美国求职人均2份职缺 劳工黄金时代来临
世界新闻网
5/02/2022
全美历经疫情后经济复苏迄今已一年，就业市场依旧粥多僧少，招聘人员已精疲力尽，为了抢人才，所有好处都端上桌。
疫情后复苏的经济现况已被证明是求职者至上，去年全美近4800万人辞职、7600万人换新工作，根据最新的劳工统计数据，劳力市场目前有1100万个职缺，找工者每人大约有两个工作机会。
旗下有若干召募业者的母公司Employ首席执行官拉姆森(Pete Lamson)说，如果说目前的劳力市场是工人的黄金时代，对无法适应眼前这个新世界的招聘人员来说，却处处是挑战。
招聘人员展开抢人大战，高分贝宣称薪酬等级飙升、端出丰厚福利、将一切摆在桌面上，使出浑身解数吸引人才，想方设法不让对手有可乘之机。
有些州和城市要求企业明确揭露工资，科罗拉多州已这么做，纽约市即将跟进，薪酬透明度日益重要。Recruiter.com营销资深副总裁科普兰(Angela Copeland)说，越来越多有远见的公司打广告宣称高薪以吸引人才。
薪资等级也竞相调升，科普兰最近听说有人被竞争对手挖角，挖角薪资是原来的三倍，被挖角的人才甚至不怎么积极求职，就轻轻松松薪资三级跳，而且本来的薪资就不错。多数人通过换新工作争取加薪，如今加薪幅度比过去积极得多。
佛州技术招聘人员托马斯(EricaThomas)说，对于面对面招聘员工的公司来说，广告宣传高薪尤为重要，如果对向来远距工作的人邀请到现场面谈，很难，但如果提出够高的薪资范围，情况大不同。
托马斯补充，现场面谈时有4到8秒的时间吸引求职者注意，无论他们是主动还是被动找工作，总之，人人必定想知道能得到多少薪酬。
管理顾问业者Robert Half资深运行董事麦克唐纳(Paul McDonald)说，高薪和远程工作是许多求职者最重视的，雇主争先恐后提供最新、最好的福利，包括每周工作四天、工作时间灵活有弹性(在护理人员之间备受欢迎)、带薪休假(在高通膨环境下极具吸引力)、以及在家工作衍生的电话和互联网帐单费用可报销。
总部位于德州达拉斯的人力资源总监塔图姆(Crystal Brown-Tatum)开始改写她任职公司的所有职位陈述，将员工福利摆在最前面，她认为，求职者基本上都知道申请什么工作、也对应征的公司有基本了解，不必赘述，不如用宝贵时间吹捧公司提供的所有福利。
麦克唐纳说，公司爽快不多问是求才的额外筹码，有助于缩短招聘时间。Robert Half于2021年7月对2800多名高级管理人员进行调查，48%提供签约奖金、43%提供更多带薪休假、40%提供更好的职位以吸引人才。
31岁的拉克利(Lauren Rackley)最近找到新的制药厂工作，获得1万9500美元搬家奖金，从北卡罗来纳州搬到佛州；过去她在全美各地换工作，得到的搬家补助从未超过5000美元，这次的金额破纪录。
塔图姆自己是招聘人员，她在求职时看到求才者之间竞争激烈；疫情爆发以来，她接受两份新工作，平均每周收到两条招聘消息，过去求才者的消息通常是「您愿意谈一谈吗？」如今更多措词是「我们有这份工作希望您接受。」她不久前收到一个求才消息，开出的薪资比她目前待遇高4万美元。
塔图姆说，招聘人员通常会在求职者提出申请后24小时内回复；随着谈妥工作的速度加快，她曾见到一个月内有8人离开同一个工作场所，这些人原本的年收入都达六位数，人们轻易放弃10万美元年薪，足可看出就业市场多紧张。
招聘人员近来放宽对教育、工作经历或工作地点的要求，只要职称吻合即可，借此在LinkedIn上拓宽求才网。拉姆森说，这是转行的好时机，招聘人员超越框架要求，更关注员工能力、资质和态度，那么劳动力便会跨行流动。
