T*R
发帖数: 36302 | 1 Surprise! Who's not paying federal income tax?
By Todd Spangler, Detroit Free Press
WASHINGTON – Amid complaints that nearly half of tax filers in the U.S. won
't pay federal income taxes this year, this has been lost: Those making $75,
000-$100,000 a year are the fastest-growing share of people who don't pay
federal income taxes.
Not working poor people — but those who are firmly middle class.
They still make up less than 1% of the total number of income tax filers who
pay no tax at all, but th... 阅读全帖 |
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d********8
发帖数: 74 | 2 According to the IRS, 75% of the tax cheating is done by individuals—mostly
middle-income earners. Most of the rest of the cheating is done by
businesses. Cash-intensive businesses and service providers, from self-
employed handypeople to doctors, are the worst offenders.
How People Cheat on Their Taxes
Most cheating is from deliberate—actual or willful—underreporting of
income. This is called tax evasion—the most commonly charged tax crime. A
government study found the most underreporting of in... 阅读全帖 |
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T*x
发帖数: 786 | 3 翻译好了，包子拿来！！！不是google translator翻的。
累死我了，手疼
==================================================================
按照美国国税局，75%的税作弊做个人 — — 大多是
中等收入的人士。考试作弊的其余大部分是通过
企业。资金密集型企业和服务提供商，从自我
受雇的 handypeople 的医生，都是最坏的罪犯。
人们如何欺骗他们的税
大多数作弊是从蓄意 — — 实际或故意 — — 少报
收入。这被称为逃税 — — 最常用征收税收犯罪。A
政府研究发现最少报的收入是由自我
受雇服装店主，食肆经营者，以及 — — 你无疑会
震惊 — — 汽车经销商。下一步，电话销售和销售人员位居其后
由医生、 律师 (天上 ！ 这），会计师 (天上，再次 ！），和
美发师。
企业负责人 over-deduct 与业务有关的开支 — — 如汽车和
娱乐 — — 骗子的流行歌曲遥远的第二个走了进来。
出人意料的是，美国国税局辩称只有 6.8%的扣除被夸大
或只是普通的骗子。
如果你是抓住了作弊
税收犯罪是最... 阅读全帖 |
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s********t
发帖数: 1429 | 4 好像是不用交penalty的
A Roth conversion of nontaxable Traditional IRA assets (Traditional IRA
Assets for which there was no tax deduction.), or a rollover of nontaxable
assets from a qualified plan or 403(b) plan. These assets are not subjected
to income tax or penalty when distributed or converted to a Roth IRA.
表格里面第三项
http://www.investopedia.com/university/retirementplans/rothira/ |
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f*******n
发帖数: 12623 | 5 法律规定不能从IRA rollover after-tax的钱到401k的。你rollover pre-tax的部分的
数量，里面就全是pre-tax的钱；剩下的就是after-tax的钱。
http://www.irs.gov/pub/irs-pdf/p590.pdf 第23-24页
Kinds of rollovers from a traditional IRA.
You may be able to roll over, tax free, a distribution from your traditional
IRA into a qualified plan. [...] The part of the distribution that you can
roll over is the part that would otherwise be taxable (includible in your
income). [...]
Tax treatment of a rollover from a traditional IRA
to an eligible retire... 阅读全帖 |
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r********n
发帖数: 399 | 6 他如果交了SS和medicare的税，他应该可以拿working pay credit（当然不交有的情况
下也可以拿，比如工资很低，只有1万）。问题是他现在没交任何税，而没交税的理由
并不是他的工资低，而是用了treaty。 这就是说他把他的全部收入报为了nontaxable
，他的这种nontaxable收入是不能算为earned income的，所以他不应该拿working pay
credit。
打个比方，一人收入一万，被扣税1000.他如果用treaty，全部免税，他可以要回这一
千，但除此之外，eic，child credit，working pay，他都拿不到，因为EI是0.
