IRS ONLINE Account 个人 IRS 在线账户

A lot of clients complained that they still haven’t received the 2020 tax refund. Here are some new channels to obtain updated info – IRS finally started the practice of a personal online account.

An IRS online account makes it easy for people to quickly get the tax planning info they need. With the same ease that taxpayers have when banking online or placing an online shopping order, they can log in and get the latest on their payment history, balance, and more.

Taxpayers can view information about their account including:

  • Their payoff amount, which is updated for the current day
  • The balance for each tax year for which they owe taxes
  • Their payment history
  • Key information from their most current tax return as originally filed
  • Payment plan details if they have one
  • Digital copies of select IRS notices
  • Their address on file

With an online account, taxpayers can also:

  • Make a same day payment
  • Set up an online payment plan
  • Access tax records and transcripts
  • Authorize another person to represent them before the IRS or view their tax records
  • Approve and electronically sign Power of Attorney and Tax Information Authorization requests from their tax professional

A taxpayer’s balance will update no more than once every 24 hours, usually overnight. Taxpayers should also allow one to three weeks for payments to show in the payment history.

很多客户抱怨他们仍然没有收到2020年的退税。 这里有一些获取更新信息的新渠道——国税局终于开始了个人网上账户的做法。国税局终于开始了个人网上账户的做法。

IRS 在线帐户使人们可以轻松快速地获得所需的税务规划信息。与纳税人在网上银行或在线购物订单时一样,他们可以登录并获取最新的付款历史、余额等信息。

纳税人可以查看有关其帐户的信息,包括:支付金额, 每个纳税年度的余额, 付款历史, 最初提交的最新纳税申报表中的关键信息, 付款计划详细信, 选择 IRS 通知的数字副本, 档案中的地址, 等等

通过在线账户,纳税人还可以:当天付款, 设置在线支付计划, 访问税务记录和成绩单, 授权其他人在 IRS 面前代表他们或查看他们的税务记录, 批准并以电子方式签署其税务专业人士的授权书和税务信息授权请求。

纳税人的余额每 24 小时更新一次,通常是一夜之间。纳税人还应允许一到三周的时间在付款历史记录中显示付款。

Business Meal Deduction 商务餐减税原则

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

IR -2021-225

For 2021 and 2022 only, businesses can generally deduct the full cost of business-related food and beverages purchased from a restaurant. Otherwise, the limit is usually 50% of the cost of the meal.

To qualify for the enhanced deduction:

  • The business owner or an employee of the business must be present when food or beverages are provided.
  • Meals must be from restaurants, which includes businesses that prepare and sell food or beverages to retail customers for immediate on-premises or off-premises consumption.
  • Payment or billing for the food and beverages occurs after December 31, 2020, and before January 1, 2023.
  • The expense cannot be lavish or extravagant.

Grocery stores, convenience stores and other businesses that mostly sell pre-packaged goods not for immediate consumption, do not qualify as restaurants. Employers may not treat certain employer-operated eating facilities as restaurants, even if they operate under contract by a third party.

Business owners need to know about certain costs:

  • The cost of the meal can include taxes and tips.
  • The cost of transportation to and from the meal isn’t part of the cost of a business meal.

Entertainment events
Business owners may be able to deduct the costs of meals and beverages provided during an entertainment event if either of these apply:

  • the purchase of the food and beverages occurs separately from the entertainment
  • the cost of the food and beverages is separate from the cost of the entertainment on one or more bills, invoices, or receipts.

仅在 2021 年和 2022 年,企业通常可以扣除从餐厅购买的与业务相关的食品和饮料的全部费用。否则,限额通常为餐费的 50%。

要获得100%扣除的资格:
提供食品或饮料时,企业主或企业员工必须在场。
膳食必须来自餐厅,其中包括为零售客户准备和销售食品或饮料以供立即在店内或店外消费的企业。
食品和饮料的付款或计费发生在 2020 年 12 月 31 日之后和 2023 年 1 月 1 日之前。
费用不能奢侈或奢侈。
杂货店、便利店和其他主要销售非即时消费的预包装商品的企业不符合餐馆的资格。雇主不得将某些雇主经营的餐饮设施视为餐馆,即使它们是根据第三方合同经营的。