不过，尝试扩大求才范围时很难精准瞄准目标；科普兰发现越来越多招聘人员通过LinkedIn向潜在求职者发送长达3分钟的视频、邀请申请，很不一样，但很费时。
有时，招聘人员可能会重新考虑以前的申请人、和之前拒绝过的求职者再谈一谈。
物价涨人工贵 南加华人餐厅举步维艰 想卖卖不出去
世界新闻网
4/26/2022
经历了疫情冲击的一些华人餐厅，并没有迎来餐饮业报复性消费的春天。不少业主表示，物价涨、人工贵等各种现实问题，让他们的餐厅举步维艰，更有经营了十多年的南加华人老餐厅，在面临亏本的情况下准备出让，但没想到在市场上卖了半年，始终没有人愿意接手。
洛杉矶县阿罕布拉市（Alhambra）居民陈先生，在洛杉矶市拥有一家中餐厅，半年前，他就将这家已经营十多年的餐厅放到市场上转让，但至今无人问津。陈先生无奈地说，「我们的餐厅很难再生存下去，一直都在亏钱，亏了一年多，我就看到银行账户的数字没有上涨，不知道钱都去哪了。」
后疫情时代加州全面开放后，到餐厅吃饭的人开始逐渐恢复，生意虽好转，但一个严峻的问题扑面而来，通货膨胀导致物价疯涨，直接影响餐厅的经营成本。陈先生说，「供货商把价格涨得非常离谱，涨得我都不想看了，肉类涨得最厉害。」他表示一年前，餐厅批发的鸡翅一箱三四十元，当时最便宜时一磅不到一元，但现在高达100多元一箱，直接翻了几倍。除了肉类，食用油也翻倍涨价，「一年前一桶食用油19元，现在最高要四五十元，涨了不止一倍多。」
最让陈先生头疼的是，近一年很难招到员工，很少有人愿意到餐厅工作，「我们真的很惨，一直在涨工资，提高时薪，甚至给员工付现金，但还是没有人愿意做。」陈先生的餐厅以前是八名员工，目前只有五名，「有些新人到餐厅做了一天就不愿做了，说实话，到了后面我都不想招人了，不愿再继续做下去。」
对于人工严重短缺的问题，采访中，陈先生向记者抱怨，并希望通过媒体发出自己的声音，他认为政府如果能够打开工作移民这扇大门，很多困境都会改善，「如果工作移民的人不断进来，劳动力就会很快得到解决，其他困难也会随之改善，我们最主要的就是人工缺少，没有人竞争，所以大家都不愿工作。」
「物价贵，人工贵，什么都贵。」陈先生悲观地说，如今经营餐厅的很多朋友都面临同样困境，「我认识很多餐厅老板，他们的店在洛杉矶市华埠（Chinatown)一带，不少人现在不想做，想把餐厅卖出去，因为实在做不下去。」但很多人就像陈先生一样，餐厅放到市场卖了半年，却至今没有人愿意接手。
陈先生感慨道，人们以后想在洛杉矶吃到好的中餐的机会会越来越少，因为烧菜的大师傅老了退休了，后继无人，「就像我儿子这一代，他们都不愿意做餐厅，只有新的工作移民进到美国市场，餐饮业才有希望，否则大家很快都没有好东西吃了。」
相关媒体报导指出，自疫情趋缓、经济复苏以来，就业市场的需求大增，目前全美约有200万个职缺找不到人。专家认为，这与疫情期间美国移民人数减少等因素有关。数据显示，2020年进入美国的移民人数已下降到2016年的一半，2021的移民人数更是降至2016年的四分之一。
Healthcare Certification and ESL Programs
物价还会再涨 全美四成小企业 打算近期涨价10%以上
世界新闻网
4/25/2022
在美国面临40年来最严重通膨之际，最新调查显示，美国约40%的小企业打算涨价10%以上。这凸显民众将继续见到一波物价上涨的情况。
根据全美独立企业联盟（NFIB）在4月14日至17日针对540名企业主进行的调查，逾三分之二受访者计划在未来三个月内调涨价格。约半数的小企业规画涨价4%至9%。
