m****s
发帖数: 79 | 1 7.65% employee's social security tax + medicare tax
7.65% employer pay for employee's social security tax + medicare tax (在W2,
这个已经被雇主付了。但是1099是自雇，所以自己就是employer，自己付）
state and Federal unemployment taxes: self-employment needs to pay on 1099
form. 查了查，数目不定，但大约一年在$500左右，这里就忽略了。
10 federal holidays, 15 paid vacation days.
working days: 365.0 * 5/7 - 25 = 235.7
基于以上数据，这里计算如下：
W2: 100,000 / year, 包括salary + bonus + health insurance + 401k
100000 * (1 + 7.65%) / (235.7*8) = 57 ($/hour)
(当然还有其它细节。比如medicare rate在收入达到一定上限后就不用交了，等等。另
外，用1099表，上班停车费，交通费都可以报销。） | l*********u
发帖数: 19053 | 2 1099，房租／gas／回国机票／酒店，等等，都是expenses :)
W2,
【在 m****s 的大作中提到】
: 7.65% employee's social security tax + medicare tax
: 7.65% employer pay for employee's social security tax + medicare tax (在W2,
: 这个已经被雇主付了。但是1099是自雇，所以自己就是employer，自己付）
: state and Federal unemployment taxes: self-employment needs to pay on 1099
: form. 查了查，数目不定，但大约一年在$500左右，这里就忽略了。
: 10 federal holidays, 15 paid vacation days.
: working days: 365.0 * 5/7 - 25 = 235.7
: 基于以上数据，这里计算如下：
: W2: 100,000 / year, 包括salary + bonus + health insurance + 401k
: 100000 * (1 + 7.65%) / (235.7*8) = 57 ($/hour)
| m****s
发帖数: 79 | 3 只有工作相关的花销才算。
IRS也不是吃素的。
比如很多contractors是corp to corp，就是到别人家公司上班。那么自己家并没有设
置办公室，所以房租并不能算。
就算用了一间office，那只能扣一间。
等等。
【在 l*********u 的大作中提到】
: 1099，房租／gas／回国机票／酒店，等等，都是expenses :)
:
: W2,
| g**********l
发帖数: 214 | 4 you also have to prove exclusivity to business.
if you take a trip, you can't just deduct unless you can prove it is
business need.
if you are visiting a client for a day, but you book ticket to stay there
for a couple more days for tourism, you can't deduct that either. it must be
exclusive to business.
some other things, like cell phone, if you use it 30% for business and 70%
for personal, then you can deduct only 30%.
the burden of proof lies on you.
IRS也不是吃素的。 | m****s
发帖数: 79 | 5 不用exclusive to business 吧？
给个官方链接？
我记得参加学术会议，可以趁开会的同时进行旅游。只要你不把旅游时间的旅馆费以及
其它花销算进去，就可以了。
be
【在 g**********l 的大作中提到】
: you also have to prove exclusivity to business.
: if you take a trip, you can't just deduct unless you can prove it is
: business need.
: if you are visiting a client for a day, but you book ticket to stay there
: for a couple more days for tourism, you can't deduct that either. it must be
: exclusive to business.
: some other things, like cell phone, if you use it 30% for business and 70%
: for personal, then you can deduct only 30%.
: the burden of proof lies on you.
: IRS也不是吃素的。
| m****s
发帖数: 79 | 6 J.K. Lasser's Your Income Tax 2010: For Preparing Your 2009 Tax Return
By J.K. Lasser Institute
对business-vacation travel，travel cost是否能报销，关键在于，这次travel，
business是不是 primary purpose.
一般是按照时间分布来算。但没说怎么证明是primary。
国外的business-vacation travel，vacation要在25%一下。否则就要按比例报销。
【在 m****s 的大作中提到】
: 不用exclusive to business 吧？
: 给个官方链接？
: 我记得参加学术会议，可以趁开会的同时进行旅游。只要你不把旅游时间的旅馆费以及
: 其它花销算进去，就可以了。
:
: be
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