报税开始了 2021有何改变？这些事要知道
世界新闻网
02/13/2022
2021年度的报税于今年1月24日启动，纳税人须按时交税，避免罚款和缴纳利息。纽约中美会计师协会会长乐艳林（Elaine）说，在疫情的影响以及拜登政府入驻白宫后，美国的税法在过去一两年发生了很大变化。
白宫在2021年力推「重建美好未来」（Build Back Better，简称BBB）法案，但是国会没有通过。虽然民主党中间派关键人物、西维吉尼亚州联邦参议员曼钦(Joe Manchin)日前表示没法支持这项法案，但乐艳林估计，2022年协商通过的可能性仍然很大。她说，如果该法案通过，穷人可以享受更多的税收福利，而中产阶级和富人就要多交税。「如果BBB法案通过，也有可能有的条款会追溯回2021年，影响到2021年的报税。」
儿童退税 改变发放方式
乐艳林说，2021年孩童退税金额如下：6至17岁儿童，每人退税3000元，6岁以下孩童，每人退税3600元。其实，从2021年7月开始，有未满18岁儿童以及收入符合要求的家庭都「已经收到提前发放的儿童退税」。
她说，政府这次提前发放一半。如果孩子在6岁和17岁之间，每个孩子每个月可以领到250元；而6岁以下的孩子每人每月可以收到300元。「如果有人没有领到提前发放部分，可以在退税时领取。」
家有儿童的可以享受儿童照顾抵免。她说，在2020年以前，每个家庭每个孩子仅能抵税3000元，每户最多可以抵扣6000元的儿童照顾费用，现在增加到每个孩子8000元，每个家庭最多可以抵扣1万6000元托儿费用。符合条件的费用包括给纳税人的13岁以下孩童、纳税人抚养的残疾人和老年人。符合条件的纳税人，最多可以拿到孩子照顾费用50%的金额作为税收抵扣。
她说，国税局还制定一项特殊税收条款，该条款允许更多人在2021年联邦税表中扣除对符合条件的慈善捐款。联合申报的已婚夫妇最多可以扣除600元的现金捐赠，个人纳税人可以扣除300元的捐赠。在2020年以前，选择标准扣除的纳税人不能扣除其慈善捐款。但根据这个临时法律，纳税人无需在税表中逐项扣除额中利用这一点。而这项特殊规定允许纳税人在2021年税表中申请有限扣除，但他们要在2021年12月31日年底之前向慈善组织做了现金捐款。
合资格健保 可以抵税
乐艳林说，如果在健保市场（Health Insurance Marketplace）上购买医疗保险收入符合条件者可以享受补贴，即可以使用「税收抵免来降低每月保费」。税收抵免基于他们在Marketplace申请表中提供的收入估算和家庭信息。
她说，若是收入介于贫困线（FPL）的100%和400%之间，则所有居民都有资格获得保费税收抵免，降低每月健康保险的保费。即使收入高于FPL的400%，也可能有资格获得保费税收抵免，降低2021年健康保险计划的每月保费。
人们可以提前使用全部、部分或不使用保费税收抵免来降低每月保费。她说，使用的税收抵免预付款超过了根据最终年度收入的资格，必须在提交税表时偿还差额。如果使用的保费税收抵免少于资格，可在提交税款时获得可退还抵免的差额。「不过，只有通过健保市场购买健保才能获得保费税收抵免。」
如果纳税人已经72岁且已退休，要从自己的退休帐户中提取最低限额的退休金。「如果没有按照要求提取，就要对应该提取额的50%进行罚款。」例如，如果要求最低提取额为1000元，但是没有按时提取，就要在报税时罚款500元。在2020年，因为疫情，政府暂停运行了从退休计划领取最低退休款的规定，但2021年则恢复运行。
她说，如果通过投资获得了资本收益，且持有超过一年以上者，称为长期资本利得（long-term capital gain），税率则为0%、15%或20%。而持有未超过一年以上者，称为短期投资收益（short-term capital gain），投资者必须为此纳税。支付的金额取决于纳税人的总收入和投资持有时间。
例如，单身应税收入在4万400元以下，税率为0%；应税收入在4万401元至44万5850元，税率是15%；而应税收入超过44万5850元，其税率为20%。夫妻合报者，若应税收入在8万800元以下，税率为0%；应税收入在8万801元至50万1600元，税率是15%；而应税收入超过50万1600元，其税率为20%。「如果调整后家庭总收入在25万元以上（夫妻合报），还要缴纳3.8%的投资所得税。」
豁免贷款 不算个人收入
乐艳林说，人们可以为自己、配偶或被抚养人的学生贷款支付的利息进行税收减免。此福利适用于用于支付高等教育费用的所有贷款（不仅仅是联邦学生贷款）。最高扣除额为每年2500元。「对于2021年，一项新的法律则是政府豁免的学生贷款，在报税时无需计入个人收入进行纳税。 」
她说，教育抵免包括美国机会税收抵免（AOTC）和终身学习抵免 （LLC）。AOTC是在纳税年度支付的大学前4年的学费、某些必需费用和上课所需的课程材料的税收抵免，最高退税每个大学生为2500元。如果AOTC的金额超过所欠的税款，则最多可以退还40%的抵免额（最多1000元）。
终身学习抵免是为在合格教育机构注册的合格学生支付的合格学费和相关费用。该抵免可以帮助支付大学、研究生和专业学位课程，包括获得或提高工作技能的课程，且可以申请抵免的年数没有限制。每分纳税申报表上LLC退税价值高达2000元。
她说，要申请 LLC，必须满足以下所有三个条件：自己、被抚养人为高等教育支付合格的教育费用；自己、被抚养人为在符合条件的教育机构注册的符合条件的学生支付教育费用；符合条件的学生是自己、配偶或在纳税申报表上列出的被抚养人。
乐艳林指出，许多自雇业者也要交自雇税。自雇税是一种由社会保障税（Social Security tax）和医疗保险税（Medicare taxes）组成的税，其税率是15.3%，主要针对为自己工作的个人。2021年，自雇人士的前14万2800元净收入需要缴纳12.4%的社会保障税，而2.9%的医疗保险税则对收入没有封顶，意味着所有的自雇净收入都需要缴纳2.9%的医疗保险税。
PPP贷款 免构成应税收入