报告显示，许多企业规画的涨价幅度，高于当前全美通膨率。美国消费者物价指数（CPI）3月上扬8.5%，为1981年来最大增幅。
在NFIB的调查中，十个企业主中有接近九人表示，他们已不得不调涨价格，以反映一些成本。
NFIB说，在去年夏季的调查中，通膨开始成为一大问题，这对1990年代后成立企业的创业人士来说，是个新的挑战。
调查发现，物价上涨对62%的受访者而言有「重大」影响，对近三分之一受访者有「中等」影响。没人表示通膨对他们的企业没有影响。
小企业除了将较高的进口成本转嫁给消费者外，因应通膨的选项不多。调查显示，企业主表示导致支出成本较高的因素为库存、供应、原物料和燃料成本。
食品杂货价格将再涨6% 民叹：只有薪水不涨
世界新闻网
02/21/2022
对于美国消费者来说，小到食品价格、加油费，大到租房买房，所有商品都以前所未有的速度在飞涨。跨国投资银行高盛集团公司(Goldman Sachs)最近的报告中指出，消费者应有心理准备，今年食品杂货价格将再次上涨6%。民众感慨，「如今万物皆涨，唯有工资不涨。」
家住阿罕布拉市（Alhambra）的居民林女士表示，疫情前一家三口的食品消费一个月大概在四、五百元左右，如今几乎翻倍。林女士说，「这样的涨势实在吃不消，夫妻俩每月的工资收入在支付房租、日常开支、幼儿学费之后，几乎所剩无几。」
林女士一家之前一直在存钱买房，如今看来，房价涨物价涨，实现买房的梦想已经变得遥遥无期，她感慨万物皆涨，唯有工资不涨。
高盛公司在给客户的报告中表示，今年食品杂货价格将上涨6%，去年也有类似涨幅。该投资银行的经济学家在报告中写道，今年零售食品价格进一步大幅上涨已做好准备。他们认为物价飞涨的原因主要有几点：与新冠疫情相关的供应问题、高昂的劳动力成本、不断上涨的肥料、以及其他农业必需品的费用。
高盛的预测，是消费者应对从房租到食品等几乎所有东西成本上涨的最新直觉。不少经济专家同时表示，物价上涨的趋势，短期内不会缓解。
对于一般的工薪家庭来说，杂货价格再次上涨6% 将使他们的生活举步维艰。自疫情开始以来，食品成本已上涨约11%，同期工资却下降1.2%。根据美国劳工统计局数据，12月份食品价格与上一年同期相比上涨6.5%，为 2008 年以来的最大涨幅。 12月份肉类价格飙升近15%，鸡蛋贵了11%，鸡肉上涨10.4%。
美企业变相涨价 花招百出
世界新闻网
02/20/2022
在成本不断增加、通膨节节上升之际，各家企业开始通过加收新费用、缩减服务和改变包装内容物等「变相涨价」手段，把增加的成本转嫁给消费者，而这些手段还不见得会反映在通膨数据上。
华尔街日报报导，美国1月消费者物价指数（CPI）较去年同期上升7.5%，为1982年2月以来最大升幅。这项指数已考量到让消费者成本增加的一些变化，例如产品包装尺寸缩水、饭店订房套装行程或买车附带的一些费用，但却可能无法涵盖难以推算费用的其他方式，例如饭店只在旅客退房后才更换床单、迪士尼主题乐园取消机场的免费接驳车、或汽车经销商要求客户为车辆镀膜。
供应链面临挑战、积压的需求、劳动市场紧俏等因素引发通膨升温，企业正在寻求较隐晦的方式来转嫁成本，特别是在经济不景气期间的食品业，长期都采取减量不加价的策略。
随着新车价格上涨，Automatch Consulting创办人麦克帕兰另指出，汽车经销商正在搞新把戏，通过大幅调涨挡泥板、货物防护架等汽车配件的价格来「暗渡陈仓」。
健身器材新创派乐腾（Peloton）开始向购买飞轮车和部分跑步机的客户加收交货与设置费，分别为250和350美元。派乐腾去年8月把原始的基本款固定式飞轮车的价格，从1,895美元调降至1,495美元。但加上这些费用后，总价格回升到1,745美元。