或者不用treaty，用各种deduction，下来后adjusted 后是0，1000的税也能拿回来，
同时还能拿别的credits，因为他的EI是10000. |
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J*****i
发帖数: 2622 | 7 1. nontaxable growth
2.nontaxable distribution
3. no min distribution requirement (estate planning for rich, and can be
used as a hudge of other retirement plan)
downside: low income phause-out.
Good news: you can do roth conversion with no income limitation. |
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p*****e
发帖数: 290 | 8 Just for discussion purpose, box 12 item J is for third party pay, like
insurance, but not for state plan benefits.
Code J—Nontaxable sick pay. Show any sick pay that was paid by a third-
party and was not includible in income (and not shown in boxes 1, 3, and 5)
because the employee contributed to the sick pay plan. Do not include
nontaxable disability payments made directly by a state.
Reference: http://www.irs.gov/pub/irs-pdf/iw2w3.pdf
w2. |
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w**********2
发帖数: 2262 | 9 ROTH IRA和TRADITIONAL IRA， 我还是倾向于RUTH ＩＲＡ。这个主要取决于税率的
不确定性。谁知道将来的税率怎样变？ 作为一个会计师，我每年都要去查UPDATE。税
法经常变。没人能预测将来的变动。还是拿到当前的省税更加实在。
退休的时候，SSN部分有taxable部分，有NON TAXABLE部分。首先用SSN，再用
RETIREMENT部分。因为SSN是TAXABLE还是NONTAXABLE取决于退休后的总收入。SSＮ有可
能８５％的SSN部分是应税的。如果是RUTH IRA，是NONTAXABLE INCOME，不会影响你
的SSN的应税。但是从TRADITIONAL IRA部分出来的钱，是TAXABLE INCOME。会影响你
的SSN需不需要交税。
还有一个牵涉到遗产。遗产现在已经有５００多万不需要交税。 （ESTATE TAX）。
但是留给后代的退休计划里的钱，接受这部分遗产的，退休计划里的，如果是RUTH
IRA，不需要交税。但是TRADITIONAL IRA里出来的钱，领取遗产的需要按赠送遗产的
人的税率交税。
不过我这样只顾当前的人，将来的事是不... 阅读全帖 |
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J*V
发帖数: 3150 | 10 错了
The president earns a $400,000 annual salary, along with a $50,000 annual
expense account, a $100,000 nontaxable travel account and $19,000 for
entertainment. |
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r**********g
发帖数: 22734 | 11 白宫是不要钱的，但是白宫吃饭要钱。我job search的时候看了US president的job
description，然后没申请，还是做了码工。
The president earns a $400,000 annual salary, along with a $50,000 annual
expense account, a $100,000 nontaxable travel account, and $19,000 for
entertainment.
The government pays for state dinners and other official functions, but the
president pays for dry cleaning and food that he, his family, and personal
guests consume; the high food bill often amazes new residents. |
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l****z
发帖数: 29846 | 12 While his plan to lower the corporate tax rate to 28% from 35% might help
the overall economy, it doesn’t particularly help small businesses.
Kathleen Hoffelder
President Barack Obama called for a number of solutions to the United States
’s tax problems last night in his State of the Union speech to Congress. In
particular, he attempted to appeal to small businesses with a plea for
simplicity.
“The American people deserve a tax code that helps small businesses spend
less time filling out complic... 阅读全帖 |
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l*********b
发帖数: 37 | 13 先感谢车版的所有人来分享信息。
特别感谢那个整理"买车跟dealer砍价"帖子的作者，这次我真的用上了，谢谢！
下面就说说买车的过程：
老车是04'ford taurus se,已经136k了，虽然一直没有问题，但是还是想换一部新车。
南加州，预算35k.