自雇者使用附表SE（表格1040或1040-SR）自行计算自雇税（SE税）。工薪阶层的社会保障税和医疗保险税由他们的雇主在发放工资时计算。此外，自雇者可以在计算调整后的总收入时扣除SE税的雇主等效部分，而工薪阶层不能扣除社会保障税和医疗保险税。
疫情期间，许多公司获得PPP贷款，其第一个宽恕截止日期是2021年8月30日。她表示，如果获得了PPP贷款，承保期从存入贷款之日开始，涵盖的期间长度可以是8到24周。
另外，国会通过在2021年综合拨款法案中规定扩展到了税收待遇，免除了PPP贷款构成应税收入，并且用借入的款项支付的费用仍可免税。
2021年的报税截止日是2022年4月18日。她建议，纳税人应该采用电子报税的方式报税，因为电子报税处理速度较快，而纸张报税则处理缓慢，因为需要国税局的人工处理。同时，纳税人应该提供银行帐户，让国税局将退税直接退到银行帐户中。
她说，有人婚后或者入籍后更改了自己的姓名。如果改了名字，他们应该去社会保险局更新自己的社安卡上的名字和数据，这样他们在社保局的姓名和其他数据才能与国税局的数据对上号。「有的人改了姓名，退休前也没有更改，领取社保退休金时可能有问题，因为姓名不一样。」
疫期诈骗多 国税局防盗
疫情期间，税务诈骗的案件日益增加。乐艳林说，国税局为了防止有人盗取别人的退税，对部分纳税人发了防盗号码（IP PIN），这个号码共有6位数，「但只有部分人有，国税局也未告知哪些人有。」
她说，如果收到国税局寄来的这个号码，就要保管好，并在报税时交给注册会计师。在2021年，联邦政府向美国人发放第三次纾困金，每人1400元。「如果没有收到，符合条件的纳税人可以在报税时要求补回。」
她说，由于税务诈骗经常发生，因此纳税人要保护好自己的身分证明，把个人数据保护好很重要。她说，许多骗子冒充国税局的人给纳税人打电话，吓唬他们说再不补税就要罚款，因此要他们用礼物卡补税。「这一听就是诈骗，千万不要相信。」她说，国税局通常都是寄信来通知纳税人需要补税，而不是打电话给纳税人。
在美国，纳税人可以自己报税，也可以聘请注册会计师报税。她建议，纳税人应该「聘请注册会计师报税」。她说，由于税法经常变化，会计师也面临许多挑战，更不用说许多没有税务知识的普通民众。「如果有什么税务问题，应该及时与会计师沟通。」
今年扩大家庭税收抵免 不需缴税者宜申报享福利
世界新闻网
02/12/2022
国税局近日称，纳税人将在2021年联邦所得税申报表中看到美国救援计划带来的变化，包括：为广大家庭扩大的税收抵免、不使用逐项扣除申报人的慈善捐赠抵免、以及使用逐项扣除申报人的更高的慈善捐赠限额。而在2021年有新出生子女，或拥有符合条件的领养或寄养孩子，极可能在申报2021年所得税表时，有资格为孩子领取1400元的2021年纾困金退税额，与获得3600元的子女税优惠。
国税局表示，许多通常不需要报税的人，今年应该考虑报税，这样他们就可以利用诸如纾困金退税额、子女税优惠、儿童及被抚养人看护费用优惠，以及收入所得税抵免等扩大的福利。由于这些扩大的福利将意味着许多人获得更多退税，因此务必以电子方式提交准确的税表，并选择经由转帐直接存款，以避免处理延迟并加快退税速度。
值得特别注意的是：父母如在2021年有新出生子女，在申报2021年所得税表时可将该子女列为被抚养人，则可能有资格为孩子领取1400元的2021年纾困金退税额。国税局还鼓励所有 2021年符合条件的领养/寄养或新生子女的符合资格父母，在其2021年所得税表上申请子女税优惠，每个2021年出生的孩子可获3600元的子女税优惠。
在2021年所得税表中添加被抚养人（例如父母、侄子/侄女或孙子/孙女），但未在2020年所得税表中将其列为被抚养人的家庭，可能有资格为该被抚养人领取1400元的2021年纾困金退税额。
如果错过了刺激计划补助金，可申领纾困金退税额，符合条件的人如果未收到第三轮经济影响补助金（也称为刺激计划补助金），或未收到全额补助金，可以在报税时申请纾困金退税额 (RRC)。
法律要求在2021年向符合条件的美国人发放第三轮经济影响补助金 (EIP3)。一般情况下，该款项相当于每人 1400 元。在大多数情况下，这意味着一个四口之家总共能收到5600元。
个人所收到的第三次经济影响补助金，将减少其有资格获得的抵免额度。个人需要知道其第三次经济影响补助金的总金额和任何附加付款，来申请2021年纾困金退税额，从而避免减慢退税速度的处理延迟。
从现在到3月，国税局还会向每位收到初始的第三轮经济影响补助金或额外付款、或两者兼有的人发送信函6475。收到联合付款的已婚配偶，将需要登录各自的在线帐户或查看自己的信函，以获知总付款中自己的那部分。
电子申报和报税软件可以帮助个人计算纾困金退税额，2021年的1040 和1040-SR表格说明中的纾困金退税额工作表，也可以帮助纳税人确定他们是否有资格获得该退税额。如需更多资讯，请访问 IRS.gov/RRC。
Hotter inflation could mean higher tax bills for Americans in these states
Some Americans could see higher state tax bills as inflation spirals higher
By Megan Henney | FOXBusiness
11/12/2021
Millions of Americans could be in store for higher taxes as spiraling inflation pushes consumer prices higher.
The phenomenon, known as “bracket creep,” results when taxpayers are pushed into higher-income brackets even though their purchasing power is essentially unchanged due to steeper prices for everyday goods.
