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/ )

**********

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 Conversation

  1. Zero tax dollar. No tax due if taxes are paid for all the converting amount
  2. Pro-rated tax dolloar. 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

***********

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

*****

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

Contact: Judy LU <JUDYLU@mackenziehr.com> [会计]诚聘会计(女生,中英双语,会计本科,全职永久)

餐饮行业成功且不断扩展的业务正在为其美国成长中的团队寻找一位有才华的中英双语的会计专业人员。在此职位上,选定的候选人将与所有者和区域经理紧密合作,以处理和完成所有会计周期阶段。

团队正在寻找具有必要教育和经验的强大候选人,以履行这一关键角色的职责。

工作职责包括但不限于:

•完成正确的全周期会计,必须有损益管理

•通过收集信息总结当前的财务状况;准备资产负债表,损益表和其他报告。

•通过审核文件证实财务交易。

•通过准备和推荐政策和程序来维持会计控制。

•通过核实文件和请求付款来准备付款。

•通过研究和解释会计政策和法规来回答会计程序问题。

•通过研究现有法规和新法规,加强对要求的遵守以及就需要采取的措施向管理人员提供建议,来符合联邦,州和地方金融法律要求。

•通过收集,分析和汇总帐户信息和趋势来准备特殊财务报告。

•通过对财务信息保密,维护客户信心并保护运营。

资格要求:

•美国全周期会计经验-簿记,损益表,工资单,应付和应收帐款,税收等。

•美国会计学学士学位

•精通QuickBooks,Excel或其他类似的会计软件

•餐厅会计记账经验是一项资产

•良好的沟通和人际交往能力

•使用可靠的车辆清洁驾驶记录

所在地:新泽西(6+2)家店

薪酬:年薪USD $ 45,000-50,000.00/年+奖金

开始时间:尽快

全日制:每周40个小时

申请方法:将简历通过电子邮件发送至Impactrecruitmentgta@gmail.com

Full Time Accountant Needed

Contact: Judy LU <JUDYLU@mackenziehr.com> [会计]诚聘会计(女生,中英双语,会计本科,全职永久)

餐饮行业成功且不断扩展的业务正在为其美国成长中的团队寻找一位有才华的中英双语的会计专业人员。在此职位上,选定的候选人将与所有者和区域经理紧密合作,以处理和完成所有会计周期阶段。

团队正在寻找具有必要教育和经验的强大候选人,以履行这一关键角色的职责。

工作职责包括但不限于:

•完成正确的全周期会计,必须有损益管理

•通过收集信息总结当前的财务状况;准备资产负债表,损益表和其他报告。

•通过审核文件证实财务交易。

•通过准备和推荐政策和程序来维持会计控制。

•通过核实文件和请求付款来准备付款。

•通过研究和解释会计政策和法规来回答会计程序问题。

•通过研究现有法规和新法规,加强对要求的遵守以及就需要采取的措施向管理人员提供建议,来符合联邦,州和地方金融法律要求。

•通过收集,分析和汇总帐户信息和趋势来准备特殊财务报告。

•通过对财务信息保密,维护客户信心并保护运营。

资格要求:

•美国全周期会计经验-簿记,损益表,工资单,应付和应收帐款,税收等。

•美国会计学学士学位

•精通QuickBooks,Excel或其他类似的会计软件

•餐厅会计记账经验是一项资产

•良好的沟通和人际交往能力

•使用可靠的车辆清洁驾驶记录

所在地:新泽西(6+2)家店

薪酬:年薪USD $ 45,000-50,000.00/年+奖金

开始时间:尽快

全日制:每周40个小时

申请方法:将简历通过电子邮件发送至Impactrecruitmentgta@gmail.com

Can I deduct Home Office Expenses?我可以用家工作费用减税吗?

Many clients worked from Home in 2020 and asked us whether they can deduct the expenses on their tax return. If you’re working from home for an employer, you normally can’t deduct your home office expenses.

There are two requirements for having a tax-deductible home office:

  • Your home office is only used for business purposes.
    • Your home office must be used exclusively for operating your business. To meet this requirement, set up your office in a separate area of your house. Then if you get audited by the IRS, there is no doubt that your office is used exclusively for business purposes.
  • Your home office is your primary place of business.
    • You need to demonstrate that your home office is the primary place you conduct your business. The IRS has clarified that you can meet clients and conduct meetings at separate office locations, but your home office must be the only location where your administrative work is completed. So if you meet with clients or work on any part of your business away from your home office, keep a journal of each specific activity undertaken and describe how it doesn’t violate the primary place-of-business rule.

Looking at these two criteria, everyone that is now required to work from home probably meets both qualifications. If you’re a W-2 employee, however, you can’t deduct your home office expenses on your tax return.

