Year-End Tax Planning Ideas 个人年终税务规划

CINDIE CPA Firm CONTACT US 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email: cpa@cindiellc.com

CINDIE suggests some of these tax-saving moves if completed by December 31 to consider:

  1. Havest tax loss. If you own stock in a taxable account that is not in a tax-deferred retirement plan, you can sell your underperforming stocks by December 31 and use these losses to reduce any taxable capital gains. Just be sure you do not repurchase the same stock within 30 days, or the loss will be deferred.
  2. Take a peek at your estimated income. If you have appreciated assets that you plan on selling in the near future, estimate your taxable income and compare it to your prior year taxable income. If your income looks like it may be significantly higher than prior year, you may be able to sell your appreciated assets to take advantage of a lower tax rate. The opposite also holds true.
  3. Max out pre-tax retirement savings. The deadline to contribute to a 401(k) plan and be able to reduce your taxable income on your tax return is December 31. See if you can earmark a little more money from each of your paychecks through the end of the year to transfer into your retirement savings accounts. You can contribute up to $22,500 in 2023 ($20,500 in 2022) to a 401(k), plus another $7,000 if you’re age 50 or older. Even better, you have until April 15, 2023, to contribute to a traditional IRA and be able to reduce your taxable income on your 2021 tax return.
  4. Make cash charitable contributions. If you’re like 90% of all taxpayers, you get no tax benefit from charitable contributions because you don’t itemize your personal deductions. $300 in cash to a qualified charity and deduct the amount (Married taxpayers who file jointly may contribute $600) is no longer available in 2022.
  5. Plan deductions so you can itemize. Are your personal deductions near the amount of the standard deduction for 2022: If the value of expenses that you can deduct is more than the standard deduction (for the tax year 2022 these are: $12,950 for single and married filing separately, $25,900 for married filing jointly, and $19,400 for heads of households) then you should consider itemizing.

信谛註册会计师事务所建议以下考虑:

  1. 税收损失。如果您在不属于延税退休计划的应税账户中持有股票,您可以在 12 月 31 日之前出售表现不佳的股票,并利用这些损失来减少任何应税资本收益。请确保您不要在 30 天内回购相同的股票,否则损失将被推迟。
  2. 看一看您 2022 年的估计收入。如果您计划在不久的将来出售增值资产,请估算您的 2022 年应税收入,并将其与 2021 年的应税收入进行比较。如果您 2022 年的收入看起来可能明显高于 2021 年,您或许可以在 2021 年出售您升值的资产以利用较低的税率。反之亦然。
  3. 最大限度地提高税前退休储蓄。为 401(k) 计划供款并能够在纳税申报表上减少应税收入的截止日期是 12 月 31 日。看看您是否可以从年底前的每份薪水中拨出更多的钱来转移到 您的退休储蓄账户。 到 2023 年,您最多可以向 401(k) 供款 22,500 美元(2022 年为 20,500 美元),如果您年满 50 岁,还可以再供款 7,000 美元。 更好的是,您必须在 2023 年 4 月 15 日之前向传统 IRA 供款,并能够减少 2021 年纳税申报表中的应税收入。
  4. 进行现金慈善捐款。如果您像所有纳税人中的 90% 一样,您不会从慈善捐款中获得税收优惠,因为您没有逐项列出您的个人扣除额。2022 年不再提供向符合条件的慈善机构提供 300 美元现金并扣除金额(联合申报的已婚纳税人可捐助 600 美元)。
  5. 计划分项扣除,可以逐项列出。您的个人扣除额是否接近 2022 年的标准扣除额:如果您可以扣除的费用价值超过标准扣除额(对于 2022 纳税年度,分别为:单身和已婚申报 12,950 美元,已婚申报 25,900 美元 共同,以及户主 19,400 美元)那么你应该考虑逐项列出。

Business Year-End Tax Planning公司年终税务规划

CINDIE CPA Firm CONTACT US 联系信息: Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854 Phone: (732) 896-0272 Email: cpa@cindiellc.com

CINIDE has some ideas to lower your business taxes, get organized, and to prepare for filing your tax return. As the year winds down, here are some ideas to consider in order to help manage your small business and prepare for filing your upcoming tax return.