Although the IRS adjusts federal income taxes for inflation, a recent analysis published by the Tax Foundation shows that 15 states fail to account for inflation when drawing the brackets for taxes on wage and income. Another 18 states do not index personal exemption tax to inflation.
Altogether, 22 states have at least “one major unindexed provision,” which could mean higher taxes for millions of taxpayers amid a months-long inflation spike that has shown no sign of slowing down.
Essentially, when tax brackets, the standard deduction or personal exemptions are not adjusted for inflation, that money loses value due to the higher price that consumers are paying for things like food, rent and gasoline, said the analysis, authored by Tax Foundation’s vice president of state projects, Jared Walczak.
“Bracket creep occurs when more of a person’s income is in higher tax brackets because of inflation rather than higher real earnings,” Walczak said.
The so-called “hidden tax” is most likely to affect residents living in states where taxes are not indexed to inflation, meaning there’s no automatic cost-of-living adjustment built into the tax provision in order to keep pace with inflation. States with an income tax that is not indexed to inflation include Alabama, Connecticut, Delaware, Georgia, Hawaii, Kansas, Louisiana, Maryland, Mississippi, New Jersey, New Mexico, New York and Oklahoma.
For instance, a hypothetical Delaware resident who earned $60,000 in taxable income in 2019 and now makes $64,000 has not actually seen an increase in real income; the $64,000 she earns today has about the same purchasing power as the $60,000 she made in 2019, Walczak wrote.
On top of that, because her state’s income tax brackets are not indexed to inflation, that higher salary pushes her into a higher property tax rate (6.6%), whereas before she was paying a rate of 5.5%. Though the resident’s purchasing power is unchanged, her tax bill rises by $264.
“The absence or insufficiency of cost-of-living adjustments in many state tax codes is always an issue, as it constitutes an unlegislated tax increase every year, cutting into wage growth and reducing return on investment,” Walczak wrote. “During a period of higher inflation, however, the impact is particularly significant.”
The analysis comes as the government released new data this week reporting that prices for U.S. consumers surged 6.2% in October compared with a year earlier. So-called core prices, which exclude the more volatile measurements of energy and food, rose 4.6% over the past year. Both are the largest increases in 30 years.
Rising inflation is eating away at strong gains and wages and salaries that American workers have seen in recent months (average hourly wages in the U.S. actually fell 1.2% last month compared with October 2020 when accounting for inflation).
Economists expect the spike to last well into 2022: A new Goldman Sachs analyst note published on Sunday warned that inflation metrics will remain “quite high for much of next year” until global supply chain bottlenecks clear up.
“It is now clear that this process will take longer than initially expected, and the inflation overshoot will likely get worse before it gets better,” the Goldman economists wrote.
通膨导致薪水推高级别 纽约等州缴税负担加重
世界新闻网
11/12/2021
受到通货膨胀影响，民众帐面上薪水看似增加，缴税时被推上税率较高的税收级距(tax bracket，又称税收级别)，形同税务负担变重，这种「税级攀升」(bracket creep)状况可能将出现数以百万计的纳税人身上，尤其是住在纽约州、新泽西州、马里兰州及夏威夷州等十多州的居民。
通膨因素之下万物齐涨，民众帐面薪水虽然变多，但消费能力基本上没有改变。然而，薪酬变高却让纳税人因此被推上税率较高的税收级距，「税级攀升」的结果变是个人所得税负担变重。
国税局(IRS)将通膨因素纳入联邦所得税计算，但保守派智库「税务基金会」(Tax Foundation)日前公布研究报告指出，全美有15州规画州民个人所得税税收级距时，并没有把通货膨胀列入考量，至少有18州的个人免税额(personal exemption)计算，并未纳入通膨因素。
「税务基金会」指出，综合看来，全美有22州州法当中至少存在一项未随物价连动(unindexed)税制条款，导致纳税人在物价连续数月走高之际，还要面临更重的缴税负担。
撰写这份研究报告的「税务基金会」州税计划部副总监瓦查克(Jared Walczak)分析，税收级别、标准扣除额(standard deduction)或个人免税额如果没有纳入通膨因素，金钱等于在高物价之下贬值，消费者购买食物、汽油及缴房租，通通受到冲击。
州税如果没有把通膨列入计算的机制，居民犹如面临「隐藏税」(hidden tax)。阿拉巴马州、康乃狄克州、德拉瓦州、乔治亚州、夏威夷州、堪萨斯州、路易西安纳州、马里兰州、密西西比州、新泽西州、新墨西哥州、纽约州及奥克拉荷马州，州法当中的个人所得税计算，都没有纳入通膨连动因素。
瓦查克举例说，一名德拉瓦州居民如果2019年应税收入(taxable income)为6万元，现在应税收入增为6万4000元，受到通货膨胀影响，现在的购买能力其实跟2019年相差不大，由于德拉瓦州州税税收级距并未考虑通膨因素，2019年缴税时房地产税率(property tax rate)为5.5%，现在则因帐面收入增加，被推上税率6.6%的更高级别，要缴更多税。
瓦查克在报告中指出，通货膨胀长期存在的期间，税级攀升将对民众带来「特别重大的打击」。
您的税档变了吗？IRS因通胀上调联邦收入税门槛
来源：美国中文网
11/10/2021
周三国税局（IRS）宣布，2022年联邦收入税的边际税率不变，但是考虑到通货膨胀，每档税率对应的收入区间将有所上调，另外最高抵免额度也有所提高。
2022年，调整后的个人报税者边际税率为：
10%: 不超过$10,275的收入部分
12%: $10,275到$41,775之间的收入部分
22%: $41,775到$89,075之间的收入部分
24%: $89,075到$170,050之间的收入部分
32%: $170,050到$215,950之间的收入部分
35%: $215,950到$539,900之间的收入部分
37%: 超过$539,900的收入部分
（以上收入均指调整后的应缴税收入）
夫妻合报的边际税率如下：
10%: 不超过$20,550的收入部分
12%: $20,550到$83,550之间的收入部分
22%: $83,550到$178,150之间的收入部分
24%: $178,150到$340,100之间的收入部分
32%: $340,100到$431,900之间的收入部分
35%: $431,900到$647,850之间的收入部分
37%: 超过$647,850的收入部分
（以上收入均指调整后的应缴税收入）
调整后，夫妻合报的最高档税率对应年收入上调了将近2万元。实际上，所有税档对应的收入水平较2021年都上调了3%左右。这一上调幅度是近四年来的最大值。
另外，对于个人报税者来说，联邦收入税的最高抵免额调涨了400元至12950元；一家之主的最高抵免额上调了600元至19400元；夫妻合报的最高抵免额则上调了800元至25900元。
每年，IRS都会根据通胀调整税率对应的收入水平。周三劳工部数据显示消费者价格指数同比上涨了6.2%，是自1990年来的最大年度增幅。
IRS provides tax inflation adjustments for tax year 2022
R-2021-219, November 10, 2021
WASHINGTON — The Internal Revenue Service today announced the tax year 2022 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes. Revenue Procedure 2021-45 PDF provides details about these annual adjustments.
