美國最富有的郵政編碼區就和那里的居民一樣獨一無二、出類拔萃。它名叫漁人島（Fisher Island），位于邁阿密海岸附近。這里只能通過渡船或水上出租車抵達，是全球富豪的集中地。

這個面積216英畝的小島有各種各樣的居民。他們來自超過50個國家，職業則涵蓋了專業運動員、超級名模、高管和律師等。

根據彭博社對2015年美國國稅局（Internal Revenue Service）數據的分析，這個郵編為33109的漁人島上的居民在當年的平均收入高達250萬美元。這比排名第二、位于硅谷、郵編94027的舊金山半島的阿瑟頓市（City of Atherton）還要高出100萬美元。這塊地區緊鄰斯坦福大學（Stanford University）和Facebook及多家科技公司的所在地門洛帕克（Menlo Park）。盡管國稅局只提供了納稅申報單上的平均數據，可能會受到收入極高人群的影響而與實際值有所出入，但在彭博社的分析中，漁人島是唯一超過半數納稅申報單上的收入都大于20萬美元的郵政編碼區。

不出所料，收入前20的郵政編碼區中，大部分席位都由加利福尼亞周邊和紐約三州地區所占據。佛羅里達州和懷俄明州等稅收寬松的州也吸引了富人聚集。

彭博社選擇了2015年歸檔季擁有超過200份納稅申報單，以及根據最新的人口普查數據擁有超過500家住戶的郵政編碼區，對其在國稅局的數據進行了評估。共有超過2.2萬個郵政編碼區符合上述條件。

誰沒有進入前20？曼哈頓的所有郵政編碼區。不過，曼哈頓周圍的幾個地區進了前50，收入最高的是10005郵政編碼區，排在第21位。這里是紐約證券交易所的所在地，標志性的“華爾街銅牛”（Charging Bull）雕塑就在該區邊緣。

佛羅里達州的另外兩個郵政編碼區——棕櫚灘（特朗普總統的私人會所的所在地）和那不勒斯也進入了前20。西雅圖、費城、芝加哥和波士頓的郊區也是收入最高的區域。

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.

美國收入最高的郵政編碼區

平均調整后總收入排名前20的郵政編碼區

1. 佛羅里達州邁阿密海灘，33109

2. 加利福尼亞州阿瑟頓，94027

3. 佛羅里達州棕櫚灘，33480

4. 加利福尼亞州帕洛阿爾托，94301

5. 紐約州哈里森，10577

6. 賓夕法尼亞州格拉德溫恩，19035

7. 加利福尼亞州洛杉磯，90067

8. 伊利諾伊州凱尼爾沃思，60043

9. 馬薩諸塞州威斯頓，02493

10. 加利福尼亞州舊金山，94111

11. 新澤西州遠山，07931

12. 馬薩諸塞州波士頓，02110

13. 加利福尼亞州波托拉山谷，94028

14. 懷俄明州慕斯·威爾遜路，83014

15. 佛羅里達州那不勒斯，34102

16. 華盛頓州梅迪納，98039

17. 康涅狄格州河畔，06878

18. 紐約州老韋斯特伯里，11568

19. 伊利諾伊州格倫科，60022

20. 康涅狄格州格林尼治，06831

數據來源：彭博社對美國國稅局數據和人口普查數據的分析

注：美國國稅局數據來源于2015年

核銷退稅

高收入會帶來高退稅。根據美國國稅局的數據，漁人島在2015年的平均分項扣減額為44.81萬美元。

紐約咨詢公司UHY Advisors的總經理約瑟夫·法蘭加表示，對許多高資產凈值的人士而言，慈善捐款為減稅貢獻了最大的份額。

2015年在減稅上受益最多的是加利福尼亞帕洛阿爾托的94301區，平均減稅額是49.16萬美元。漁人島居民的平均減稅額比起其收入來說相對較少，原因可能是佛羅里達州沒有個人所得稅，所以居民無法從這一項上獲得減稅。另一方面，加利福尼亞州的邊際收入稅率為13.3%，為全國最高。

不過法蘭加表示，由于今年要實行新的減稅法案，超級富豪的減稅情況可能會大為不同。

如今，各州和當地的個人所得稅的減免最多不能超過1萬美元，而在新法案生效前，減稅不設上限。慈善捐款的減稅限制則從總收入的50%提高到了60%。不過法蘭加稱，這只適用于現金捐款，不包括基金會、股票或藝術品，它們有著不同的限制。

法蘭加的客戶包括資產凈值極高的個人和高收入人群。他表示自己不知道最近的稅收法案對他們有什么影響。

法蘭加表示：“我沒看到他們有什么改變，不過他們對發生的事情感到好奇，某種程度上說，其中一些人可能要繳納更多的稅。”

這會改變他們的生活方式嗎？法蘭加并不這么認為。（財富中文網）

譯者：嚴匡正

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.