  1. Identify all vendors who require a 1099-MISC and a 1099-NEC. Obtain tax identification numbers (TIN) for each of these vendors with signed W-9.
  2. Consider accelerating income or deferring earnings, based on profit projections.
  3. Plan your stock or capital market trading strategies for capital gain and capital loss.
  4. Section 179, or bonus depreciation expensing versus traditional depreciation, is a great planning tool. If using Section 179, the qualified assets must be placed in service prior to year-end.
  5. *Business meals are 50% deductible in 2022 if certain qualifications are met. Retain the necessary receipts and documentation that note when the meal took place, who attended and the business purpose of the meal on each receipt.
  6. Consider any last-minute deductible charitable giving including long-term capital gain stocks.
  7. Review your inventory for proper counts and remove obsolete or worthless products. Keep track of the obsolete and worthless amounts for a potential tax deduction.
  8. Set up separate business bank accounts. Co-mingling business and personal expenses in one account is not recommended.
  9. Create expense reports. Having expense reports with supporting invoices will help substantiate your tax deductions in the event of an audit.
  10. Organize your records by major categories of income, expenses and fixed assets purchased to make tax return filing easier.
  11. Review your receivables. Focus on collection activities and review your uncollectable accounts for possible write-offs.
  12. *Make your 2022 fourth-quarter estimated tax payment by January 15, 2023.

*****以下是一些需要考虑的想法,以帮助管理您的小型企业并为提交即将到来的纳税申报表做准备:

  1. 确定需要 1099-MISC 和 1099-NEC 的所有供应商。获取每个供应商的税号 (TIN)。
  2. 根据利润预测,考虑加速收入或递延收入。
  3. 为资本收益和资本损失计划您的股票或资本市场交易策略。
  4. 第 179 条或奖金折旧费用与传统折旧相比,是一个很好的计划工具。如果使用第 179 条,合格资产必须在年底前投入使用。
  5. *如果满足某些条件,商务餐在 2022 年可 50% 抵扣。保留必要的收据和文件,在每张收据上注明用餐时间、参加者和用餐的商业目的。
  6. 考虑任何最后一刻的免赔额慈善捐赠,包括长期资本收益股票。
  7. 检查您的库存是否正确计数并移除过时或毫无价值的产品。跟踪过时和无价值的金额以进行潜在的税收减免。
  8. 设立独立的商业银行账户。不建议将商业和个人开支混合在一个帐户中。
  9. 创建费用报告。拥有带有支持发票的费用报告将有助于在审计时证实您的税收减免。
  10. 按收入、支出和购买的固定资产的主要类别整理您的记录,以便更轻松地提交纳税申报表。
  11. 检查您的应收账款。专注于收款活动并检查您无法收款的帐户是否有可能的注销。
  12. *在 2023 年 1 月 15 日之前缴纳 2022 年第四季度的预估税款。

Deductible Business Startup Costs 可抵税的创业成本

Many people start a new business and don’t know what to do with the various costs building up over time. Business start-up costs are amounts the business paid or incurred for creating an active trade or business, or investigating the creation or acquisition of an active trade or business.

Basically, owners should treat all eligible costs incurred before beginning to operate the business as capital expenditures. Generally, the business can recover costs for assets through depreciation deductions. What are the deductible startup business expenses? How businesses can recover startup costs from their taxes?

The business can deduct a limited amount of start-up and organizational costs. They can amortize the costs they cannot deduct currently over a 180-month period. This recovery period starts with the month the business begins to operate active trade or as a business.