Highlights of changes in Revenue Procedure 2021-45:
The tax year 2022 adjustments described below generally apply to tax returns filed in 2023.
The tax items for tax year 2022 of greatest interest to most taxpayers include the following dollar amounts:
- The standard deduction for married couples filing jointly for tax year 2022 rises to $25,900 up $800 from the prior year. For single taxpayers and married individuals filing separately, the standard deduction rises to $12,950 for 2022, up $400, and for heads of households, the standard deduction will be $19,400 for tax year 2022, up $600.
- The personal exemption for tax year 2022 remains at 0, as it was for 2021, this elimination of the personal exemption was a provision in the Tax Cuts and Jobs Act.
- Marginal Rates: For tax year 2022, the top tax rate remains 37% for individual single taxpayers with incomes greater than $539,900 ($647,850 for married couples filing jointly).The other rates are:
35%, for incomes over $215,950 ($431,900 for married couples filing jointly);
32% for incomes over $170,050 ($340,100 for married couples filing jointly);
24% for incomes over $89,075 ($178,150 for married couples filing jointly);
22% for incomes over $41,775 ($83,550 for married couples filing jointly);
12% for incomes over $10,275 ($20,550 for married couples filing jointly).
The lowest rate is 10% for incomes of single individuals with incomes of $10,275 or less ($20,550 for married couples filing jointly).
- For 2022, as in 2021, 2020, 2019 and 2018, there is no limitation on itemized deductions, as that limitation was eliminated by the Tax Cuts and Jobs Act.
- The Alternative Minimum Tax exemption amount for tax year 2022 is $75,900 and begins to phase out at $539,900 ($118,100 for married couples filing jointly for whom the exemption begins to phase out at $1,079,800). The 2021 exemption amount was $73,600 and began to phase out at $523,600 ($114,600 for married couples filing jointly for whom the exemption began to phase out at $1,047,200).
- The tax year 2022 maximum Earned Income Tax Credit amount is $6,935 for qualifying taxpayers who have three or more qualifying children, up from $6,728 for tax year 2021. The revenue procedure contains a table providing maximum EITC amount for other categories, income thresholds and phase-outs.
- For tax year 2022, the monthly limitation for the qualified transportation fringe benefit and the monthly limitation for qualified parking increases to $280.
- For the taxable years beginning in 2022, the dollar limitation for employee salary reductions for contributions to health flexible spending arrangements increases to $2,850. For cafeteria plans that permit the carryover of unused amounts, the maximum carryover amount is $570, an increase of $20 from taxable years beginning in 2021.
- For tax year 2022, participants who have self-only coverage in a Medical Savings Account, the plan must have an annual deductible that is not less than $2,450, up $50 from tax year 2021; but not more than $3,700, an increase of $100 from tax year 2021. For self-only coverage, the maximum out-of-pocket expense amount is $4,950, up $150 from 2021. For tax year 2022, for family coverage, the annual deductible is not less than $4,950, up from $4,800 in 2021; however, the deductible cannot be more than $7,400, up $250 from the limit for tax year 2021. For family coverage, the out-of-pocket expense limit is $9,050 for tax year 2022, an increase of $300 from tax year 2021.
- The modified adjusted gross income amount used by joint filers to determine the reduction in the Lifetime Learning Credit provided in § 25A(d)(2) is not adjusted for inflation for taxable years beginning after December 31, 2020. The Lifetime Learning Credit is phased out for taxpayers with modified adjusted gross income in excess of $80,000 ($160,000 for joint returns).
- For tax year 2022, the foreign earned income exclusion is $112,000 up from $108,700 for tax year 2021.
- Estates of decedents who die during 2022 have a basic exclusion amount of $12,060,000, up from a total of $11,700,000 for estates of decedents who died in 2021.
- The annual exclusion for gifts increases to $16,000 for calendar year 2022, up from $15,000 for calendar year 2021.
- The maximum credit allowed for adoptions for tax year 2022 is the amount of qualified adoption expenses up to $14,890, up from $14,440 for 2021.
More Information
- News Release IR-2021-216, IRS announces 401(k) limit increases to $20,500.
IRS announces 401(k) limit increases to $20,500
R-2021-216, November 4, 2021
WASHINGTON — The Internal Revenue Service announced today that the amount individuals can contribute to their 401(k) plans in 2022 has increased to $20,500, up from $19,500 for 2021 and 2020. The IRS today also issued technical guidance regarding all of the cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2022 in Notice 2021-61 PDF, posted today on IRS.gov.
Highlights of changes for 2022
The contribution limit for employees who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan is increased to $20,500, up from $19,500.
The income ranges for determining eligibility to make deductible contributions to traditional Individual Retirement Arrangements (IRAs), to contribute to Roth IRAs, and to claim the Saver’s Credit all increased for 2022.
Taxpayers can deduct contributions to a traditional IRA if they meet certain conditions. If during the year either the taxpayer or the taxpayer’s spouse was covered by a retirement plan at work, the deduction may be reduced, or phased out, until it is eliminated, depending on filing status and income. (If neither the taxpayer nor the spouse is covered by a retirement plan at work, the phase-outs of the deduction do not apply.) Here are the phase-out ranges for 2022:
- For single taxpayers covered by a workplace retirement plan, the phase-out range is increased to $68,000 to $78,000, up from $66,000 to $76,000.
