2016 vs Key Facts and Figures

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1 2016 vs Key Facts and Figures Keir Educational Resources compiled the following key facts and figures for the CFP Certification Examination to assist you with your preparation for this comprehensive exam. Please note the following items: 1. This list is not intended to be an all-inclusive listing of facts and figures tested on the CFP Certification Examination. 2. Very few of the figures included in this list will be provided on your CFP Certification Examination. Only the items underlined will be provided. For example, all of the underlined Personal Exemption and Standard Deduction information listed on the next page are provided. However, the information provided during the exam does not include information about the self-employment taxes or kiddie taxes. As a result, you will need to know how to calculate both taxes. Likewise, you will need to memorize all the other items that are not underlined. 3. Note that the July 2017 exam will test on 2017 numbers. Note: We highlighted the information that changed between 2016 and 2017 with a box. If you need assistance preparing for the exam or if you have a question about our materials, please send us an message at fpquestions@keirsuccess.com. We will have an instructor return your call or , typically within one business day Keir Educational Resources Key Facts

2 Personal Exemption Personal exemption amount per person Phaseout of 2% for every $2,500 ($1,250 MFS) or fraction thereof that AGI exceeds the following amounts Single Married filing jointly or surviving spouse Married filing separately Head of household 4,050 $259,400 $311,300 $155,650 $285,350 4, , , , ,650 Standard Deductions Single 6,300 6,350 Married filing jointly or surviving spouse 12,600 12,700 Married filing separately 6,300 6,350 Head of household 9,300 9,350 Additional standard deduction amount if age 65 or older or blind Married (per person) 1,250 1,250 Unmarried 1,550 1,550 Taxpayer is claimed as a dependent No earned income 1,050 1,050 Earned income (earned income plus amount) Maximum deduction using earned income 6,300 6,350 Phaseout of Itemized Deductions Phaseout of 3% of the amount by which AGI exceeds the threshold: Single Married filing jointly or surviving spouse Married filing separately Head of household $259,400 $311,300 $155,650 $285,350 $261,500 $313,800 $156,900 $287, Keir Educational Resources Key Facts 2

3 Employment Taxes Social Security tax rate Employer s portion Employee s portion 6.2% 6.2% 6.2% 6.2% Total for self-employed individual 12.4% 12.4% Maximum amount of earnings subject to Social Security taxes $118,500 $127,200 Medicare tax rate Employer s portion 1.45% 1.45% Employee s portion (on all net self-employment income) Total for self-employed individual (on all net selfemployment income) Employee s additional Medicare surtax on earnings above $200,000 ($250,000 MFJ, $125,000 MFS) 1.45% 2.9%.9% 1.45% 2.9%.9% Maximum amount of earnings subject to Medicare taxes Total employment taxes Employer s portion Employee s portion 7.65% 7.65% 7.65% 7.65% Total for self-employed individual 15.3% 15.3% Percentage of self-employed earnings subject to SE taxes 92.35% 92.35% Percentage of SE taxes deducted above-the-line 50% 50% Kiddie Tax Amount not subject to tax due to personal exemption 1,050 1,050 Amount taxed at child s rate of 10% 1,050 1,050 Unearned income above these amounts taxed at parents marginal tax rate 2017 Keir Educational Resources Key Facts

4 Child Tax Credit Child tax credit per child 1,000 1,000 Phaseout of $50 for every $1,000 or fraction thereof that AGI exceeds the following amounts (completely phased out if AGI exceeds threshold by $20,000 per child): Single 75,000 75,000 Married filing jointly or surviving spouse 110, ,000 Married filing separately 55,000 55,000 Head of household 75,000 75,000 Child or Dependent Care Credit Maximum amount of qualifying expenses One child or dependent 3,000 3,000 Two or more children or dependents 6,000 6,000 AGI amount when credit reduced to 20% level 43,000 43,000 Maximum credit, assuming taxpayer s AGI at 20% level One child or dependent Two or more children or dependents 1,200 1,200 American Opportunity Tax Credit (formerly called Hope Credit) Credit percentage amounts First $2, % 100% Second $2,000 25% 25% Maximum credit $2,500 $2,500 Phaseout starts at the following AGI amounts: Single 80,000 80,000 Married filing jointly or surviving spouse 160, ,000 Head of household 80,000 80,000 Credit completely phased out at the following AGI amounts: Single 90,000 90,000 Married filing jointly or surviving spouse 180, ,000 Head of household 90,000 90, Keir Educational Resources Key Facts 4