Qualifying startup costs have the following characteristics

  1. Restriction:  costs in the same field as the one the business entered into
  2. Timing: costs paid or incurred before the day their active trade or business begins
  3. Amount: Start-up costs include amounts paid or incurred in connection with an existing activity engaged in for profit, and to produce income in an active trade or business, such as:
    • An analysis or survey of potential markets, products, labor supply, transportation facilities, etc.
    • Advertisements for the opening of the business.
    • Salaries and wages for employees who are being trained and their instructors.
    • Travel and other necessary costs for securing prospective distributors, suppliers, or customers.
    • Salaries and fees for executives and consultants, or for similar professional services.
  4. Nonqualifying costs: Deductible interest, taxes, or research and experimental costs.
  5. Special Costs of purchasing an active trade or business: Start-up costs for purchasing an active trade or business include only investigative costs incurred during a general search for or preliminary investigation of the business. These are costs that help in deciding whether to purchase a business. Costs incurred to purchase a specific business are capital expenses that can’t be depreciated as the costs that meet the above 4 characteristics.

If you need to know more, please contact us 联系信息 Cindy Yu, CPA

Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

Phone: (732) 896-0272 cpa@cindiellc.com Fax: (732) 676-1661

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企业如何从联邦税中扣除启动成本

开办企业时,业主应将在开始经营业务之前发生的所有符合条件的成本视为资本支出,这是其业务基础的一部分。通常,企业可以通过折旧扣除来收回资产成本。

对于 2008 年 9 月 8 日之后支付或产生的成本,企业可以扣除有限的启动和组织成本。他们可以在 180 个月内收回目前无法扣除的成本。该恢复期从企业开始进行活跃贸易或作为企业开展的月份开始。

创业成本

启动成本是企业为创建活跃的贸易或业务,或调查创建或收购活跃的贸易或业务而支付或发生的金额。启动成本包括为盈利而从事的现有活动所支付或发生的金额,以及预期该活动将成为活跃的贸易或业务而产生的收入。

合格费用

如果满足以下两个要求,启动成本是可以收回的:

  1. 如果企业为经营现有的活跃贸易或业务而支付或招致该费用,则这是一项可以扣除的成本,该费用与企业进入的领域相同。
  2. 这是企业在其活跃的贸易或业务开始之前支付或产生的成本。启动成本包括为以下各项支付的金额:
  3. 对潜在市场、产品、劳动力供应、交通设施等的分析或调查。
  4. 开业活动的广告。
  5. 接受培训的员工及其导师的工资和工资。
  6. 为确保潜在分销商、供应商或客户的安全而产生的差旅和其他必要费用。
  7. 高管和顾问的薪水和费用,或类似的专业服务。

不合格费用

启动成本不包括可扣除的利息、税收或研究和实验成本。

购买贸​​易或业务费用


购买贸易或业务的启动成本,仅包括在对业务进行一般搜索或初步调查期间产生的调查成本。这些成本有助于决定是否购买企业。购买特定业务所产生的成本是无法摊销的资本支出。

Purpose of Corporate Bylaws 公司章程


1) Bylaws and the Board of Directors:
A corporation’s bylaws may often provide for terms governing the creation, structure and operation of its Board of Directors including, without limitation:

The number of a corporation’s Directors and how that number may be amended.
The committees of the corporation’s Board of Directors and the functions of those committees.
The qualifications required of the corporation’s Board of Directors.
The processes by which meetings of the Board of Directors or board committees are called (such as means of providing notice and required notice periods).
The procedures governing Board of Director meetings (such as quorum requirements; voting percentages required for action; and the means by which meetings may be held, such as in person, via telephone and/or through web-based services).
The circumstances under which voting proxies may be given to third parties in order to vote on a Director’s behalf.
The requirements for Directors to act by written consent without a meeting.
The scope of indemnification of Directors and advancement of expenses in the event of litigation (though many corporations supplement Directors’ rights of indemnification with separate contractual agreements).