开始选车的时候，迷茫了很久，在suv vs. sedan之间。后来终于定下来还是买部sedan
。虽然很喜欢heavy suv,但是现在自己还真用不上，等以后成家了再说吧。
定下sedan之后，就开始犹豫是买used?还是brand new? 因为预算足够，所以要是used
，就可以买到2，3年新的335，528，535，还有clk之类的。之后朋友建议我还是买新车
，她的b开头的车都是小毛病不断。所以，ok,定下是新车。
之后自己选出来3款sedans:11'subaru outback/legacy vs. 11' nissian altima s
vs. 11' buick regal turbo.在来回比较之后，觉得regal的性价比最高，base就是皮
椅加热，蓝牙了，而且正好有 0apr的活动，到10月低。
先在tru... 阅读全帖 |
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y*****y
发帖数: 2948 | 14 是trade in给dealer?还是两个人exchange?
如果是1，value on trade-in part is nontaxable.
the taxable part is the deference of value between new car and the old car.
Tax means sales tax.
如果是2, the term is "sec. code 1031 like-kind exchange"
It MAY be taxable if you got gain on exchange.
This tax means individual income tax.
应该够清楚了 |
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m********t
发帖数: 9426 | 15 是的
temporary housing是可以报销的，但是是taxable的
一些是nontaxable的 |
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m**********w
发帖数: 4161 | 16 看了这篇文章，又看到板上一些说法，搞不清楚到底怎么回事。有人研究过吗？
悬赏五个包子征求正确解答。
http://www.investopedia.com/articles/retirement/03/030403.asp
尤其这一段：
Distributions of Roth IRA assets from regular participant contributions and
from nontaxable conversions of Traditional IRA can be taken at anytime, tax
and penalty free - that is, if the distribution is in line with the rules
that exempt assets from income tax and early-distribution penalties.
先说任何时候都可以拿本金和non-deductible conversion的钱，但后面又跟了一个"if
"条件。 |
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m**********w
发帖数: 4161 | 17 还有这段：
To determine the source of assets distributed from a Roth IRA, the IRS uses
the 'ordering rules'. According to the ordering rules, assets are
distributed from a Roth IRA in the following order (once assets from one
source run out, the assets from the next source are distributed):
1. regular Roth IRA participant contributions.
2. taxable Traditional IRA conversions.
3. nontaxable Traditional IRA conversions.
4. earnings on all Roth IRA assets.
这个taxable Traditional IRA conversio |
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m**********w
发帖数: 4161 | 18 两段合起来看：
Distributions of Roth IRA assets from regular participant contributions and
from nontaxable conversions of Traditional IRA can be taken at anytime, tax
and penalty free
这里面提到的两个source在那个列表里是1和3，跳过了2。那不是隐含着取2的时候有可
能有tax和penalty？ |
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q****x
发帖数: 7404 | 19 没太看明白。
IRS Publication 550:
Payments in lieu of dividends. If you borrow stock to make a short
sale,
you may have to remit to the lender payments in lieu of the dividends
distributed while you maintain your short position. You can deduct these
payments only if you hold the short sale open at least 46 days (more
than 1
year in the case of an extraordinary dividend as defined below) and you
itemize your deductions.
You deduct these payments as investment interest on Schedule A (Form
1040).
See I... 阅读全帖 |
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e******g
发帖数: 513 | 20 发到TAX版，没有回应。来这里问问，希望有人知晓。谢谢！
【 以下文字转载自 TAX 讨论区 】
发信人: ecoacctg (宝妈), 信区: TAX
标 题: 2010 CA Refund due to New Home Tax Credit: taxable or not?
发信站: BBS 未名空间站 (Thu Aug 16 11:49:06 2012, 美东)
2010年5月我们买了新房，有加州提供的new home tax credit，每年可以claim about
$3,333。我们2010年的CA refund绝大部分都是由于这个tax credit。那在我们报2011
年税的时候，这部分CA refund是taxable or nontaxable？
（不好意思中英文混用了，请大家包涵。） |
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c***z
发帖数: 6348 | 21 I consulted a tax professional and the answer is negative, I don't need to
pay tax for gift. Thanks so much! :)
Below is my question and her answer:
Q:
I am a resident alien (H1B visa holder and lived in the US full year for the
past 12 years) and I received a gift money of $50K from my parents in law,
who live in China (foreign persons not filing US tax, that is).