- For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to $109,000 to $129,000, up from $105,000 to $125,000.
- For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered, the phase-out range is increased to $204,000 to $214,000, up from $198,000 to $208,000.
- For a married individual filing a separate return who is covered by a workplace retirement plan, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
The income phase-out range for taxpayers making contributions to a Roth IRA is increased to $129,000 to $144,000 for singles and heads of household, up from $125,000 to $140,000. For married couples filing jointly, the income phase-out range is increased to $204,000 to $214,000, up from $198,000 to $208,000. The phase-out range for a married individual filing a separate return who makes contributions to a Roth IRA is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
The income limit for the Saver’s Credit (also known as the Retirement Savings Contributions Credit) for low- and moderate-income workers is $68,000 for married couples filing jointly, up from $66,000; $51,000 for heads of household, up from $49,500; and $34,000 for singles and married individuals filing separately, up from $33,000.
The amount individuals can contribute to their SIMPLE retirement accounts is increased to $14,000, up from $13,500.
Key employee contribution limits that remain unchanged
The limit on annual contributions to an IRA remains unchanged at $6,000. The IRA catch-up contribution limit for individuals aged 50 and over is not subject to an annual cost-of-living adjustment and remains $1,000.
The catch-up contribution limit for employees aged 50 and over who participate in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan remains unchanged at $6,500. Therefore, participants in 401(k), 403(b), most 457 plans, and the federal government’s Thrift Savings Plan who are 50 and older can contribute up to $27,000, starting in 2022. The catch-up contribution limit for employees aged 50 and over who participate in SIMPLE plans remains unchanged at $3,000.
Details on these and other retirement-related cost-of-living adjustments for 2022 are in Notice 2021-61 PDF, available on IRS.gov.
最新！拜登银行监管新政，个人账户余额过$1万，IRS有权随时查账！
来源: 华人生活网
10/21/2021
0月20日，拜登政府放弃了一项有争议的提议，该提议要求国税局对每年交易金额超过600美元的所有银行账户收集更多数据。
该计划此前受到了共和党议员和银行业代表的广泛批评，称其税务执法策略代表了联邦政府对隐私的侵犯。
不过虽然该提议夭折，但是拜登政府并未完全放弃银行存款这一块的监管。
根据新规定，帐户余额超过1万美金，或者不包括薪资收入的存款、提款总额超过1万元，就会受到国税局加强检查；银行必须把帐户持有人的现金流导入导出汇整数据交给国税局，好让国税局锁定稽查目标。
民众注意的是通过工资收入获得的、自动扣除联邦税的收入的账户不计入其中。领取失业救济金和社会保障等联邦福利的人也可以豁免。
拜登表示：“很多富人为了逃税，每年从美国人民身上骗取数十亿美元。当适用于逃税行为的报告规则松散而模糊时，逃税行为就会猖獗起来。民主党人想要修复这个支离破碎的方法，打击高层的欺骗行为，”
财政部长珍妮特·耶伦(Janet Yellen)在会议上表示：“今天的新提案反映了政府的强烈信念，我们应该瞄准那些顶端的收入规模不付他们欠的税，同时保护美国工人通过设置银行账户阈值为10000美元，为工薪阶层提供豁免和教师和消防员一样。”
她表示，长期以来问题的核心是向IRS报告各种收入的方式存在差异：不透明的收入来源经常逃避审查，而工资和联邦福利通常几乎要完全遵守。这种双重税收制度是不公平的，剥夺了国家用于资助核心优先事项的资源。”
“新规定为了回应对范围的考虑，(国会)制定了一个新办法，包括对工薪阶层和工薪阶层以及联邦项目受益者的豁免。
这些变化将免除数百万美国人的申报要求，并帮助国税局将目标锁定在较富裕的美国人，特别是那些从投资、房地产和其他交易中赚钱的人，这些交易对国税局来说更难追踪。
最初的提议引起了共和党议员的愤怒，他们称这侵犯了隐私，是政府越权的一个例子。
即使修改了提案，参议院的共和党人仍然持批评态度。
爱达荷州共和党参议员迈克·克拉波(Mike Crapo)表示，拜登总统曾经承诺称，不会对年收入低于40万美元的美国人增税，他认为这一门槛应该适用于国税局的申报。
“他们为什么不直接颁布禁令，禁止美国国税局窥探年收入低于40万美元的人的账户呢?”我认为，这是这个方法的发起者应该问的问题。”
另外，银行业代表仍对任何额外的报告要求持怀疑态度，称这将造成负担，尤其是对小型社区银行。
据了解，该提案距离实施还有很长的路要走。该计划目前包括在数万亿美元的社会支出计划中，立法者和白宫已经协商了几个月。如果该方案获得通过并签署成为法律，这项要求要到2022年12月才会生效。
政府估计，税收执法的改善将在未来10年增加6000亿美元的税收收入。
美联邦国税局查帐门槛升至1万 仍遭质疑侵犯隐私
来源：世界新闻网
10/20/2021
美国联邦国税局(IRS)拟查看所有存款馀额逾600元，或一年之内汇入汇出转帐额度超过600元的银行帐户，消息曝光后引发舆论强烈反弹；美国民主党籍国会议员19日达成协议，把查看帐户的适用对象改为存款馀额1万元以上帐户，但共和党方面则说，修正后的门槛仍侵犯民众隐私，“除非大家都不花钱。”
民主党籍麻州联邦参议员华伦(Elizabeth Warren)与参院财政委员会主席、民主党籍俄勒冈州联邦参议员魏登(Ron Wyden)19日下午公布修改后的新版政策。
根据新版规定，帐户馀额超过1万元，或者不包括薪资收入的存款、提款总额超过1万元，就会受到国税局加强检查；银行必须把帐户持有人的现金流汇入汇出彙整资料交给国税局，好让国税局锁定稽查目标。
彙整报告中的现金流不包括薪酬或工资所得，因为这部份原本就在国税局W-2报税表格权限范围；社安金支票也不会纳入现金流彙整报告统计。
国税局打算加强检视馀额600元以上帐户的计画，遭到共和党及金融机构极力反对，理由则是侵犯民众隐私；对于修正之后的新版规定，共和党国会议员也不接受。
共和党籍宾州联邦参议员图米(Pat Toomey)19日在记者会上说：“如果他们把门槛调高到1万元，适用对象仍然几乎包括所有人，还有所有商家。”
“民众平均帐户出入总额，约为6万1000元。”共和党籍爱达荷州联邦参议员克雷波(Mike Crapo)表示：“一般美国百姓都将成为这项计画的调查目标。”