2) Bylaws and Officer Positions:
In addition, bylaws often set forth the titles of officers that will operate the day-to-day activities of the corporation (e.g., president, vice president, secretary). These provisions may also provide a broad description of the officers’ respective responsibilities and the means by which an officer can be replaced or new classes of officers can be created. In addition, among other things, the bylaws will detail the terms and conditions under which officers will be indemnified for actions taken in the role with the corporation.

3) Bylaws and Shareholder Matters:
The bylaws often contain a number of provisions governing shareholder voting and activities, including, without limitation:

The means by which shareholder meetings are called.
Any specific notice or record date requirements for voting.
The percentage of shareholders required to approve a delineated action (if greater than a majority).
The means by which a shareholder may provide a proxy to vote its shares.
The means by which shareholders may vote by written consent rather than through a meeting.


4) Amendment of the Bylaws:
Unlike the amendments of a Certificate of Incorporation, which are subject to specific requirements under Delaware law, a corporation’s bylaws may provide for amendment by the Board of Directors, by the shareholders or by both.

Corporate bylaws are extremely important in the ongoing operation of a corporation, but the precise provisions of corporate bylaws can vary. Delaware law seeks to provide a level of flexibility in the operations and internal organization of a corporation, within certain parameters.

Source: http://delcode.delaware.gov/title8/c001/sc01/

公司章程的四个目的
1) 章程和董事会:
公司章程通常可能规定管理其董事会的创建、结构和运作的条款,包括但不限于:

公司董事的人数以及如何修改该人数。
公司董事会的委员会以及这些委员会的职能。
公司董事会所需的资格。
召开董事会或董事会委员会会议的程序(例如提供通知的方式和规定的通知期限)。
管理董事会会议的程序(例如法定人数要求;采取行动所需的投票百分比;以及召开会议的方式,例如亲自、通过电话和/或通过基于网络的服务)。
在何种情况下可以向第三方提供投票代理以代表董事投票。
董事无需召开会议即可通过书面同意行事的要求。
发生诉讼时董事的赔偿范围和费用预付(尽管许多公司通过单独的合同协议补充董事的赔偿权利)。

2) 章程和官员职位:
此外,章程通常规定了将负责公司日常活动的官员的头衔(例如,总裁、副总裁、秘书)。这些规定还可以广泛描述军官各自的职责以及更换军官或创建新级别军官的方法。此外,除其他外,章程将详细说明高级职员因在公司中采取的行动而获得赔偿的条款和条件。

3) 章程和股东事项:
章程通常包含许多管理股东投票和活动的规定,包括但不限于:

召开股东大会的方式。
投票的任何特定通知或记录日期要求。
批准一项规定行动所需的股东百分比(如果大于多数)。
股东可以委托代理人投票的方式。
股东可以通过书面同意而不是通过会议进行投票的方式。


4) 章程的修改:
与受特拉华州法律特定要求约束的公司注册证书的修改不同,公司章程可以规定由董事会、股东或两者进行修改。

公司章程在公司的持续运营中极为重要,但公司章程的具体规定可能会有所不同。特拉华州法律寻求在某些参数范围内为公司的运营和内部组织提供一定程度的灵活性。

来源:http://delcode.delaware.gov/title8/c001/sc01/

CINDIE June CPA Client Update信谛会计六月通报

Middle of year calls for a fresh look at your financial strategies and check out our blogs

Upcoming Important Dates

June 15: 2nd Quarter Estimated Payments Due (Use CINDIE website page to find the links https://cindiellc.com/track-your-tax-refund-payment/) for both business and individual

Individual Review your tax planning for 2021

Business  Check your due date and state for annual report filing (Use CINDIE website page to find the links https://cindiellc.com/track-your-tax-refund-payment/ )

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重要日期

六月15号前 预交第二季度应付款 (可以用CINDIE网站页面找到链接https://cindiellc.com/track-your-tax-refund-payment/

个人检查年中税务

– 调整预扣税

– 安排税务咨询

– 重新平衡投资组合

– 跟踪您的纳税和退款(https://cindiellc.com/track-your-tax-refund-payment/

公司检查到期日期 提交年度报告 (https://cindiellc.com/track-your-tax-refund-payment/

Back-door Roth IRA / 走后门Roth退休账户

Income too high to qualify for Roth IRA? You can put some efforts to make it happen:

2-step Approach

  1. Put money in a traditional IRA account. You might already have an account, or you might need to open one and fund it.
  2. Convert your contribution to a Roth IRA. Your IRA administrator will give you the instructions and paperwork. If you don’t already have a Roth IRA, you’ll open a new account during the conversion process.