I understand that under normal circumstances the gift giver pays the tax:
https://www.irs.gov/Businesses/Small-Businesses-&-Self-Emp... 阅读全帖 |
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u*****e
发帖数: 606 | 22 haha, there are a lot more funny stuff in P501, I am pretty surprised how
people calculate money between themselves and their parents and children.
And now I know how useless my accountant is. I definitely will fire her and
find another "good" one. lol.
Example 1.
You buy a $200 power lawn mower for your 13-year-old child. The child is
given the duty of keeping the lawn trimmed. Because the lawn mower benefits
all members of the household, do not include the cost of the lawn mower in
the support... 阅读全帖 |
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u*****e
发帖数: 606 | 23 haha, there are a lot more funny stuff in P501, I am pretty surprised how
people calculate money between themselves and their parents and children.
And now I know how useless my accountant is. I definitely will fire her and
find another "good" one. lol.
Example 1.
You buy a $200 power lawn mower for your 13-year-old child. The child is
given the duty of keeping the lawn trimmed. Because the lawn mower benefits
all members of the household, do not include the cost of the lawn mower in
the support... 阅读全帖 |
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c***z
发帖数: 6348 | 24 I consulted a tax professional and the answer is negative, I don't need to
pay tax for gift. Thanks so much! :)
Below is my question and her answer:
Q:
I am a resident alien (H1B visa holder and lived in the US full year for the
past 12 years) and I received a gift money of $50K from my parents in law,
who live in China (foreign persons not filing US tax, that is).
I understand that under normal circumstances the gift giver pays the tax:
https://www.irs.gov/Businesses/Small-Businesses-&-Self-Emp... 阅读全帖 |
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H*****1
发帖数: 4815 | 25 EDD的maternity leave的收入是nontaxable |
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j******3
发帖数: 5244 | 26 我记得扫过的mfc就显示为mfc
凡是显示taxable或nontaxable的，都是手动的，而且不几点 |
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p**********e
发帖数: 1810 | 27 多少ecb？
你们那就算没$1.4的nexcare，也可以原价滚$10的ecb(limit 2)，反正是nontaxable的。 |
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h**b
发帖数: 5635 | 28 后面每个item都有写。T-Taxable FT- Food Taxable FN-Food Nontaxable |
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y*****y
发帖数: 2948 | 29 一个好问题。
我来给你剖析一下，让样会更清楚：
1。llc“公司”层面的税分两种：tax & llc fee. tax 是fixed,一年800刀，不管你的
llc盈利还是亏；llc fee的计算是based on the GROSS SALES (not net income) ,
250K以下，免费的；250k到500k,好像是600刀？最高的等级好像是〉5m,一年也就是$6k
or $8k,具体的数据我忘了，查一下，回头跟你说。
我知道我说的这个，不是你问的重点。不过，你既然成立了llc，这些你必须知道。
2。llc "members" （not partners）的distribution,是通过sch. k-1来联系到你个
人的individual tax return, 意思就是公司层面nontaxable,个人层面才taxable
*3. 你说的情况，如果把你的dis.先给另外一个member~~~~（重点内容：）
不可以！ 原因是：dis. 会减少member的base。
什么是base? 举例：你和你亲戚，各出资500k(这个就是原始base),**如果没有特别的
... 阅读全帖 |
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I****8
发帖数: 988 | 30 你的扫盲教育对我帮助很大，非常感谢，有些comment 和一些分支问题请帮助，谢谢
2。llc "members" （not partners）的distribution,是通过sch. k-1来联系到你个
人的individual tax return, 意思就是公司层面nontaxable,个人层面才taxable