How employee can get deduction on their tax return

Here are three options for solving your problem of being a W-2 employee and qualifying to deduct your home office expenses on your tax return .

1.Become an independent contractor. The easiest way to deduct your home office expenses is by switching from being an employee to an independent contractor. With a number of firms cutting pay and hours due to the pandemic, it may be worth exploring. There’s a big warning label if you go this route, however. You will need to account for lost benefits, such as health insurance, and the additional cost of self-employment taxes. If you can meet the IRS requirements for becoming an independent contractor, it may be worth doing the math and considering all the deductions your home office may make available to you.
2.Start a side business. If becoming an independent contractor for your current employer isn’t an option, consider starting a side business. You can deduct all business-related expenses on your tax return, including your home office expenses. If you go this route, ensure your home office is in a different location in your home than your other work space.
3. Consider your entire household. Even if you don’t qualify for the home office deduction, maybe someone else living in your home does qualify. So look into your options to see if a family member can take advantage of the home office deduction.

Get reimbursed by your company

There’s no question you are picking up some of the expense of your home office with added electrical, heating, telephone, internet, and other expenses. Some companies have set up an accountable plan. You may be able to find a way to get some of your home office expense reimbursed. So if you’re stuck working as a W-2 employee, look into whether your employer offers reimbursement for home office expenses.

Contact CINDIE for more information

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

2020年,许多客户在家办公,并询问我们是否可以在退税中扣除费用。如果您是在家中为雇主工作,通常无法扣除家庭办公费用。

拥有免税家庭办公室有两个要求
1.您的家庭办公室仅用于商业目的。
您的家庭办公室必须专门用于经营您的业务。它不能兼作家庭媒体中心或起居室。为了满足此要求,请在房屋的单独区域中设置办公室。然后,如果您通过了IRS的审核,则毫无疑问您的办公室仅用于商业目的。
您的家庭办公室是您的主要办公地点。
2.您需要证明家庭办公室是开展业务的主要场所。美国国税局(IRS)澄清说,您可以在单独的办公室地点与客户见面并举行会议,但是您的家庭办公室必须是完成管理工作的唯一地点。因此,如果您在总部以外的地方与客户见面或从事业务的任何部分,请保留每项具体活动的日志,并描述其如何不违反主要营业地点规则。
从这两个标准来看,现在需要在家工作的每个人都可能符合这两个条件。但是,如果您是W-2员工,则无法在纳税申报单中扣除家庭办公费用。

员工如何从纳税申报单中扣除
这是解决您成为W-2雇员并有资格在纳税申报表中扣除家庭办公室费用的三种选择。

1.成为独立承包商。扣除家庭办公室费用的最简单方法是从雇员的身份转到独立的承包商。由于大流行,许多公司削减了工资和工时,这可能值得探讨。但是,如果您选择这条路线,则会有一个很大的警告标签。您将需要考虑福利损失,例如健康保险以及自雇税的额外费用。如果您能够满足IRS成为独立承包商的要求,那么可能值得做一下数学运算,并考虑您的家庭办公室可能为您提供的所有扣除额。
2.开展副业。如果您无法成为当前雇主的独立承包商,请考虑开展副业。您可以在纳税申报单中扣除所有与业务相关的费用,包括家庭办公费用。如果沿着这条路线走,请确保您的家庭办公室与其他工作空间不在家里。
3.考虑整个家庭。即使您不符合获得家庭办公室扣除的资格,也许住在您家中的其他人也符合资格。因此,请查看您的选择,以了解家庭成员是否可以利用家庭办公室扣除额。

得到公司的报销
毫无疑问,您要承担家庭办公室的一些费用,另外还要增加电费,暖气,电话,互联网和其他费用。一些公司已经制定了一个负责任的计划。您也许可以找到一种方式来偿还部分家庭办公室费用。因此,作为W-2员工工作,请调查您的雇主是否提供家庭办公费用的报销。

Do now to Get Ready to file 2020 taxes in 2021 怎么准备提交2020年税表

Based on IRS’s instruction and links included here:

There are steps people can take now to make sure their tax filing experience goes smoothly in 2021. First, they can visit the Get Ready page on IRS.gov.

Here are a few other things people can do now:

Check their withholding and make any adjustments soon

Since most taxpayers typically only have a few pay dates left this year, checking their withholding soon is especially important. It’s even more important for those who:
  • Received a smaller refund than expected after filing their 2019 taxes this year.
  • Owed an unexpected tax bill last year.
  • Experienced personal or financial changes that might change their tax liability.