以下是企业主需要了解的有关某些成本的信息:
餐费可能包括税费和小费。
往返用餐的交通费用不属于商务用餐费用的一部分。

娱乐活动 – 如果满足以下任一条件,企业主可以扣除娱乐活动期间提供的餐饮费用:

食品和饮料的购买与娱乐活动分开进行
食品和饮料的费用与一张或多张账单、发票或收据上的招待费用分开。

Claim the Unclaimed Fund or Property找回在美国被州政府冻结资金或财产

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

Some clients told us that their bank account or investment account was closed and money was turned over to the State government,. Well, you can get the money back by following a few steps:

Step 1: Go to the unclaimed property State website
Step 2: Get your documents in order
Step 3: File a claim
Step 4: Wait for your check

Step 1: Go to the right State website
The process for claiming unclaimed money can vary by state. The first step to claiming your money is to go to the appropriate website, which is where you typically start the claims process to get your unclaimed money back. Each state has unclaimed property website in the state treasury department.

Step 2: Get your documents in order
If you’ve found missing money in your name and want to claim it, you’ll need to verify your identity.The requirements may vary by state, but here are some of the documents you may need.

A state-issued ID, like a driver’s license
Proof of Social Security number, such as a copy of your Social Security card or IRS Form W-2
Proof of the address associated with the property you’re claiming, such as a utility bill
Proof of your current address
These documents help verify your full name and address to confirm you’re the rightful owner of the missing money. Some states will accept copies of documentation, while other states will require originals.

Step 3: File a claim
Once you’ve gone to the right website and have your documents read to file a claim so you can get your missing money.The first step is to carefully read the claim instructions on your state-specific site. Some states don’t allow for electronic submissions, while some allow you to file online if you meet certain conditions. For example, residents of California can file online if the amount is less than $5,000 and they are the sole owner of the missing money. If the unclaimed money is owned by multiple parties, each owner needs to sign a Claim Affirmation Form and the money will be split among the parties. If you can’t file online, you’ll need to mail a claim form along with additional documentation to verify your identity. In some cases, if you’re owed more than $1,000 and can’t file online, you may need to print the claim form and get it notarized. Pro tip: Check with your bank — it may notarize it for free. You then need to mail the form to the address specified in your state’s claim instructions.

Claims methods by state: Mail or online

Step 4: Wait for your check
Once you’ve found missing money and submitted your documentation either online or by snail mail, you have to wait for your check to arrive. Unfortunately, the timing can vary widely by state. It can take two weeks from the date you filed your claim, or more than six months in some cases. Sometimes, you may not know how much you’re getting back.

一些客户告诉我们, 美国的银行或投资账户,因为超过几年没有买卖操作,被冻结&划给了州政府。
资金可以申请拿回来的,您可以通过以下几个步骤来取回钱:

第 1 步:访问州网站
第 2 步:整理文件
第 3 步:提出索赔
第 4 步:等待您的检查

第 1 步:正确的州网站
索取无人认领的钱的过程可能因州而异。索取款项的第一步是访问相应的网站,您通常会在该网站开始索取流程以取回无人认领的款项。每个州在国库部门都有无人认领的财产的网址。

第 2 步:整理文件
如果您发现您名下的钱丢失并想要领取,您需要验证您的身份。要求可能因州而异,但这里有一些您可能需要的文件:

国家颁发的身份证件,例如驾照
社会安全号码证明,例如您的社会安全卡或 IRS 表格 W-2 的副本
与您申请的财产相关的地址证明,例如水电费账单
您当前地址的证明
这些文件有助于验证您的全名和地址,以确认您是丢失资金的合法所有者。一些州将接受文件的副本,而其他州将需要原件。

