IRS Statement - American Rescue Plan Act of 2021

The IRS is reviewing implementation plans for the newly enacted American Rescue Plan Act of 2021. Additional information about a new round of Economic Impact Payments, the expanded Child Tax Credit, including advance payments of the Child Tax Credit, and other tax provisions will be made available as soon as possible on IRS.gov. The IRS strongly urges taxpayers to not file amended returns related to the new legislative provisions or take other unnecessary steps at this time.


The IRS will provide taxpayers with additional guidance on those provisions that could affect their 2020 tax return, including the retroactive provision that makes the first $10,200 of 2020 unemployment benefits nontaxable. For those who haven't filed yet, the IRS will provide a worksheet for paper filers and work with software industry to update current tax software so that taxpayers can determine how to report their unemployment income on their 2020 tax return. For those who received unemployment benefits last year and have already filed their 2020 tax return, the IRS emphasizes they should not file an amended return at this time, until the IRS issues additional guidance.


https://www.irs.gov/newsroom/irs-statement-american-rescue-plan-act-of-2021


以上是国税局昨天在网站发布有关新刺激法案的声明。翻译如下:


国税局正在审阅新颁布的《 2021年美国营救计划法》的实施计划。有关新一轮纾困金发放,扩大的儿童税收抵免(包括儿童税收抵免的预先发放)以及其他税收规定的更多信息将会尽快在国税局的网站发布。国税局强烈敦促纳税人现在无需提交与新立法条款有关的修正报税表或采取其他不必要的步骤。


国税局将为纳税人提供相关指引,有关受新条例影响的2020年税表,包括追溯性规定的2020年失业金的第一笔$ 10,200不用征税。对于尚未报税的人,国税局将为纸质方式申报的人提供工作表,并与软件行业合作更新当前的税务软件,以确保纳税人如何在其2020年的报税表上来申报失业收入。对于那些获得失业金并且已经报了税的人,国税局强调,在国税局还没有发布更多指导之前,他们此时不应该提交修订的报税表。

353 views0 comments

Recent Posts

See All

某些加州税表需要作出修改

虽然失业金在加州的税表上永远不被视为征税收入,但是,在计算加州低收入税收抵免Cal-EITC的时候,需要衡量联邦的总收入AGI。 要符合加州低收入税收抵免Cal-EITC,你的联邦的总收入AGI必须低于$30,000(不论单身或夫妻合报,不论有没有小孩),而且部分收入必须是劳动收入(W-2工资或自雇收入)。 也就是说,如果在减去失业金免税额($10,200)之后,联邦的总收入AGI便低于$30,0

国税局开始更正有关失业金的报税表

有关那些在早期申报的涉及有失业金的报税表,国税局在这周开始到整个夏季作出自动更正,同时陆续发回退款。 这些更正将会分批完成,首先处理那些比较简单,然后处理那些较为复杂的。在国税局作出自动更正后的30天内,国税局会给纳税人发出一封信,说明他们更正了什么。 然而,有些税表是国税局不会作出自动更正的,而需要纳税人自己重新提交修改的税表。例如在之前申报的原始税表是不符合某些基于收入限制的税收抵免(例如低收

IRS to Handle Unemployment Returns, Don't Amend

Returns filed with unemployment benefits prior to the $10,200 exclusion should not be amended. The IRS has indicated it will refigure taxes on these returns and adjust the taxpayer's account according