Tax Consequence

  1. Pay taxes for non-deductible IRA contribution. Only post-tax dollars go into Roth IRAs. So if you deducted your traditional IRA contributions and then decide to convert your traditional IRA to a backdoor Roth, you’ll need to give that tax deduction back. When it comes time to file your tax return, be prepared to pay income tax on the money you converted to a Roth. And see below for details on the pro-rata rule, which plays a big part in determining your tax bill.
  2. Pay taxes on the gains in your traditional IRA before the conversion. If the money in that traditional IRA has been sitting there awhile and there are investment gains, you’ll also owe tax on those gains at tax time.
  3. Pay no taxes after. The money in Roth grows tax-free

Tax Due at Conversion

  1. Zero tax dollar. No tax due if taxes are paid for all the converting amount
  2. Pro-rated tax dollar. When determining your tax bill on a conversion from a traditional IRA to a Roth IRA, the IRS is going to look at all of your traditional IRA accounts combined. And a word about timing: the IRS applies the pro-rata rule to your total IRA balance at year-end, not at the time of conversion.

More to it

Please contact CINDIE at our website http://www.cindiellc.com or at click link

Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

Phone: (732) 896-0272

cpa@cindiellc.com

Fax: (732) 676-1661

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收入太高而无法获得罗斯 IRA 的资格?你可以付出一些努力来实现它:

两步法

第一步,将钱存入传统的 IRA 账户。您可能已经有一个帐户,或者您可能需要开设一个帐户并为其注资。
第二步,转换为Roth IRA。您的 IRA 投资公司将为您提供说明和文书工作。如果您还没有 Roth IRA,您将在转换过程中开设一个新帐户。

税务影响

  1. 为没扣税的 IRA纳税。只有税后美元才能进入罗斯 IRA。因此,如果您扣除了您的传统 IRA 供款,然后决定将您的传统 IRA 转换为后门Roth,您将需要退还该税收减免。当需要提交纳税申报表时,请准备好为您转换为Roth的钱支付所得税。
  2. 对传统 IRA 的收益征税。如果传统 IRA 中的钱已经存在一段时间并且有投资收益,那么您还将在纳税时对这些收益征税。
  3. 以后不用交税。Roth的钱免税增长

转换时应缴税款

  1. 零税。如果为所有转换金额缴纳税款,则无需缴纳税款
  2. 按比例计税。在确定从传统 IRA 转换为 Roth IRA 的税单时,IRS 将查看您所有的传统 IRA 账户的总和。还有关于时间点:IRS 将按比例规则应用于您在年底的 IRA 总余额,而不是在转换时。

更多的信息,请通过我们的网站 http://www.cindiellc.com 或点击链接联系 CINDIE

地址: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

电话: (732) 896-0272

电邮:cpa@cindiellc.com

传真: (732) 676-1661

LLC to S-corp.

Many LLC business owners choose to convert the LLC to S-corp tax filing status.

Why?

A major reason for choosing S corp. taxation is to save money on self-employment taxes.

If an LLC is taxed like a sole proprietorship or partnership, owners are self-employed, and they pay Social Security and Medicare taxes on all business profits, up to federal limits. If an LLC is taxed as an S corp., the owners can be company employees. They must pay themselves a reasonable salary for the kind of work they do. They’ll pay Medicare and Social Security taxes on that salary, but not on any additional company profits. Owners of an S corp. may be able to put more money in tax-deferred retirement accounts than they could otherwise. But switching to an S corp. can also mean additional paperwork and expense, especially if you don’t already have other employees.