第 3 步:提出索赔
一旦您访问了正确的网站并阅读了您的文件以提出索赔,您就可以找回丢失的钱。

第一是仔细阅读您所在州特定网站上的索赔说明。有些州不允许电子提交,而有些州则允许您在满足某些条件时在线提交。例如,如果金额低于 5,000 美元,加利福尼亚州的居民可以在线提交,并且他们是丢失资金的唯一所有者。如果无人认领的钱由多方拥有,则每个所有者都需要签署一份索赔确认表,这笔钱将在各方之间平分。如果您无法在线提交申请,则需要邮寄索赔表以及其他文件以验证您的身份。在某些情况下,如果您的欠款超过 1,000 美元且无法在线提交,您可能需要打印索赔表并进行公证。专业提示:请咨询您的银行——它可能会免费对其进行公证。然后,您需要将表格邮寄到您所在州的索赔说明中指定的地址。

各州索赔方法:邮寄或在线

第 4 步:等待您的退款支票
一旦您发现丢失的钱并在线或通过普通邮件提交文件,您必须等待支票到达。不幸的是,时间可能因州而异。从您提交索赔之日起可能需要两周时间,在某些情况下可能需要六个月以上。有时,您可能不知道自己能得到多少回报。

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 2022 income. If you have appreciated assets that you plan on selling in the near future, estimate your 2022 taxable income and compare it to your 2021 taxable income. If your 2022 income looks like it may be significantly higher than 2021, you may be able to sell your appreciated assets in 2021 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 2021 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. For 2021, you can contribute up to $19,500 to a 401(k), plus another $6,500 if you’re age 50 or older. Even better, you have until April 18, 2022, 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. On your 2021 tax return, however, you may contribute up to $300 in cash to a qualified charity and deduct the amount whether or not you itemize your deductions. Married taxpayers who file jointly may contribute $600.
  5. Plan deductions so you can itemize. Are your personal deductions near the amount of the standard deduction for 2021: $12,550 for singles, $18,800 for head of household and $25,100 for married filing jointly? If so, consider bunching your personal deductions into 2021 so you can itemize this year.

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) 计划供款并能够减少 2021 年纳税申报表上的应税收入的截止日期是 12 月 31 日。看看您是否可以在年底之前从每笔薪水中划出更多资金用于转移存入您的退休储蓄账户。到 2021 年,您最多可以向 401(k) 捐款 19,500 美元,如果您年满 50 岁,还可以再捐款 6,500 美元。更好的是,您必须在 2022 年 4 月 18 日之前为传统的 IRA 做出贡献,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。但是,在您的 2021 年纳税申报表中,您最多可以向符合条件的慈善机构捐赠 300 美元现金,并且无论您是否逐项列出扣除额,都可以扣除该金额。共同申报的已婚纳税人可以贡献 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 2021 年的标准扣除额:单身人士 12,550 美元、户主 18,800 美元和已婚联合申报的 25,100 美元?如果是这样,请考虑将您的个人扣除额合并到 2021 年,以便您可以逐项列出今年。

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. Determine if you qualify for the Paycheck Protection Program (PPP) safe harbor threshold that allows you to deduct certain 2020 expenses on your 2021 tax return.
  3. Consider accelerating income or deferring earnings, based on profit projections.
  4. Plan your stock or capital market trading strategies for capital gain and capital loss.
  5. 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.
  6. Business meals are 100% deductible in 2021 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.
  7. Consider any last-minute deductible charitable giving including long-term capital gain stocks.
  8. 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.
  9. Set up separate business bank accounts. Co-mingling business and personal expenses in one account is not recommended.
  10. Create expense reports. Having expense reports with supporting invoices will help substantiate your tax deductions in the event of an audit.
  11. Organize your records by major categories of income, expenses and fixed assets purchased to make tax return filing easier.
  12. Review your receivables. Focus on collection activities and review your uncollectable accounts for possible write-offs.
  13. Make your 2021 fourth-quarter estimated tax payment by January 18, 2022.

*****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. 确定您是否有资格获得允许您在 2021 年纳税申报表中扣除某些 2020 年费用的薪资保护计划 (PPP) 安全港门槛。
  3. 根据利润预测,考虑加速收入或递延收入。
  4. 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。
  5. 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。
  6. 如果满足某些条件,商务餐在 2021 年可 100% 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。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. 在 2022 年 1 月 18 日之前缴纳 2021 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