按邮政编码划分，美国这个小岛最富有

美国最富有的邮政编码区就和那里的居民一样独一无二、出类拔萃。它名叫渔人岛（Fisher Island），位于迈阿密海岸附近。这里只能通过渡船或水上出租车抵达，是全球富豪的集中地。

这个面积216英亩的小岛有各种各样的居民。他们来自超过50个国家，职业则涵盖了专业运动员、超级名模、高管和律师等。

根据彭博社对2015年美国国税局（Internal Revenue Service）数据的分析，这个邮编为33109的渔人岛上的居民在当年的平均收入高达250万美元。这比排名第二、位于硅谷、邮编94027的旧金山半岛的阿瑟顿市（City of Atherton）还要高出100万美元。这块地区紧邻斯坦福大学（Stanford University）和Facebook及多家科技公司的所在地门洛帕克（Menlo Park）。尽管国税局只提供了纳税申报单上的平均数据，可能会受到收入极高人群的影响而与实际值有所出入，但在彭博社的分析中，渔人岛是唯一超过半数纳税申报单上的收入都大于20万美元的邮政编码区。

不出所料，收入前20的邮政编码区中，大部分席位都由加利福尼亚周边和纽约三州地区所占据。佛罗里达州和怀俄明州等税收宽松的州也吸引了富人聚集。

彭博社选择了2015年归档季拥有超过200份纳税申报单，以及根据最新的人口普查数据拥有超过500家住户的邮政编码区，对其在国税局的数据进行了评估。共有超过2.2万个邮政编码区符合上述条件。

谁没有进入前20？曼哈顿的所有邮政编码区。不过，曼哈顿周围的几个地区进了前50，收入最高的是10005邮政编码区，排在第21位。这里是纽约证券交易所的所在地，标志性的“华尔街铜牛”（Charging Bull）雕塑就在该区边缘。

佛罗里达州的另外两个邮政编码区——棕榈滩（特朗普总统的私人会所的所在地）和那不勒斯也进入了前20。西雅图、费城、芝加哥和波士顿的郊区也是收入最高的区域。

The richest zip code in America is just as exclusive and elite as the people who live there. Fisher Island, located just off the coast of Miami, is accessible only by ferry or water taxi and is a haven for the world’s richest.

The 216-acre island has diverse residents, representing over 50 nationalities and professions ranging from professional athletes and supermodels to executives and lawyers.

The average income in Fisher Island, zip code 33109, was $2.5 million in 2015, according to a Bloomberg analysis of 2015 Internal Revenue Service data. That’s $1 million more than the second-place spot, held by zip code 94027 in Silicon Valley, also known as the City of Atherton on the San Francisco Peninsula. The area’s neighbors include Stanford University and Menlo Park, home to Facebook and various tech companies. While the IRS data only provide the averages of tax returns, which can be skewed by outliers, Fisher Island is the only zip code in the Bloomberg analysis where more than half of all tax returns showed an income of over $200,000.

To no one’s surprise, neighborhoods in California and the New York tri-state area comprise a majority of the top 20 richest U.S. zip codes. States with favorable tax structures like Florida and Wyoming are drawing the wealthy, too.

Bloomberg evaluated IRS data for zip codes with more than 200 tax returns as of the 2015 filing season, and with 500 residential households according to the latest Census tally. More than 22,000 zip codes met the criteria.

Who didn’t make the top 20? Any of the zip codes in Manhattan. However, several Manhattan neighborhoods made the top 50, starting with the venerable zip code of 10005 at No. 21 on the list. This one is home to the New York Stock Exchange and sits at the edge of the iconic “Charging Bull” sculpture.

Two other zip codes in Florida — Palm Beach (home of President Trump’s private club) and Naples — made the top 20. Suburbs of Seattle, Philadelphia, Chicago and Boston also landed in the highest spots.