5 Lifetime Learning Credit Credit percentage amounts First $10,000 20% 20% Maximum credit $2,000 $2,000 Phaseout starts at the following AGI amounts: Single 55,000 56,000 Married filing jointly or surviving spouse 111, ,000 Head of household 55,000 56,000 Credit completely phased out at the following AGI amounts: Single 65,000 66,000 Married filing jointly or surviving spouse 131, ,000 Head of household 65,000 66,000 Education Expenses Above-the-line deduction for educational loan interest payments 2,500 2,500 Phaseout of educational loan interest deduction starts at the following AGI amounts: Single 65,000 65,000 Married filing jointly or surviving spouse 130, ,000 Head of household 65,000 65,000 Educational loan interest deduction completely phased out at the following AGI amounts: Single 80,000 80,000 Married filing jointly or surviving spouse 160, ,000 Head of household 80,000 80, Keir Educational Resources Key Facts

6 Education Expenses Above-the-line deduction for tuition and related expenses $4,000 expired AGI limitations to claim up to the full $4,000 abovethe-line deduction Single $65,000 expired Married filing jointly or surviving spouse $130,000 expired Married filing separately $0 expired Head of household $65,000 expired AGI limitation to claim up to $2,000 above-the-line deduction if AGI exceeds the limits above for the $4,000 deduction Single Married filing jointly or surviving spouse $80,000 expired $160,000 expired Married filing separately $0 expired Head of household $80,000 expired Tax-free treatment on Series EE bonds Phaseout of tax-free treatment on Series EE bonds starts at the following AGI amounts: Single 77,550 78,150 Married filing jointly or surviving spouse 116, ,250 Married filing separately 77,550 78,150 Head of household 77,550 78,150 Tax-free treatment on Series EE bonds completely phased out at the following AGI amounts: Single 92,550 93,150 Married filing jointly or surviving spouse 146, ,250 Married filing separately 92,550 93,150 Head of household 92,550 93, Keir Educational Resources Key Facts 6

7 Coverdell Education Savings Accounts Coverdell Education Savings Account (ESA) contribution limit 2,000 2,000 Phaseout of ESA contribution starts at the following AGI amounts: Single 95,000 95,000 Married filing jointly or surviving spouse 190, ,000 Married filing separately 95,000 95,000 Head of household 95,000 95,000 ESA contribution completely phased out at the following AGI amounts: Single 110, ,000 Married filing jointly or surviving spouse 220, ,000 Married filing separately Head of household 110, , , ,000 Section 179 Deduction Section 179 deduction amount 500, ,000 Limit on property placed in service 2,010,000 2,030,000 Health Savings Accounts High deductible health plan minimum deductible amounts Single 1,300 1,300 Family 2,600 2,600 Maximum out-of-pocket limits Single Family 6,550 13,100 6,550 13,100 Contribution Maximums Single 3,350 3,400 Family 6,750 6,750 Catch-up contributions (age 55 or older) 1,000 1, Keir Educational Resources Key Facts

8 Income Tax Rates Marginal tax rate ends at the following income levels: Single 10% 9,275 9,325 15% 37,650 37,950 25% 91,150 91,900 28% 190, ,650 33% 413, ,700 35% 39.6% 415, ,400 Married filing jointly or surviving spouse 10% 18,550 18,650 15% 75,300 75,900 25% 151, ,100 28% 231, ,350 33% 413, ,700 35% 39.6% 466, ,700 Married filing separately 10% 9,275 9,325 15% 37,650 37,950 25% 75,950 76,550 28% 115, ,675 33% 206, ,350 35% 39.6% 233, ,350 Head of household 10% 13,250 13,350 15% 50,400 50,800 25% 130, ,200 28% 210, ,500 33% 413, ,700 35% 39.6% 441, , Keir Educational Resources Key Facts 8

9 Income Tax Rates Trusts 15% 2,550 2,550 25% 5,950 6,000 28% 9,050 9,150 33% 12,400 12,500 35% 39.6% n/a n/a Tax rates for capital gains and dividends Taxpayers in the 39.6% bracket %* %* Taxpayers in the 25%, 28%, 33%, and 35% tax brackets 15%* 15%* Taxpayers in the 10% or 15% tax bracket 0% 0% IRS Section 1250 depreciation recapture 25% 25% Collectibles 28% 28% *For single taxpayers with AGI over $200,000 ($250,000 MFJ; $125,000 MFS) an additional 3.8% Medicare Contribution tax will apply to capital gains to the extent that Net Investment Income exceeds the threshold level. Alternative Minimum Taxes (AMT) AMT exemption amounts Single 53,900 54,300 Married filing jointly or surviving spouse 83,800 84,500 Married filing separately 41,900 42,250 Head of household Estates and trusts 53,900 23,900 54,300 24,100 Phaseout of AMT exemption of 25% of AMTI that exceeds the following amounts: Single 119, ,700 Married filing jointly or surviving spouse 159, ,900 Married filing separately 79,850 80,450 Head of household Estates and trusts 119,700 79, ,700 80, Keir Educational Resources Key Facts

