http://www.tktcpa.com Tax Services, Information, and News Fri, 03 Sep 2010 13:00:07 +0000 http://wordpress.org/?v=2.9.2 en hourly 1 http://www.tktcpa.com/2005/04/sales-and-use-tax-classifications-of-capital-improvements-and-repairs-to-real-property/ http://www.tktcpa.com/2005/04/sales-and-use-tax-classifications-of-capital-improvements-and-repairs-to-real-property/#comments Fri, 01 Apr 2005 20:41:28 +0000 admin http://www.tktcpa.com/?p=187 Sales and use Tax Classifications of Capital Improvements and Repairs to Real Property

]]> http://www.tktcpa.com/2005/04/sales-and-use-tax-classifications-of-capital-improvements-and-repairs-to-real-property/feed/ 0 http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-heads-of-households/ http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-heads-of-households/#comments Sat, 01 Jan 2005 20:59:47 +0000 admin http://www.tktcpa.com/?p=63 Taxable Income   Over But Not Over   Pay   + % on
Excess   of amount
over

---

$ 0- $10,450 $ 0 10 % $ 0 10,450- 39,800 1,045.00 15 10,450 39,800- 102,800 5,447.50 25 39,800 102,800- 166,450 21,197.50 28 102,800 166,450- 326,450 39,019.50 33 166,450 326,450- …… 91,819.50 35 326,450 ]]> http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-heads-of-households/feed/ 0 http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-individuals-filing-separately/ http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-individuals-filing-separately/#comments Sat, 01 Jan 2005 20:58:50 +0000 admin http://www.tktcpa.com/?p=61 Taxable Income   Over But Not Over   Pay   + % on
Excess   of amount
over

---

$ 0- $7,300 $ 0 10 % $ 0 7,300- 29,700 730.00 15 7,300 29,700- 59,975 4,090.00 25 29,700 59,975- 91,400 11,658.75 28 59,975 91,400- 163,225 20,457.75 33 91,400 163,225- …… 44,160.00 35 163,225 ]]> http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-individuals-filing-separately/feed/ 0 http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-filing-jointly-and-surviving/ http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-filing-jointly-and-surviving/#comments Sat, 01 Jan 2005 20:58:12 +0000 admin http://www.tktcpa.com/?p=59 Taxable Income   Over But Not Over   Pay   + % on
Excess   of amount
over

---

$ 0- $14,600 $ 0 10 % $ 0 14,600- 59,400 1,460.00 15 14,600 59,400- 119,950 8,180.00 25 59,400 119,950- 182,800 23,317.50 28 119,950 182,800- 326,450 40,915.50 33 182,800 326,450- …… 88,320.00 35 326,450 ]]> http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-married-filing-jointly-and-surviving/feed/ 0 http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-single-individuals/ http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-single-individuals/#comments Sat, 01 Jan 2005 20:57:19 +0000 admin http://www.tktcpa.com/?p=57 Taxable Income   Over But Not Over   Pay   + % on
Excess   of amount
over

---

$ 0- $7,300 $ 0 10 % $ 0 7,300- 29,700 730.00 15 7,300 29,700- 71,950 4,090.00 25 29,700 71,950- 150,150 14,652.50 28 71,950 150,150- 326,450 36,548.50 33 150,150 326,450- …… 94,727.50 35 326,450 ]]> http://www.tktcpa.com/2005/01/federal-tax-rate-schedules-for-2005-single-individuals/feed/ 0 http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-head-of-household/ http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-head-of-household/#comments Sat, 01 Jan 2005 20:37:53 +0000 admin http://www.tktcpa.com/?p=184 If line 5 is:   Over But Not Over   The tax is:        

---

$ 0- $11,000   4 % of line 5 11,000- 15,000 $ 440 plus 4.5% of the excess over $11,000 15,000- 17,000 620 plus 5.25% of the excess over 15,000 17,000- 30,000 725 plus 5.9% of the excess over 17,000 30,000- 125,000 1,492 plus 6.85% of the excess over 30,000 125,000- 500,000 8,000 plus 7.25% of the excess over 125,000 500,000- …….. 36,125 plus 7.7% of the excess over 500,000 ]]> http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-head-of-household/feed/ 0 http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-single-and-married-filing-separately/ http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-single-and-married-filing-separately/#comments Sat, 01 Jan 2005 20:37:21 +0000 admin http://www.tktcpa.com/?p=182 If line 5 is:   Over But Not Over   The tax is:        

---

$ 0- $8,000   4 % of line 5 8,000- 11,000 $ 320 plus 4.5% of the excess over $8,000 11,000- 13,000 455 plus 5.25% of the excess over 11,000 13,000- 20,000 560 plus 5.9% of the excess over 13,000 20,000- 100,000 973 plus 6.85% of the excess over 20,000 100,000- 500,000 6,453 plus 7.25% of the excess over 100,000 500,000- …….. 36,453 plus 7.7% of the excess over 500,000 ]]> http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-single-and-married-filing-separately/feed/ 0 http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-married-filing-jointly-and-surviving/ http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-married-filing-jointly-and-surviving/#comments Sat, 01 Jan 2005 20:35:19 +0000 admin http://www.tktcpa.com/?p=179 If line 5 is:   Over But Not Over   The tax is:        

---

$ 0- $16,000   4 % of line 5 16,000- 22,000 $ 640 plus 4.5% of the excess over $16,000 22,000- 26,000 910 plus 5.25% of the excess over 22,000 26,000- 40,000 1,120 plus 5.9% of the excess over 26,000 40,000- 150,000 1,946 plus 6.85% of the excess over 40,000 150,000- 500,000 9,481 plus 7.25% of the excess over 150,000 500,000- …….. 35,731 plus 7.7% of the excess over 500,000 ]]> http://www.tktcpa.com/2005/01/2005-new-york-tax-rate-schedules-married-filing-jointly-and-surviving/feed/ 0 http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-long-term-care-insurance/ http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-long-term-care-insurance/#comments Sat, 01 Jan 2005 20:26:58 +0000 admin http://www.tktcpa.com/?p=170 Per diem daily limit $240 Premium as a deductible medical expense limitation
    Age 40 or under
    Age 41 – 50
    Age 51 – 60
    Age 61 – 70
    Age 71 or older
$270
$510
$1,020
$2,720
$3,400 ]]> http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-long-term-care-insurance/feed/ 0 http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-medicare/ http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-medicare/#comments Sat, 01 Jan 2005 20:26:25 +0000 admin http://www.tktcpa.com/?p=168 Monthly premium: Part A/Part B $375/$78.20 Part A coverage
    First 60 days patient paid deductible
    Next 30 days patient pays per day
    Next 60 days patient pays per day
    Over 150 days patient pays per day
$912
$228
$456
All costs Part B coverage
    Deductible
    Coinsurance
$110
20% Skilled Nursing Benefits
    First 20 days patient pays per day
    Next 80 days patient pays per day
    Over 100 days patient pays per day
$0
$114
All costs ]]> http://www.tktcpa.com/2005/01/2005-annual-limits-relating-to-financial-planning-medicare/feed/ 0