001\u305d\u306e\u53ce\u5165\u30922014\u5e74\u5ea6\u3067\u306f\u306a\u304f\u30662015\u5e74\u5ea6\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5206\u306b\u79fb\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528\u3092\u65e9\u3081\u308b<\/h2>\n

\u53ce\u5165\u3092\u9045\u3089\u3059\u3053\u3068\u306e\u53cd\u5bfe\u30d0\u30fc\u30b8\u30e7\u30f3\u306f\u8cbb\u7528\u306e\u652f\u6255\u3044\u3092\u7e70\u308a\u4e0a\u3052\u3066\u652f\u6255\u3046\u3053\u3068\u3067\u3059\u30022015\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u652f\u6255\u3063\u3066\u3082\u3088\u3044\u304c\u3001\u3042\u3048\u3066\u305d\u308c\u30922014\u5e7412\u670831\u65e5\u307e\u3067\u306b\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u305d\u306e\u8cbb\u7528\u30922014\u5e74\u5ea6\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u63a7\u9664\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3059\uff08\u305f\u3060\u3057\u3001Itemized Deduction\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306e\u307f\uff09\u3002\u305f\u3068\u3048\u3070\u3001\u5dde\u7a0e\u306a\u3069\u306e\u7d0d\u4ed8\u3001\u30d7\u30ed\u30d1\u30c6\u30a3\u30bf\u30c3\u30af\u30b9\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u30e2\u30fc\u30b2\u30fc\u30b8\u3092\u7e70\u308a\u4e0a\u3052\u3066\u652f\u6255\u3046\u3053\u3068\u3067\u3001\u5229\u5b50\u3082\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u591a\u984d\u306e\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\uff08AGI\u306e10\uff05\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u304c\u3042\u308b\u5834\u5408\uff09\u3082\u3001\u7e70\u4e0a\u3052\u3067\u533b\u7642\u8cbb\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u6709\u52b9\u3067\u3059\u3002\u9ad8\u984d\u6240\u5f97\u8005\u306f\u63a7\u9664\u984d\u306b\u9650\u5ea6\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u53ce\u5165\u3092\u9045\u3089\u3059\u306e\u3068\u63a7\u9664\u3067\u304d\u308b\u8cbb\u7528\u3092\u65e9\u3081\u308b\u6c7a\u65ad\u306b\u306f\u3001\u305d\u306e\u4ed6\u306e\u8981\u56e0\u3082\u95a2\u9023\u3057\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6765\u5e74FAFSA\u306e\u7533\u8acb\u3092\u3059\u308b\u4e88\u5b9a<\/a>\u304c\u3042\u308b\u306a\u3089\u3070\u3001\u53ce\u5165\u306f\u4eca\u5e74\u53d7\u3051\u53d6\u308a\u6765\u5e74\u5c11\u306a\u304f\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6765\u5e74\u53ce\u5165\u304c\u4e0a\u304c\u308b\u4e88\u5b9a\u306a\u306e\u3067\u6562\u3048\u3066\u6765\u5e74\u305f\u304f\u3055\u3093\u63a7\u9664\u3092\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u4e0b\u3052\u305f\u3044\u3068\u3044\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u63a7\u9664\u8cbb\u7528\u306f\u6765\u5e74\u306b\u5148\u9001\u308a\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u7dcf\u5408\u7684\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