美国收入最高的邮政编码区

平均调整后总收入排名前20的邮政编码区

1. 佛罗里达州迈阿密海滩，33109

2. 加利福尼亚州阿瑟顿，94027

3. 佛罗里达州棕榈滩，33480

4. 加利福尼亚州帕洛阿尔托，94301

5. 纽约州哈里森，10577

6. 宾夕法尼亚州格拉德温恩，19035

7. 加利福尼亚州洛杉矶，90067

8. 伊利诺伊州凯尼尔沃思，60043

9. 马萨诸塞州威斯顿，02493

10. 加利福尼亚州旧金山，94111

11. 新泽西州远山，07931

12. 马萨诸塞州波士顿，02110

13. 加利福尼亚州波托拉山谷，94028

14. 怀俄明州慕斯·威尔逊路，83014

15. 佛罗里达州那不勒斯，34102

16. 华盛顿州梅迪纳，98039

17. 康涅狄格州河畔，06878

18. 纽约州老韦斯特伯里，11568

19. 伊利诺伊州格伦科，60022

20. 康涅狄格州格林尼治，06831

数据来源：彭博社对美国国税局数据和人口普查数据的分析

注：美国国税局数据来源于2015年

核销退税

高收入会带来高退税。根据美国国税局的数据，渔人岛在2015年的平均分项扣减额为44.81万美元。

纽约咨询公司UHY Advisors的总经理约瑟夫·法兰加表示，对许多高资产净值的人士而言，慈善捐款为减税贡献了最大的份额。

2015年在减税上受益最多的是加利福尼亚帕洛阿尔托的94301区，平均减税额是49.16万美元。渔人岛居民的平均减税额比起其收入来说相对较少，原因可能是佛罗里达州没有个人所得税，所以居民无法从这一项上获得减税。另一方面，加利福尼亚州的边际收入税率为13.3%，为全国最高。

不过法兰加表示，由于今年要实行新的减税法案，超级富豪的减税情况可能会大为不同。

如今，各州和当地的个人所得税的减免最多不能超过1万美元，而在新法案生效前，减税不设上限。慈善捐款的减税限制则从总收入的50%提高到了60%。不过法兰加称，这只适用于现金捐款，不包括基金会、股票或艺术品，它们有着不同的限制。

法兰加的客户包括资产净值极高的个人和高收入人群。他表示自己不知道最近的税收法案对他们有什么影响。

法兰加表示：“我没看到他们有什么改变，不过他们对发生的事情感到好奇，某种程度上说，其中一些人可能要缴纳更多的税。”

这会改变他们的生活方式吗？法兰加并不这么认为。（财富中文网）

译者：严匡正

Tax Write-Offs

With high incomes come large tax write-offs. Fisher Island had an average of $448,100 in itemized deductions in 2015, according to IRS data.

For many high-net-worth individuals, charitable contributions make up the biggest share of tax deductions, according to Joseph Falanga, managing director of UHY Advisors, an accounting firm in New York.

The zip code that took the most advantage of tax deductions in 2015 was 94301 in Palo Alto, Calif., where the average deduction was $491,600. Fisher Island had smaller average deductions relative to its income size than other zip codes and that’s likely because Florida has no income tax, so its residents can’t take deductions from that category. On the other hand, California has a top marginal income tax rate of 13.3%, the highest in the country.

But deductions for the very wealthy could look a lot different this year because of the new tax cut legislation, according to Falanga.

Deductions for state and local income tax have been curtailed to a maximum of $10,000. Before the new legislation, these deductions were unlimited. Limits on charitable contribution deductions have increased to 60% of gross income from 50%. That is just for cash contributions and does not include foundations, stocks, or artwork, which have different hurdles, said Falanga.

Falanga’s clients include ultra-high-net-worth individuals and high-income people. He said he doesn’t know how the recent tax legislation will affect them.

“I haven’t seen them change, but they have been curious about what’s going on,” Falanga said. “And to a certain extent, some of them will be paying more.”

Will it change their lifestyle? Falanga doesn’t think so.