帐户都被监视“除非大家不花钱”
克雷波说，排除薪水收入不计，其实影响不大，绝大多数民众的帐户还是将成为受到加强检视的对象，“除非大家都不花钱”。
面对共和党阵营批评，魏登回应指出：“共和党紧咬这个议题不放，用来做为扯谎藉口，原因是他们明白他们推出的税改政策其实非常失败。”
金融机构组织“美国独立银行家协会”(Independent Community Bankers of America，ICBA)发表声明指出，不管查看帐户的门槛是600元，1万元或10万元，适用对象都将包括数以百万计的消费者以及小型商家。
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IRS：海外银行资产和金融账户申报10月15日截止
来源: 华人生活网
10/06/2021
很多华人即便入了美国国籍，但是在中国依旧有银行存款账户，也有人还有一些海外的生意。
大家要注意了，以下情况是要提交《国外银行和金融帐户报告》的。
在一个或多个帐户中有经济利益、有签字权或有其他权力，这些帐户包括在美国境外的银行帐户、经纪帐户、共同基金或其他金融帐户；日历年内任何时候所有外国金融帐户的总价值超过 1万 美元。
国税局(IRS)10月1日提醒美国公民、税法定义居民和任何境内法人实体，提交《国外银行和金融帐户报告》(FBAR) 的延期截止日为今年10 月15日。正常来说申报人若错过今年早些时候的 4 月 15 日年度截止日期，会被自动延期至 10 月 15 日提交FBAR，不需要申请延期。
国税局表示，申报人若受自然灾害影响，FBAR到期日可以要求进一步延长。重要的是，申报者须查看相关的FBAR 救援通知以获取完整信息。
目前由于1万美元这个界限的存在，国税局鼓励美国税务居民或拥有外国帐户的实体(即使是拥有相对较小的帐户)，核查他们是否应就此报告申报。
美国税务居民指的是美国公民、居民或任何境内法人实体，例如合伙企业、公司、有限责任公司、遗产或信託。
国税局表示，申报人不应将FBAR与他们的联邦所得税申报表一起提交。
2020年FBAR必须以电子方式提交给金融罪行加强执法网络 (FinCEN)，并且只能通过BSA电子申报系统网站递交。无法通过电子方式提交FBAR的纳税人必须致电金融罪行加强执法网络(FinCEN)，美国境内拨打800-949-2732，美国境外拨打 703-905-3975。
凡未及时提交FBAR者，可能受到严重的民事和刑事处罚，可能导致罚款或监禁。
但若国税局确定延迟提交的原因合理，则不会惩罚那些延迟提交的FBAR 、报告外国帐户的人。
也有民众此前询问为什么经常看到5万美元的门槛，为什么此文中又说1万美元。这其实就是肥爸与肥咖的区别！
本月截止的是FBAR，也就是华人常说的肥爸。
“肥爸”﹙FBAR, Report of Foreign Bank and Financial Accounts ﹚是奥巴马政府于2009年5月发布税制改革“绿皮书”(The Green Book)中规定的，目的为严查美国境外所得税申报，以确定纳税人的境外所得完整申报，包含所有境外金融机构之账户，原先要求于2009年9月23日前需补申报海外账户。
后来，为了打击海外逃税，IRS又制定了“肥咖”(FATCA, Foreign Account Tax Compliance Act﹚。要求全世界各国银行交出美国税务居民金额美金5万以上的账户资料，企图在未来十年内追回估计超过85亿美元的海外逃税。两者在申报上也有许多区别:
1 美元=6.47人民币
IRS: Oct. 15 FBAR extension deadline nears for foreign bank and financial account holders
IR-2021-196, October 1, 2021
WASHINGTON — The Internal Revenue Service reminds U.S. citizens, resident aliens and any domestic legal entity that the extension deadline to file their annual Report of Foreign Bank and Financial Accounts (FBAR) is Oct. 15, 2021.
Filers missing the April 15 annual due date earlier this year received an automatic extension until Oct. 15, 2021, to file the FBAR. They did not need to request the extension.
Filers affected by a natural disaster may have their FBAR due date further extended. It’s important filers review relevant FBAR Relief Notices for complete information.
Who needs to file?
The Bank Secrecy Act requires U.S. persons to file an FBAR if they have:
- Financial interest in, signature authority or other authority over one or more accounts, such as a bank account, brokerage account, mutual fund or other financial account located outside the United States, and
- The aggregate value of all foreign financial accounts exceeds $10,000 at any time during the calendar year.
Because of this threshold, the IRS encourages U.S. persons or entities with foreign accounts, even relatively small ones, to check if this filing requirement applies to them. A U.S. person is a citizen or resident of the United States or any domestic legal entity such as a partnership, corporation, limited liability company, estate or trust.
How to file
Filers do not file the FBAR with their federal income tax return. The 2020 FBAR must be filed electronically with the Financial Crimes Enforcement Network (FinCEN) and is only available through the BSA E-Filing System website. Those who are unable to e-file their FBAR must call FinCEN at 800-949-2732, or from outside the U.S. at 703-905-3975.
Avoid penalties
Those who don’t file an FBAR when required may be subject to significant civil and criminal penalties that can result in a fine and/or prison. The IRS will not penalize those who properly reported a foreign account on a late-filed FBAR if the IRS determines there was reasonable cause for late filing.
FBAR resources on IRS.gov:
- How to report foreign bank and financial accounts
- International Taxpayers
- IRS FBAR Reference Guide PDF
- FAQs About International Individual Tax Matters
- FinCEN’s website Reporting Maximum Account Value
To help avoid delays with tax refunds, taxpayers living abroad should visit Helpful Tips for Effectively Receiving a Tax Refund for Taxpayers Living Abroad on IRS.gov.