Some people may owe an unexpected tax bill when they file their 2020 tax return next year, if they didn’t have enough withheld throughout the year. To avoid this kind of surprise, taxpayers should use the Tax Withholding Estimator to perform a quick paycheck or pension income checkup. Doing so helps them decide if they need to adjust their withholding or make estimated or additional tax payments now.

Gather tax documents and keep them for at least three years
Everyone should come up with a recordkeeping system. Whether it’s electronic or paper, they should use a system to keep all important information in one place. Having all needed documents on hand before they prepare their return helps them file a complete and accurate tax return. This includes:
  • Their 2019 tax return.
  • Form W-2 from employers.
  • Form 1099 from banks and other payers.
  • Forms 1095-A from the marketplace for those claiming the premium tax credit.
  • Form 1099-NEC, Nonemployee Compensation
  • Notice 1444, Your Economic Impact Payment.

Most income is taxable, including unemployment compensation, refund interest and income from the gig economy and virtual currencies. Therefore, taxpayers should also gather any documents from these types of earnings. People should keep copies of tax returns and all supporting documents for at least three years.

Confirm mailing and email addresses
To make sure forms make it to the taxpayer on time, people should confirm now that each employer, bank and other payer has the taxpayer’s current mailing address or email address. Typically, forms start arriving by mail or are available online in January.

Remember these new things when preparing for the 2021 tax filing season
  • Taxpayers may be able to claim the recovery rebate credit if they met the eligibility requirements in 2020 and one of the following applies to them:

     – They didn’t receive an Economic Impact Payment in 2020.
     – They are single and their payment was less than $1,200.
     – They are married, filed jointly for 2018 or 2019 and their payment was less than $2,400.
     – They didn’t receive $500 for each qualifying child.

  • Taxpayers who received a federal tax refund in 2020 may have been paid interest. The IRS sent interest payments to individual taxpayers who timely filed their 2019 federal income tax returns and received refunds. Most interest payments were received separately from tax refunds. Interest payments are taxable and must be reported on 2020 federal income tax returns. In January 2021, the IRS will send a Form 1099-INT, Interest Income to anyone who received interest totaling at least $10.

根据IRS:人们现在可以采取一些措施来确保其2021年的纳税申报工作顺利进行。现在可以做以下几件事:

  1. 检查其预扣并尽快进行任何调整
    由于大多数纳税人今年通常只剩下几个支付日期,因此尽快检查其预扣税就显得尤为重要。对于那些谁:
    •今年提交了2019年税款后,收到的退款比预期少。
    •去年欠了一张意外的税单。
    •经历过的个人或财务变更可能会改变其应纳税额。

如果某些人全年的预扣额不足,可能会在明年提交2020年纳税申报表时欠下意想不到的税单。为避免此类意外,纳税人应使用预扣税估算器进行快速薪水检查或养老金收入检查。这样做有助于他们确定是否需要调整预扣税或现在支付估计或额外的税款。

2. 收集税务文件并将其保存至少三年
每个人都应该提出一个记录保存系统。无论是电子的还是纸质的,他们都应该使用一种系统将所有重要信息保存在一个地方。在准备纳税申报单之前准备好所有需要的文件,有助于他们提交完整,准确的纳税申报单。这包括:
•他们的2019年纳税申报表。
•雇主的W-2表。
•银行和其他付款人的1099表。
•从市场上为要求保费税收抵免的人填写表格1095-A。
•1099-NEC表格,无雇员补偿
•1444号通知,您的经济影响付款。

大多数收入应税,包括失业补偿,退还利息以及零工经济和虚拟货币的收入。因此,纳税人还应从此类收入中收集任何文件。人们应将纳税申报表和所有证明文件的副本保存至少三年。

3. 确认邮件和电子邮件地址
为了确保表格按时到达纳税人,人们现在应该确认每个雇主,银行和其他付款人都具有纳税人当前的邮寄地址或电子邮件地址。通常,表格开始通过邮寄到达,或在一月份在线提供。

4. 在为2021年报税季做准备时,请记住这些新事
•如果纳税人符合2020年的资格要求,并且他们适用以下条件之一,则可以索取回收返利抵免:

 -他们没有在2020年收到经济影响付款。
 -他们是单身,付款少于$ 1,200。
 -他们已婚,共同于2018或2019年提交,付款少于$ 2,400。
 -他们没有为每个符合条件的孩子收取$ 500。

•在2020年收到联邦退税的纳税人可能已获得利息。国税局向个别纳税人发送了利息付款,这些纳税人及时提交了2019年联邦所得税申报表并收到了退款。大多数利息付款是与退税分开收取的。利息支付是应纳税的,必须在2020年联邦所得税申报表中报告。在2021年1月,美国国税局将向所有收到至少10美元利息的人发送1099-INT表格,利息收入。