奥兰多迪士尼世界今年停止免费的机场接驳车服务「神奇快车」，游客就得自行花钱在交通上。这座迪士尼乐园去年加收多项费用，但基本票价维持在109美元。过去让游客免费预约搭乘游乐设施的「快速通行」系统，如今被新系统取而代之，每日收费15美元。
洛县汽油价持续飙涨 16天创14次历史新高
世界新闻网
02/19/2022
洛杉矶县汽油价格继续飙涨，过去16天来连创14次新记录，洛杉矶市中心离华埠最近的加油站所有等级的油价均已超过每加仑6.20元，百姓深感切肤之痛。
本周末，洛县的平均汽油价格为每加仑4.784元，在过去16天中第14度刷新油价。据美国汽车俱乐部（AAA）和全国油价信息服务中心（Oil Price Information Service）统计，大洛杉矶地区的汽油价格本周比上周再涨三分，比上月同期上涨11分，比一年前的同期飙涨1.18元。
两大机构的统计数字同时显示，橙县在过去八天也连创七次最新高价，平均油价为4.76元，本周每加仑汽油比上周上涨三分，比一个月前上涨10.3分，比一年前的同期飙涨1.164元。
不少驾驶人表示，他们实际感受到的汽油涨价幅度远远高于两大机构的数字。一位华人表示，他清楚记得2021年1月他给自己的BMW加油，91号油价是每加仑2.79元，现在到同一个加油站，同样的91号汽油每加仑5.19元。家住华埠的朱先生表示，离他家最近的加油站，本周的汽油价格已飙涨到每加仑6.21元、6.23元和6.25元，他来美50年，从来没有见过这么高的油价，简直不敢相信自己的眼睛。
美国汽车俱乐部本月初公布数字显示，加州部分地区汽油价格再达破纪录高位，包括洛杉矶县、橙县、圣伯纳汀诺县和范杜拉县，普通无铅加油每加仑均价在4.69至4.74元再创记录，加州继续稳坐全国汽油价格冠军。AAA本月初也表示，炼油厂已开始向南加州运送更昂贵的「夏季混合（summer blend）」汽油，如果天然气价格的上涨压力继续，南加州地区接下来的几周内，所有地区的汽油价格可能会创历史新高。
南加油价再创新高 华人社区传出汽油被偷频繁
世界新闻网
02/08/2022
美国汽车俱乐部（AAA）7日公布数字显示，加州部分地区汽油价格再达破记录高位，包括洛杉矶县、橙县、圣伯纳汀诺县和范杜拉县再创纪录，加州继续稳坐全国汽油价格冠军；与此同时，华人社区近期频传汽油被偷被吸事件，令问题雪上加霜。
L.A., O.C. gas prices reach record-breaking levels — and may climb even higher
AAA 7日数据显示，洛杉矶、圣伯纳汀诺、橙县和范杜拉普通汽油价格创下历史新高。洛杉矶县周日创下每加仑4.74元新纪录，圣伯纳汀诺县每加仑4.69元，橙县每加仑4.72元，范杜拉县4.73元。
在湾区，旧金山的汽油价格接近创纪录的每加仑 4.82元，离历史最高纪录只有七分之差。圣荷西稍微好一点，每加仑4.74元，沙加缅度每加仑4.62元。
7日，加州的平均汽油价格接近历史最高纪录，普通汽油价格为每加仑4.68元，这一价位比全国平均每加仑3.44元高出1.24元即36%，仅比2021年11月27日创下的全州最高记录平均价格4.71元低三分。
AAA表示，一年来汽油价格上涨，近期由于世界紧张局势，过去一个月每桶汽油价格更是上涨十元以上，本周高达每桶94元，比去年8月再高出每桶将近35元，炼油厂周一开始向南加州运送更昂贵的「夏季混合（summer blend）」汽油，如果天然气价格上涨压力继续，南加地区接下来的几周内，可能会出现所有地区的汽油价格创历史新高。