 <\/p>\n

FSA\u306e\u6b8b\u9ad8\u3092\u78ba\u8a8d\u3059\u308b<\/h2>\n

2013\u5e74\u4ee5\u524d\u306f\u3001FSA(Flexible Spending Account)<\/a>\u306e\u5229\u7528\u3057\u306a\u304b\u3063\u305f\u6b8b\u9ad8\u306f\u6ca1\u53ce\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u3067\u306f\u6cd5\u5f8b\u4e0a$500\u307e\u3067\u306e\u7fcc\u5e74\u3078\u306e\u7e70\u8d8a\u304c\u8a31\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u7e70\u8d8a\u3092\u5b9f\u969b\u306b\u8a31\u3059\u304b\u8a31\u3055\u306a\u3044\u304b\u306f\u5404\u96c7\u7528\u4e3b\u306e\u30d7\u30e9\u30f3\u306b\u3086\u3060\u306d\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7e70\u8d8a\u306e\u6709\u7121\u306f\u305d\u308c\u305e\u308c\u306e\u30d7\u30e9\u30f3\u3067\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u30022014\u5e74\u5ea6\u304b\u3089\u7e70\u8d8a\u304c\u3042\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u30012015\u5e74\u5ea6\u304b\u3089\u306e\u30d7\u30e9\u30f3\u3060\u3051\u304c\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001FSA\u6b8b\u9ad8\u3092\u4f7f\u7528\u3059\u308b\u671f\u9650\u306f12\u670831\u65e5\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u5e74\u672b\u3092\u8d8a\u3048\u3066\u3082\u3042\u308b\u7a0b\u5ea6\u306e\u30b0\u30ec\u30fc\u30b9\u30d4\u30ea\u30aa\u30c9\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u7fcc\u5e744\u670815\u65e5\u307e\u3067\u304c\u671f\u9650\u3068\u3044\u3046\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e$500\u7e70\u8d8a\u8a31\u5bb9\u3068\u30b0\u30ec\u30fc\u30b9\u30d4\u30ea\u30aa\u30c9\u306e\u6709\u7121\u306f\u3001\u96c7\u7528\u4e3b\u304c\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u4e21\u65b9\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u5e74\u672b\u3092\u6a5f\u306bFSA\u306e\u6b8b\u9ad8\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u8a08\u753b\u7684\u306b\u5229\u7528\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u91dd\u3084\u30ab\u30a4\u30ed\u30d7\u30e9\u30af\u30c6\u30a3\u30c3\u30af\u3001\u533b\u7642\u54c1\u3084\u5668\u5177\u306a\u3069\u3001\u6642\u671f\u3092\u9078\u3079\u308b\u533b\u7642\u63aa\u7f6e\u3001\u6b6f\u79d1\u30c1\u30a7\u30c3\u30af\u30a2\u30c3\u30d7\u3084\u773c\u93e1\u3084\u30b3\u30f3\u30bf\u30af\u30c8\u30ec\u30f3\u30ba\u306a\u3069\u3001\u5229\u7528\u306e\u65b9\u6cd5\u3092\u3055\u3050\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002FSA\u3067\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u306e\u4e00\u89a7\u306f\u3001\u5404\u30d7\u30e9\u30f3\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3067\u304d\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30ab\u30ec\u30c3\u30b8\u8cbb\u7528\u3068529\u62e0\u51fa\u306e\u30c1\u30a7\u30c3\u30af<\/h2>\n

2014\u5e74\u5ea6\u306e\u30ab\u30ec\u30c3\u30b8\u8cbb\u7528\u304c\u3044\u304f\u3089\u304b\u304b\u3063\u3066\u3001\u305d\u306e\u3046\u3061\u306e\u3044\u304f\u3089\u3092529\u30d7\u30e9\u30f3\u304b\u3089\u306e\u62e0\u51fa\u3067\u652f\u6255\u3063\u305f\u304b\u3001American Opportunity Tax Credit<\/a>\uff08529\u4ee5\u5916\u306e\u304a\u91d1\u304b\u3089$4,000\u3092\u652f\u6255\u3063\u3066\u3001\u6700\u5927$2,500\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u3002\u5e74\u53ce\u5236\u9650\u3042\u308a\uff09\u306e\u306a\u3069\u306e\u30bf\u30c3\u30af\u30b9\u30af\u30ec\u30b8\u30c3\u30c8\u3092\u6700\u5927\u9650\u306b\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u306b\u3064\u3044\u3066\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002529\u30d7\u30e9\u30f3\u304b\u3089\u306e\u62e0\u51fa\u304c\u591a\u3059\u304e\u305f\u308a\u3001American Opportunity Tax Credit\u3092\u6700\u5927\u9650\u306b\u5229\u7528\u3067\u304d\u305d\u3046\u306b\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308c\u3070\u30012015\u5e74\u5ea6\u306e\u30ab\u30ec\u30c3\u30b8\u8cbb\u7528\u3092\u7e70\u308a\u4e0a\u3052\u3057\u652f\u6255\u3044\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u306e\u53ef\u80fd\u6027\u3092\u63a2\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u30aa\u30d0\u30de\u30b1\u30a2\u8a8d\u5b9a\u306e\u5065\u5eb7\u4fdd\u967a\u306b\u5165\u308b<\/h2>\n