10 Alternative Minimum Taxes (AMT) AMT tax rates Single, married filing jointly, head of household, and estates and trusts 26% on income up to 28% on income over Married filing separately 26% on income up to 28% on income over 186, ,300 93,150 93, , ,800 93,900 93,900 Maximum tax rate on capital gains and dividends **The maximum tax rates on capital gains and dividends used in computing the regular tax are used in computing the tentative minimum tax as well (15% for most taxpayers, 20% for high-income taxpayers) 20%** 20%** Estate and Gift Taxes Annual gift tax exclusions Gifts to any person Gifts to a U.S. citizen spouse 14,000 14,000 Gifts to a noncitizen spouse 148, ,000 Lifetime gifts Applicable exclusion amount 5,450,000 5,490,000 Applicable credit amount 2,125,800 2,141,800 Bequests at death Applicable exclusion amount 5,450,000 5,490,000 Applicable credit amount 2,125,800 2,141,800 Top estate tax rate 40% 40% Top gift tax rate 40% 40% Generation-skipping transfer (GST) tax Annual GST exclusion 14,000 14,000 Lifetime GST exemption amount 5,450,000 5,490,000 Flat GST tax rate 40% 40% Special-use valuation limit Section 6166 special 2% interest rate 1,110,000 1,480,000 1,120,000 1,490, Keir Educational Resources Key Facts 10

11 Retirement Plans Taxpayer or employee contribution limits IRA (combined traditional and Roth IRA limit) 5,500 5, (k) plans 18,000 18, (b) plans 18,000 18, plans SIMPLE plans 18,000 12,500 18,000 12,500 Catch-up contribution limits IRA (combined traditional and Roth IRA limit) 1,000 1, (k) plans 6,000 6, (b) plans 6,000 6, plans 6,000 6,000 SIMPLE plans 3,000 3,000 Defined-contribution plan limitations Participating payroll 25% 25% Maximum percentage of employee s compensation 100% 100% Participant s contribution not to exceed 53,000 54,000 Maximum compensation to be considered 265, ,000 Defined-benefit plan limitations Maximum annual benefit 210, ,000 Maximum compensation to be considered 265, ,000 SEP plan limitations Maximum percentage of employee s compensation 25% 25% Participant s contribution not to exceed 53,000 54,000 Minimum compensation needed to participate Maximum compensation to be considered 265, ,000 Qualified plan definitions Highly-compensated employee Any employee who owns 5% or more of the company Any employee among the top 20% highest-paid and paid more than 120, ,000 Key employee Any officer earning 170, ,000 Any employee who owns 5% or more of the company Any employee who owns 1% or more of the company and makes 150, ,000 Qualified Longevity Annuity Contract (QLAC) Maximum premium invested 125, , Keir Educational Resources Key Facts

12 Retirement Plans Phaseout of IRA deduction starts at the following amounts: Single 61,000 62,000 Married filing jointly or surviving spouse 98,000 99,000 Head of household 61,000 62,000 IRA deduction completely phased out at the following amounts: Single 71,000 72,000 Married filing jointly or surviving spouse 118, ,000 Married filing separately 10,000 10,000 Head of household 71,000 72,000 Phaseout of IRA deduction with an active participant spouse: AGI limit when phaseout starts 184, ,000 AGI limit when completely phased out 194, ,000 Phaseout of Roth IRA contributions starts at the following amounts: Single 117, ,000 Married filing jointly or surviving spouse 184, ,000 Head of household 117, ,000 Roth IRA contribution completely phased out at the following amounts: Single 132, ,000 Married filing jointly or surviving spouse 194, ,000 Married filing separately 10,000 10,000 Head of household 132, ,000 Social Security Benefits Limit on earnings before the reduction of benefits of $1 for every $2 earnings above limitation ($1 for every $3 in the year of full retirement age) Under full retirement age 15,720 16,920 Persons reaching full retirement age 41,880 44,880 Over full retirement age n/a n/a Amount needed to earn one Social Security credit 1,260 1, Keir Educational Resources Key Facts 12

13 Medicare Part A deductibles for hospital stays Days 1-60 (total deductible for all 60 days) 1,288 1,316 Days (deductible per day) Days (deductible per day) Part A deductibles for skilled nursing facility Days Days (deductible per day) Part B monthly premium (monthly premiums will be higher if AGI exceeds $85,000 for single taxpayers or $170,000 MFJ taxpayers) Part B annual deductible Keir Educational Resources Key Facts

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