Two member LLC file tax as partnership use 1065 form.这个是我申请TIN number
的时候得知的，估计跟 sch. k-1差不多，具体我没仔细看。
*3. 你说的情况，如果把你的dis.先给另外一个member~~~~（重点内容：）
不可以！ 原因是：dis. 会减少member的base。
什么是base? 举例：你和你亲戚，各出资500k(这个就是原始base),**如果没有特别的
书面文件来约定你们的dis.; how to share profit or loss, 那么按照llc general
rule, 这些东西都是50/50,因为你们的出资就是50/50;那么a要分50k的分红，b就一定
要要分到... 阅读全帖 |
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y*****y
发帖数: 2948 | 31 一个好问题。
我来给你剖析一下，让样会更清楚：
1。llc“公司”层面的税分两种：tax & llc fee. tax 是fixed,一年800刀，不管你的
llc盈利还是亏；llc fee的计算是based on the GROSS SALES (not net income) ,
250K以下，免费的；250k到500k,好像是600刀？最高的等级好像是〉5m,一年也就是$6k
or $8k,具体的数据我忘了，查一下，回头跟你说。
我知道我说的这个，不是你问的重点。不过，你既然成立了llc，这些你必须知道。
2。llc "members" （not partners）的distribution,是通过sch. k-1来联系到你个
人的individual tax return, 意思就是公司层面nontaxable,个人层面才taxable
*3. 你说的情况，如果把你的dis.先给另外一个member~~~~（重点内容：）
不可以！ 原因是：dis. 会减少member的base。
什么是base? 举例：你和你亲戚，各出资500k(这个就是原始base),**如果没有特别的
... 阅读全帖 |
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I****8
发帖数: 988 | 32 你的扫盲教育对我帮助很大，非常感谢，有些comment 和一些分支问题请帮助，谢谢
2。llc "members" （not partners）的distribution,是通过sch. k-1来联系到你个
人的individual tax return, 意思就是公司层面nontaxable,个人层面才taxable
Two member LLC file tax as partnership use 1065 form.这个是我申请TIN number
的时候得知的，估计跟 sch. k-1差不多，具体我没仔细看。
*3. 你说的情况，如果把你的dis.先给另外一个member~~~~（重点内容：）
不可以！ 原因是：dis. 会减少member的base。
什么是base? 举例：你和你亲戚，各出资500k(这个就是原始base),**如果没有特别的
书面文件来约定你们的dis.; how to share profit or loss, 那么按照llc general
rule, 这些东西都是50/50,因为你们的出资就是50/50;那么a要分50k的分红，b就一定
要要分到... 阅读全帖 |
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e****n
发帖数: 165 | 33 just found from IRS.ORG
You won’t get a stimulus payment in 2008, if any of the following apply to
you:
You don’t file a 2007 tax return.
Your net income tax liability is zero and your qualifying income is less
than $3,000. To determine your qualifying income, add together your wages,
net self-employment income, nontaxable combat pay, Social Security benefits,
certain Railroad Retirement benefits and certain veterans’ payments.
You can be claimed as a dependent on someone else’s return (whether |
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L****y
发帖数: 61 | 34 Thank you very much!
But my child did not receive any W2 for the scholarship but 1098T. The 1098T
give the total amount of all scholarships and let youself to separate the
taxable and nontaxable. How can we determine how much of them is taxable
without any official form?
|
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L****y
发帖数: 61 | 35 Thank you very much!
But my child did not receive any W2 for the scholarship but 1098T. The 1098T
give the total amount of all scholarships and let youself to separate the
taxable and nontaxable. How can we determine how much of them is taxable
without any official form?
|
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m*******e
发帖数: 223 | 36 Box 10. This amount is the total dependent care benefits that
your employer paid to you or incurred on your behalf (including
amounts from a section 125 (cafeteria) plan). Any amount over
$5,000 is also included in box 1. You must complete Schedule
2 (Form 1040A) or Form 2441, Child and Dependent Care
Expenses, to compute any taxable and nontaxable amounts.