IRS: Report of Foreign Bank and Financial Accounts (FBAR)
Every year, under the law known as the Bank Secrecy Act, you must report certain foreign financial accounts, such as bank accounts, brokerage accounts and mutual funds, to the Treasury Department and keep certain records of those accounts. You report the accounts by filing a Report of Foreign Bank and Financial Accounts (FBAR) on FinCEN Form 114.
Who Must File
A United States person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:
- a financial interest in or signature or other authority over at least one financial account located outside the United States if
- the aggregate value of those foreign financial accounts exceeded $10,000 at any time during the calendar year reported.
Generally, an account at a financial institution located outside the United States is a foreign financial account. Whether the account produced taxable income has no effect on whether the account is a “foreign financial account” for FBAR purposes.
But, you don’t need to report foreign financial accounts that are:
- Correspondent/Nostro accounts,
- Owned by a governmental entity,
- Owned by an international financial institution,
- Maintained on a United States military banking facility,
- Held in an individual retirement account (IRA) you own or are beneficiary of,
- Held in a retirement plan of which you’re a participant or beneficiary, or
- Part of a trust of which you’re a beneficiary, if a U.S. person (trust, trustee of the trust or agent of the trust) files an FBAR reporting these accounts.
You don’t need to file an FBAR for the calendar year if:
- All your foreign financial accounts are reported on a consolidated FBAR.
- All your foreign financial accounts are jointly-owned with your spouse and:
- You completed and signed FinCEN Form 114a authorizing your spouse to file on your behalf, and your spouse reports the jointly-owned accounts on a timely-filed, signed FBAR.
Note: Income tax filing status, such as married-filing-jointly and married-filing-separately has no effect on your qualification for this exception.
The FBAR Reference Guide PDF) and FBAR instructions PDF provide more detailed information. The FBAR webinar explains how to calculate the aggregate value of your accounts to figure if you need to file an FBAR.
When to File
The FBAR is an annual report, due April 15 following the calendar year reported.
You’re allowed an automatic extension to October 15 if you fail to meet the FBAR annual due date of April 15. You don’t need to request an extension to file the FBAR.
If you are affected by a natural disaster, the government may further extend your FBAR due date. It’s important that you review relevant FBAR Relief Notices for complete information.
For certain employees or officers with signature or other authority over, but no financial interest in certain foreign financial accounts, the 2018 FBAR due date is deferred to April 15, 2020. See Notice 2018-1 PDF.
How to File
You must file the FBAR electronically through the Financial Crimes Enforcement Network’s BSA E-Filing System. You don’t file the FBAR with your federal tax return.
If you want to paper-file your FBAR, you must call FinCEN’s Regulatory Helpline to request an exemption from e-filing. See Contact Us below to reach this Helpline. If FinCEN approves your request, FinCEN will send you the paper FBAR form to complete and mail to the IRS at the address in the form’s instructions. IRS will not accept paper-filings on TD F 90-22.1 (obsolete) or a printed FinCEN Form 114 (for e-filing only).
If you want someone to file your FBAR on your behalf, use FinCEN Report 114a PDF, Record of Authorization to Electronically File FBARs, to authorize that person to do so. You don’t submit FinCEN Report 114a when filing the FBAR; just keep it for your records and make it available to FinCEN or IRS upon request.
Keeping Records
You must keep records for each account you must report on an FBAR that establish:
- Name on the account,
- Account number,
- Name and address of the foreign bank,
- Type of account, and
- Maximum value during the year.
The law doesn’t specify the type of document to keep with this information; it can be bank statements or a copy of a filed FBAR, for example, if they have all the information.
You must keep these records for five years from the due date of the FBAR.
Exception: An officer or employee who files an FBAR to report signature authority over an employer’s foreign financial account doesn’t need to personally keep records on these accounts. The employer must keep the records for these accounts.
Penalties
You may be subject to civil monetary penalties and/or criminal penalties for FBAR reporting and/or recordkeeping violations. Assertion of penalties depends on facts and circumstances. Civil penalty maximums must be adjusted annually for inflation. Current maximums are as follows:
| U.S. Code citation | Civil Monetary Penalty Description | Current Maximum |
|---|---|---|
| 31 U.S.C. 5321(a)(5)(B)(i) | Foreign Financial Agency Transaction – Non-Willful Violation of Transaction | $12,921 |
| 31 U.S.C. 5321(a)(5)(C) | Foreign Financial Agency Transaction – Willful Violation of Transaction | Greater of $129,210, or 50% of the amount per 31 U.S.C.5321(a)(5)(D) |
| 31 U.S.C. 5321(a)(6)(A) | Negligent Violation by Financial Institution or Non-Financial Trade or Business | $1,118 |
| 31 U.S.C. 5321(a)(6)(B) | Pattern of Negligent Activity by Financial Institution or Non-Financial Trade or Business | $86,976 |
Criminal penalty maximums are provided in the FBAR Resources below.
Filing Delinquent FBARs
Filing an FBAR late or not at all is a violation and may subject you to penalties (see Penalties above). If you have not been contacted by IRS about a late FBAR and are not under civil or criminal investigation by IRS, you may file late FBARs and, to keep potential penalties to a minimum, should do so as soon as possible. To keep potential penalties to a minimum, you should file late FBARs as soon as possible.
Follow these instructions to explain your reason for filing late. If you’re participating in an optional program to resolve FBAR noncompliance, such as Delinquent FBAR Submission Procedures or Streamlined Filing Compliance Procedures , follow the instructions for those programs.
Representation for FBAR Issues
You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins an FBAR examination as a result of an income tax examination (Title 26). Complete Line 3, acts authorized, as follows:
- Under Description of Matter – Matters relating to Report of Foreign Bank and Financial Accounts or “FBAR Examination”
- Under Tax Form Number – FinCEN Form 114
- Under Year(s) or Period(s) – applicable tax year(s)
(Note: Disregard previous guidance to complete Line 5a, additional acts authorized.)