居高不下的油价已让不少民众感到切肤之痛，而近期华洋社区频传偷油和吸油事件，更让民众感到口袋失血与安全隐患双重压力。
「我家的特斯拉SUV上周加满了油，整整25加仑」，家住Victorville的媒体工作者周先生说，中国新年过年期间全家几乎都没有出门，只是太太开车出了趟短门采购，但他周末他和女儿准备出门时，却发现油箱很快亮起红灯，家人都奇怪这周的油为何下去这么快，只能再去加油，到油站才注意到汽车油箱入口处有明显的流油痕迹。
周先生表示他家的汽车平常都停在车库，不可能有人可以偷油吸油。细细回想才想起日前他曾开车到离家三分钟路程的公园遛狗，当时停车场并没有其他车辆，但等他遛完狗回到停车场时，看到一男一女两名其他族裔的汽车正好停靠在他的汽车旁边，两人的汽车上装满了各种园丁工具，看到他回来，两人匆匆离开。
周先生表示，他平常都是加91号油，好市多（Costco）每加仑也要4.60元左右，一下子被人偷吸20加仑左右，近百元没了，好心痛。
家住格兰杜拉的林先生表示，他的BMW和Acura平常都停靠在自家前院，非常安全，但最近一个月BMW已两度被人偷吸汽油，30多加仑汽油一夜之间蒸发掉，气得想骂人。
林先生表示，同样停在前院，同样加满油，他的Acura就没有被偷油，应该是小偷无法打开油箱盖有关，而BMW一拧就开。他说，世风日下，将来买车防偷油都要考虑到，他的车现在每次都只加半箱油，减少可能的损失。
通膨伤「薪」 劳工去年收入减2.4% 学者：今年工资缓增
世界新闻网
01/31/2022
新闻周刊报导，服务于私人产业的美国劳工在2021年里，虽获得4.7%的史上最高平均加薪幅度，却因为通货膨胀严重，食物、汽油等价格飙至近40年新高，导致实质收入其实缩水2.4%。展望2022年趋势，经济学者指出，工资仍将继续调高，但速度将较去年缓慢。
报导指出，劳工统计局数据显示，2021年里只有休闲娱乐及餐旅业领域的劳工获得加薪幅度足以抵抗物价飞涨。
休闲娱乐及餐旅业时薪员工在2021年平均加薪14%，薪资价码来到19.57元。而在2021年里，做为通货膨胀指针的消费者物价指数(CPI)则增加了7%。
其他私人产业劳工的加薪幅度，则都赶不上通膨。报导指出，专业人士及商业服务业，6.2%调薪幅度仅次于休闲娱乐及餐旅业。专业人士及商业服务业包括会计师、律师、建筑师、图像设计师、管理顾问、清洁工、广告公司员工、办公室行政人员及电话客服中心员工，2021年整体平均时薪来到37.81元。
运输及仓储业、零售贸易业员工2021年则都有大约5%加薪。
受到疫情，大批劳工提前退休，某些职业妇女被迫离开职场在家照顾小孩。雇主面临人力短缺，则想尽办法招致员工。
ZipRecruiter网站首席经济学者茱莉亚‧波拉克(Julia Pollak)分析，如今雇主为了吸引劳工，推出各式各样的诱因。她说，长年以来统计数字显示，平均每个职缺有2.4名失业者争取，「现在则是平均每个职缺有0.6名失业者争取，各行各业都展开抢人大作战」。
报导指出，2021年加薪幅度最大的职缺是低薪劳动工作，休闲娱乐及餐旅业里的某些非管理阶层员工，加薪幅度甚至将近16%，包括餐厅、酒吧、饭店、博物馆、游乐园、运动场、赌场的时薪制劳工。
经济专家分析，美国劳工在2022年仍可望继续获得加薪，只不过速度将比去年较为缓慢，至于加薪幅度能否超过通膨则有待观察。
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。
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.