I think the article below will answer your question pretty well enough
http://taxes.about.com/b/2006/03/21/child-care-tax-credit-is-form-244 |
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z****l
发帖数: 5282 | 37 nontaxable for NR.
get it back by filing 1040NR or 1040NR-EZ, plus form 8843
种情况没有报这个。 |
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l**t
发帖数: 321 | 38 刚才考古看到有人说把1042-S上的收入填入line21,可是1040 instruction上说的很清
楚“Do not report any nontaxable amounts on line21“。不知道大家code为19的
1042-S是不是都是像我这样是免税的，就是section 6 on 1042-s is "04". |
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z******i
发帖数: 1 | 39 The amount of scholarships and grants could not be shown in the W2 form, yet
the wages, tips and other compensation includes scholarships, grants and
summer tuition. The following are my questions:
1. I am using CINTAX, and the problem is: I need to type in the column of
wages, tips and other compensation, but I think I should first subtract the
amount of scholarships, grants and other tuition stuff and fill in the left
number. Is this plausible? anyone did this before without a Form 1042S?
2. T |
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z******3
发帖数: 74 | 40 同文
yet
the
left
1098HC. |
|
z******o
发帖数: 78 | 41 要纠正一个错误的观念，fellowship或scholarship并不是全部免税的，分为taxable和
nontaxable部分，有时甚至全额都要交税
一般而言tuition，fees和course-related expenses是免税的，其余部分是要交税的，
对F1身份是14%，resident不太清楚 |
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j********e
发帖数: 1192 | 42 Instruction好像基本上是针对08年是Residential的，如果08年没用itemized，
可以把state income算成nontaxable。
但是对于08年NR怎么算？ 谢了！ |
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w*********l
发帖数: 1337 | 43 按我的理解，i1040里明确说明21行不可以报nontaxable的income，所以前面的人说得
都不对。当然按我说的做也责任自负了。
应该是直接附一张8833和1042 S。可以在第7行的虚线处注上是有treaty后减掉的W-2
amount。
FILE |
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w*********l
发帖数: 1337 | 44 instruction里明确说了这行不能报nontaxable income |
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w*****y
发帖数: 736 | 45 2009年resident alien 开始扣社保和医疗，联办和州税不扣。 收到W-2 和1042S。 W-
2 BOX1 WAGES 是空。只在社保收入和医疗收入里显示去年的收入。 1042表BOX 1显示
income code is 18, BOX2 显示总收入。BOX5 tax rate 是0。 说明也是nontaxable
收入。
这种情况如何填表1040. 在LINE 7里写0？ 21 LINE 要写吗？ 有的说写上收入数。标
上tax treaty. 那么算下来LINE 22不就是负的总收入，相当于0了。还是根本什么都不
用填。0000
另外报税时网上报税软件问，purchase tax.是让填你平时买东西付的税吗？几乎天天
买东西赋税，有时几分，有时几十。收据都没有了怎么填？
还有一项说medical expense,假如带孩子去看医生体检，每次15块copay.2009年去了6
次，要填70吗？ |
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h*****d
发帖数: 860 | 46 我看好像很多都不用收税
这里是说利息收入不用报税？股票收入不用保税？还有IRA是怎么回事？
California nontaxable interest income
California income tax refund
California IRA distributions
California pensions & annuities
Unemployment compensation
Social security benefits
California lottery winnings |
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h****m
发帖数: 1490 | 47 我看到了这句：
If, under the rules of I.R.C. § 865(g)(1), an alien is determined to be a
nonresident of the United States, then the aliens U.S. source capital gains
would be treated as foreign-source and thus nontaxable.
是说nonresident的capital gains是不上税的吗？
谢谢！ |
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S**I
发帖数: 15689 | 48 存款的利息收入对NR是nontaxable
面说 |
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s******g
发帖数: 654 | 49 Losses on Schedule C and Schedule E with nontaxable investment income. |
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a*****n
发帖数: 5158 | 50 http://www.irs.gov/publications/p590/ch02.
html#en_US_2010_publink1000231057
读读这一页，你就明白了
你从roth里拿了6000$, 这6000$首先从contribution part扣，
按下面的顺序:
Regular contributions.
Conversion and rollover contributions, on a first-in first-out basis
(generally, total conversions and rollovers from the earliest year
first). See Aggregation (grouping and adding) rules, later. Take these
conversion and rollover contributions into account as follows:
Taxable portion (the amount required to be included in gross inco... 阅读全帖 |
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