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HomeInvertir¿Cómo se gravan los bonos municipales?

¿Cómo se gravan los bonos municipales?

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Ilustración que muestra un círculo dividido como un gráfico circular en cuatro secciones, con las secciones coronadas por un bosque, un paisaje urbano, un parque industrial y una granja de paneles solares.

Imagen de Getty Images; Ilustración de Bankrate

Los bonos municipales apelan a los inversores porque sus pagos de intereses están exentos de los impuestos federales sobre la renta y, en muchos casos, los impuestos estatales además. Pero hay casos en que los impuestos entran en grupo para los inversores de bonos municipales y resolverlo a veces pueden complicarse.

Esto es lo que los inversores deben memorizar sobre cómo se gravan los bonos municipales.

¿Qué son los bonos municipales?

Los bonos municipales son bonos vendidos por gobiernos estatales y locales para financiar diversos proyectos, como escuelas, construcción de carreteras o simplemente para financiar operaciones diarias. Una de las principales características de la mayoría de los bonos municipales es que los pagos de intereses no están sujetos al impuesto federal sobre la renta y, a menudo, además están exentos de los impuestos estatales. Los bonos municipales además se conocen en militar por tener un aventura de crédito muy bajo.

Cuando compare el rendimiento en un bono municipal con el de un bono imponible, querrá calcular el rendimiento equivalente a impuestos, para que pueda contabilizar los ahorros fiscales que vienen con el bono municipal.

Rendimiento equivalente fiscal = rendimiento de bonos municipales / (1-su tasa impositiva total)

Cómo se gravan los bonos municipales: lo que los inversores deben memorizar

Los impuestos son una parte secreto de por qué los inversores están interesados ​​en los bonos municipales. Aquí hay un desglose de los impuestos sobre los bonos municipales:

  • Impuestos federales sobre la renta: Los ingresos por intereses de los bonos municipales suelen estar exentos de los impuestos federales sobre la renta.
  • Impuestos estatales: Los ingresos de los bonos municipales emitidos en el estado donde reside el inversor generalmente están exentos del impuesto estatal sobre la renta, aunque hay excepciones. Por lo militar, tendrá que acreditar los impuestos estatales en los bonos municipales desde fuera de su estado de origen.
  • Ganancias sobre el hacienda: Si se da cuenta de una rendimiento de hacienda en un bono municipal, su rendimiento estará sujeta al impuesto sobre las ganancias de hacienda.
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Los detalles sobre estos problemas municipales de bonos ocasionalmente pueden complicarse. Su corredor puede ayudar con ciertos detalles de informes, pero además puede beneficiarse de consultar con un asesor financiero. La útil de emparejamiento de asesores financieros de Bankrate puede ayudarlo a encontrar un asesor en su campo de acción.

A continuación hay dos problemas fiscales más que puede encontrar con los bonos municipales.

Bonos municipales y el impuesto de Minimis

Para los bonos municipales comprados con un descuento, la regla de impuestos de Minimis determina si la apreciación del bono al vencimiento se gravará a las tasas de ingresos ordinarios o ganancias de hacienda. La regla de Minimis dice que si el descuento es inferior al 0.25% del valía nominativo para cada año desde la plazo de adquisición hasta el vencimiento, entonces se manejo como una rendimiento de hacienda.

Los bonos comprados por menos del inicio de De Minimis tendrán su acumulación de descuento gravado a las tasas de ingresos ordinarios.

Borde de minimis = descuento de transmisión par o diferente (OID) – (0.25% x abriles hasta el vencimiento)

Umbrales de Minimis para un bono municipal de valía nominativo de $ 10,000:

Primaveras para la reflexión Borde de minimis
1 $ 9,975
2 $ 9,950
3 $ 9,925
4 $ 9,900
5 $ 9,875
6 $ 9,850
7 $ 9,825
8 $ 9,800
9 $ 9,775
10 $ 9,750

Fuente: Centro Schwab para la Investigación Financiera

Bonos municipales y el impuesto reducido periódico

Si está sujeto al impuesto reducido periódico (AMT), es posible que deba acreditar impuestos sobre los intereses de ciertos bonos municipales a la tasa de AMT. Los bonos municipales utilizados para financiar proyectos como aeropuertos, estadios u otros proyectos privados pueden estar sujetos al AMT.

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Debería poder determinar si un bono está sujeto al AMT a través del prospecto del bono o su corredor.

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