Affordable Care Act\uff08\u901a\u79f0\u30aa\u30d0\u30de\u30b1\u30a2<\/a>\uff09\u306e\u5c0e\u5165\u3067\u30012014\u5e74\u306f\u3059\u3079\u3066\u306e\u4eba\u306b\u5065\u5eb7\u4fdd\u967a\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u30022014\u5e74\u304b\u3089\u306f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u4eba\u306b\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u6d77\u5916\u65c5\u884c\u8005\u4fdd\u967a\u3001\u99d0\u5728\u54e1\u4fdd\u967a\u3001\u77ed\u671f\u7528\u533b\u7642\u4fdd\u967a\u306a\u3069\u3092\u6301\u3063\u3066\u3044\u305f\u65b9\u306f\u3001\u305d\u308c\u3089\u304c\u30aa\u30d0\u30de\u30b1\u30a2\u3067\u6761\u4ef6\u3092\u6e80\u305f\u3059\u4fdd\u967a\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4fdd\u5065\u793e\u4f1a\u798f\u7949\u7701\uff08Department of Health and Human Services\uff09\u306f\u3001\u5916\u56fd\u653f\u5e9c\u3001\u5916\u56fd\u4fdd\u967a\u4f1a\u793e\u7b49\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4fdd\u967a\u306b\u3064\u3044\u3066\u306f\u3001\u30aa\u30d0\u30de\u30b1\u30a2\u306b\u9069\u5408\u3057\u3066\u3044\u308b\u3068\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u306a\u3044\u9650\u308a\u3001\u305d\u308c\u3092\u6301\u3063\u3066\u3044\u3066\u3082\u7121\u4fdd\u967a\u8005\u3067\u3042\u308b\u3068\u306e\u7acb\u5834\u3092\u3068\u3063\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u5916\u56fd\u4fdd\u967a\u306f\u5c11\u306a\u3044\u3088\u3046\u3067\u3059\u3002\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306f2015\u5e74\u5ea6\u304b\u3089\u4e0a\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u5e74\u672b\u3092\u6a5f\u306b\u4eca\u4e00\u5ea6\u30c1\u30a7\u30c3\u30af\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

2014\u5e74\u3082\u5e74\u672b\u304c\u8fd1\u3065\u304d\u307e\u3057\u305f\u30022014\u5e74\u306e\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u306f2015\u5e74\u306e4\u670815\u65e5\u304c\u7de0\u3081\u5207\u308a\u3067\u3059\u304c\u3001\u7bc0\u7a0e\u306a\u3069\u7a0e\u91d1\u4e0a\u306e\u5bfe\u7b56\u306f\u591a\u304f\u306e\u5834\u5408\u30012014\u5e74\u5ea6\u672b\u304c\u671f\u9650\u3067\u3059\u3002\u5e74\u672b\u3092\u8fce\u3048\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u7a0e\u91d1\u4e0a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304d\u305f\u3044\u4e8b\u9805\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":1,"featured_media":3993,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[62],"tags":[60],"class_list":["post-3173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-60"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/smartandresponsible.com\/blog\/wp-content\/uploads\/2017\/06\/SP-foreign-coins.jpeg?fit=524%2C350&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p1OwA5-Pb","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/comments?post=3173"}],"version-history":[{"count":3,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3173\/revisions"}],"predecessor-version":[{"id":3183,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/posts\/3173\/revisions\/3183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media\/3993"}],"wp:attachment":[{"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/media?parent=3173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/categories?post=3173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/smartandresponsible.com\/blog\/wp-json\/wp\/v2\/tags?post=3173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}