You’ll need to run payroll, you may have to enroll in state workers’ compensation and unemployment programs, and you may have additional tax forms to file.

How?

To make an LLC to S corp. election with the IRS, you need to file form 2553 Election by a Small Business Corporation. The form must be signed by shareholders and an officer of the company.

If you want your election to be effective for the entire tax year, it should be filed:

  • By March 15 of the year you want the election to take effect.
  • Any time during the prior tax year.
  • Within two months and 15 days of the date the business begins its first tax year for newly formed LLCs
  • With State where LLC is formed for the election as well.

Where to Start?

Contact Cindie LLC at http://www.cindiellc.com

Address: 200 Centennial Avenue, Suite 106, Piscataway, NJ 08854
Phone: (732) 896-0272
cpa@cindiellc.com
Fax: (732) 676-1661

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许多LLC企业所有者选择将LLC转换为S-corp纳税申报状态。

为什么?选择S公司的主要原因。征税是为了节省自雇税的钱。

如果对有限责任公司像独资企业或合伙企业一样征税,则业主是自雇人士,他们要为所有商业利润缴纳社会保障税和医疗保险税,最高联邦限额。如果将有限责任公司作为S公司征税,则所有者可以是公司雇员。他们必须为自己从事的工作支付合理的薪水。他们将按该薪水缴纳Medicare和社会保障税,但不支付任何其他公司利润。 S公司的所有者。或许可以将更多的钱存入延税的退休帐户中。但改用S公司。也可能意味着额外的文书工作和费用,尤其是在您还没有其他员工的情况下。

您需要进行工资核算,您可能必须加入公务员的薪酬和失业计划,并且可能要提交其他税表。

怎么做?把LLC变成S corp。如果您要通过IRS选举,则需要提交小型企业公司的2553选举表格。该表格必须由股东和公司高管签署。

如果您希望您的选举在整个纳税年度都有效,则应提交:

您希望在今年3月15日之前使选举生效。
上一个纳税年度中的任何时间。
在企业开始新成立的LLC的第一个纳税年度之日起的两个月零15天内
以及成立了LLC进行选举的州。


从哪儿开始?请通过http://www.cindiellc.com与Cindie LLC联系。

地址:新泽西州皮斯卡塔韦市Centennial Avenue 200,Suite 106,NJ 08854
电话:(732)896-0272
cpa@cindiellc.com
传真:(732)676-1661

Day Trader Taxes 每日股市交易者税务计划

Many friends are trading daily in the stock market. Some of them might want to make it a business instead of just going by the regular capital gain tax rule.

How to qualify as a trader in IRS tax code topic 429

First, generally, the trader needs to

  • seek to profit from daily market movements in the prices of securities and not from dividends, interest, or capital appreciation;
  • carry trading activity substantially, and with continuity and regularity.

Second, form a company to show your commitment to above business missing

Third, make sure you make the mark-to-market election by the original due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective.

Once you do the above 3 things, you could almost less likely to be challenge by IRS if you get audited for claiming to be a day trader.

The downside of the being a day-trader is not to be able to claim the tax benefits of the long-term capital gain and qualified dividend.

Please contact for details:

200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

Phone: (732) 896-0272

cpa@cindiellc.com

___________________________________________________________________

许多朋友每天在股票市场上交易。他们中的一些人可能想使它成为生意,而不是仅仅按照常规的资本收益所得税规则行事。

如何符合IRS税法主题429中的交易员资格

首先,一般来说,交易者需要

寻求从证券价格的日常市场变动中获利,而不是从股息,利息或资本增值中获利;
实质性地进行交易活动,并具有连续性和规律性。


第二,组建公司以显示您对上述业务的承诺缺失

第三,请确保您在选举生效的前一年的纳税申报表的原始到期日(不包括延期)之前进行按市值计价的选举。

完成上述三项操作后,如果您因声称自己是日间交易员而受到审核,您几乎不太可能受到IRS的挑战。

做为日间交易者的不利之处是不能要求获得长期资本收益和合格股息的税收优惠。

File state and federal tax returns free 免费州和联邦纳税申报表

Many taxpayers can file their state and federal tax returns for free

Eligible taxpayers can file their federal and, in many cases, their state taxes at no cost. Taxpayers whose adjusted gross income was $72,000 or less in 2019 can file their 2020 federal taxes for free using IRS Free File. Many of them can also do their state taxes at no charge. They do so through Free File offered by the IRS.

Here’s are a few things to know about filing state tax returns through Free File.

  • Most people make less than the $72,000 income limit. So, most people can use Free File.
  • Generally, taxpayers must complete their federal tax return before they can begin their state taxes.
  • More than 20 states have a state Free File program patterned after the federal partnership. This means many taxpayers are eligible for free federal and free state online tax preparation.
  • The states with a Free File program are Arkansas, Arizona, Georgia, Idaho, Indiana, Iowa, Kentucky, Massachusetts, Michigan, Minnesota, Missouri, Mississippi, Montana, New York, North Carolina, North Dakota, Oregon, Rhode Island, South Carolina, Vermont, Virginia and West Virginia, plus the District of Columbia.
  • IRS Free File partners feature online products, some in Spanish. They offer most or some state tax returns for free as well. Some of them may charge so it’s important for taxpayers to explore their free options.
  • Free File partners will charge a fee for state tax return preparation unless their offer says upfront the taxpayer can file both federal and state returns for free. Taxpayers who want to use one of the state Free File program products should go to their state tax agency’s Free File page.
  • Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming don’t have an income tax. So, IRS Free File for a federal return may be the only tax product people in those states need.

随着纳税人准备提交联邦纳税申报表,大多数人还将考虑准备州税。对于想要省钱的申报者来说,有一些好消息。合格的纳税人可以免费提交联邦税,在许多情况下还可以免费交州税。

2019年调整后总收入为72,000美元或以下的纳税人可以使用IRS Free File免费提交2020年联邦税。他们中的许多人也可以免费缴纳州税。他们通过国税局提供的免费文件来这样做。

以下是供纳税人了解的有关通过“免费文件”提交州纳税申报表的一些信息。

大多数人的收入低于$ 72,000的收入限额。因此,大多数人都可以使用免费文件。
通常,纳税人必须先完成联邦纳税申报表,然后才能开始州税。
超过20个州建立了以联邦伙伴关系为模式的州免费文件程序。这意味着许多纳税人都有资格获得免费的联邦和州免费在线税收准备。
具有免费程序的州是阿肯色州,亚利桑那州,乔治亚州,爱达荷州,印第安纳州,爱荷华州,肯塔基州,马萨诸塞州,密歇根州,明尼苏达州,密苏里州,密西西比州,蒙大拿州,纽约州,北卡罗来纳州,北达科他州,俄勒冈州,罗德岛州,南卡罗来纳州,佛蒙特州,弗吉尼亚州和西弗吉尼亚州,以及哥伦比亚特区。
IRS Free File合作伙伴提供在线产品,其中一些使用西班牙语。他们也免费提供大多数或某些州的纳税申报表。其中一些可能会收费,因此对于纳税人来说,探索他们的免费选择很重要。
除非他们的报价预先表明纳税人可以免费提交联邦和州纳税申报表,否则“免费文件”合作伙伴将收取州税收申报准备费。想要使用州免费档案计划产品之一的纳税人应转到其州税务局的“免费档案”页面。
阿拉斯加,佛罗里达州,内华达州,南达科他州,德克萨斯州,华盛顿州和怀俄明州没有所得税。因此,用于联邦退税的IRS免费档案可能是这些州人们唯一需要的税收产品。

Full Time Accountant Needed

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资格要求:

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•精通QuickBooks,Excel或其他类似的会计软件

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