Don’t use Form 2848 if a related income tax examination doesn’t apply. You may use a general power of attorney form executed under applicable state law.
FBAR Resources
- FBAR Reference Guide PDF
- Webinar: Reporting of Foreign Bank and Financial Accounts on the Electronic FBAR
- FBAR fact sheet
Note: Civil penalty maximums in these materials are no longer current, as these amounts are adjusted annually for inflation. See Penalties above for more information.
Contact Us
Can’t find the answer to your question in online information? Contact us.
| Contact | Business Hours | Help Offered | |
|---|---|---|---|
| IRS FBAR Hotline | 866-270-0733; or if calling from outside the United States, 313-234-6146 | Monday – Friday, 8 a.m. to 4:30 p.m. EST | General questions: FBAR filing requirements Filing methods |
| FinCEN’s BSA E-Filing Help Desk | See FinCEN’s website for contact information | Monday – Friday, 8 a.m. to 6 p.m. EST | Technical questions about BSA’s E-Filing System |
| FinCEN’s Regulatory Helpline | See FinCEN’s website for contact information | Leave a message for a return call | E-filing exemptions to allow FBAR paper-filingQuestions about BSA regulations |
IRS: Expanded tax benefits help individuals and businesses give to charity during 2021; deductions up to $600 available for cash donations by non-itemizers
IR-2021-190, September 17, 2021
WASHINGTON — The Internal Revenue Service today explained how expanded tax benefits can help both individuals and businesses give to charity before the end of this year.
The Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted last December, provides several provisions to help individuals and businesses who give to charity. The new law generally extends through the end of 2021 four temporary tax changes originally enacted by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Here is a rundown of these changes.
Deduction for individuals who don’t itemize; cash donations up to $600 qualify
Ordinarily, individuals who elect to take the standard deduction cannot claim a deduction for their charitable contributions. The law now permits these individuals to claim a limited deduction on their 2021 federal income tax returns for cash contributions made to certain qualifying charitable organizations. Nearly nine in 10 taxpayers now take the standard deduction and could potentially qualify to claim a limited deduction for cash contributions.
These individuals, including married individuals filing separate returns, can claim a deduction of up to $300 for cash contributions made to qualifying charities during 2021. The maximum deduction is increased to $600 for married individuals filing joint returns.
Cash contributions to most charitable organizations qualify. However, cash contributions made either to supporting organizations or to establish or maintain a donor advised fund do not qualify. Cash contributions carried forward from prior years do not qualify, nor do cash contributions to most private foundations and most cash contributions to charitable remainder trusts. In general, a donor-advised fund is a fund or account maintained by a charity in which a donor can, because of being a donor, advise the fund on how to distribute or invest amounts contributed by the donor and held in the fund. A supporting organization is a charity that carries out its exempt purposes by supporting other exempt organizations, usually other public charities. See Publication 526, Charitable Contributions for more information on the types of organizations that qualify.
Cash contributions include those made by check, credit card or debit card as well as amounts incurred by an individual for unreimbursed out-of-pocket expenses in connection with the individual’s volunteer services to a qualifying charitable organization. Cash contributions don’t include the value of volunteer services, securities, household items or other property.
100% limit on eligible cash contributions made by itemizers in 2021
Subject to certain limits, individuals who itemize may generally claim a deduction for charitable contributions made to qualifying charitable organizations. These limits typically range from 20% to 60% of adjusted gross income (AGI) and vary by the type of contribution and type of charitable organization. For example, a cash contribution made by an individual to a qualifying public charity is generally limited to 60% of the individual’s AGI. Excess contributions may be carried forward for up to five tax years.
The law now permits electing individuals to apply an increased limit (“Increased Individual Limit”), up to 100% of their AGI, for qualified contributions made during calendar-year 2021. Qualified contributions are contributions made in cash to qualifying charitable organizations.
As with the new limited deduction for nonitemizers, cash contributions to most charitable organizations qualify, but, cash contributions made either to supporting organizations or to establish or maintain a donor advised fund, do not. Nor do cash contributions to private foundations and most cash contributions to charitable remainder trusts.
Unless an individual makes the election for any given qualified cash contribution, the usual percentage limit applies. Keep in mind that an individual’s other allowed charitable contribution deductions reduce the maximum amount allowed under this election. Eligible individuals must make their elections with their 2021 Form 1040 or Form 1040-SR.
Corporate limit increased to 25% of taxable income
The law now permits C corporations to apply an increased limit (Increased Corporate Limit) of 25% of taxable income for charitable contributions of cash they make to eligible charities during calendar-year 2021. Normally, the maximum allowable deduction is limited to 10% of a corporation’s taxable income.
Again, the Increased Corporate Limit does not automatically apply. C corporations must elect the Increased Corporate Limit on a contribution-by-contribution basis.
Increased limits on amounts deductible by businesses for certain donated food inventory
Businesses donating food inventory that are eligible for the existing enhanced deduction (for contributions for the care of the ill, needy and infants) may qualify for increased deduction limits. For contributions made in 2021, the limit for these contribution deductions is increased from 15% to 25%. For C corporations, the 25% limit is based on their taxable income. For other businesses, including sole proprietorships, partnerships, and S corporations, the limit is based on their aggregate net income for the year from all trades or businesses from which the contributions are made. A special method for computing the enhanced deduction continues to apply, as do food quality standards and other requirements.
Keep good records
The IRS reminds individuals and businesses that special recordkeeping rules apply to any taxpayer claiming a charitable contribution deduction. Usually, this includes obtaining an acknowledgment letter from the charity before filing a return and retaining a cancelled check or credit card receipt for contributions of cash. For donations of property, additional recordkeeping rules apply, and may include filing a Form 8283 and obtaining a qualified appraisal in some instances.
For details on how to apply the percentage limits and a description of the recordkeeping rules for substantiating gifts to charity, see Publication 526, available on IRS.gov.
The IRS also encourages employers to help get the word out about the advance payments of the Child Tax Credit because they have direct access to many employees and individuals who receive this credit.
For more information about other Coronavirus-related tax relief, visit IRS.gov/coronavirus.
