As you may know, there has been significant tax reform for individual, passthrough and corporate taxpayers. 整理这些新变化可能会让人感到困惑和负担. 以下是一些将影响我们的个人和企业客户的重大变化. 请花点时间审核,如果有任何问题请让我或税务团队知道.
Individual
- 个人豁免暂停,换句话说,个人豁免在2018年不再存在. 2017 Amount $4,050.
- 标准扣除额增至$24,000、$12,000及$18,000. 2017 Amounts MFJ $12,700, Single $6,350, HOH $9,350.
- 替代性最低税免税额增至109,400元,单一免税额为70,300元.
- Itemized deductions:
- 税收:财产税和所得税(或销售税)的总和现在是有限的,不能超过10美元,000 per taxpayer/family. 2017 Amounts were typically not limited.
- 慈善捐款:AGI上限提高到60%. 2017 Amount 50%.
- 按揭利息:限于75万美元的房屋负债. 2017 Amounts $1M plus $100k for HELOC.
- Medical expenses: Deductible for costs in excess of 7.5% of AGI. 2017 Amount 10%.
- 2% miscellaneous itemized deductions: Eliminated. 以前,某些费用的总和被允许超过AGI的2%. These expenses include tax preparation fees, investment fees, hobby expenses, safety deposit box, and most importantly, unreimbursed employee business expenses. 这对那些有与他们的职业相关的自付费用的员工有很大的影响-家庭办公室扣除, cell phone, mileage, etc.
- Other
- 赡养费不能由付款人扣除,也不应向收款人征税.
- Moving expenses are no longer deductible.
- 遗产税、商品及服务税和赠与税免税额增加到1000万美元/ 2000万美元. Previously $5.5M & $11M.
- Cryptocurrency (i.e. 比特币)仍然被视为财产——出售被视为资本利得,可征税性取决于持有期(短期或更长)
- Tax Rates: Overall decrease in tax rates.
Income Brackets & Tax Rates
Individual Planning Ideas:
- 未报销的员工业务费用:重新协商雇佣协议或考虑其他选择来扣除业务成本.
- Estate and gift tax planning.
Business
- C Corporation
- Tax Rates: 21% flat rate. Fiscal year-end taxpayers use a blended rate. 2017 Rates Max 35%
- Note that for most small business taxpayers, 选择S公司或合伙企业将继续是理想的实体选择(当然, various factors to consider). 这主要是由于新的直通扣除-见下文.
- Corporate AMT repealed.
- DRD(股息扣除):根据所有权的总体利率变化.
- 净经营亏损:允许无限期结转,但以应纳税所得额的80%为限. Carrybacks are no longer allowed. Previously, 允许结转和结转NOL抵销应纳税所得额,没有任何限制.
- Tax Rates: 21% flat rate. Fiscal year-end taxpayers use a blended rate. 2017 Rates Max 35%
- 新的直通扣除额:新的199A条款允许非企业纳税人的合格营业收入扣除额. 最大的潜力是将应税收入扣除20%——缩小个人税率与新公司税率之间的差距. 服务行业的特别规定和门槛是根据W2工资制定的, qualified property and 20% of taxable income. 这涉及到许多细节,更多信息请参见规则.
- 企业利息扣除:以调整后应纳税所得额的30%为限. Other special rules apply. 以前,企业利息扣除没有限制.
- Domestic production activities deduction (DPAD S. 199): The DPAD is repealed. Previously, 在美国从事制造/生产活动的纳税人根据这些活动的应税收入获得9%的扣除.
- ebet真人娱乐下载核算方法:新的例外适用于平均3年总收入为2500万美元或以下的企业. Previously, these rules did not exist.
- Cash method
- Exempt from maintaining inventories
- Exempt from UNICAP (S. 263A)
- 对于预计在两年内完成的长期合同,免除完成百分比法.
- 奖金折旧:在2017年9月27日之后购买并投入使用的合格财产扣除100%. Qualified property includes new and used property. 以前,扣除额只有50%,而且房产必须是全新的.
- 改善物业:分类合格的租赁改善, qualified restaurant, 而符合条件的零售改善物业则被淘汰. 一个类别将取代以前使用的多个类别-合格改进物业(QIP).
- Useful life 39 years
- 维修部可以进行技术修正,将寿命从39年改为15年.
- Not eligible for bonus depreciation
- 第179条:扣除额增加至100万美元,逐步取消限额为2美元.5M. Previously, 179 was $510K with a $2.030M phaseout.
- S. 179 now applies to
- QIP (with 39 year life).
- 非住宅物业的改善,如屋顶, HVACs, fire protection, alarm systems and security systems.
- S. 179 now applies to
- 娱乐:娱乐和娱乐费用不能免税. Previously, 50% deductible.
- Meals: All meals are 50% deductible. 以前,雇主餐饮的某些最低限度和便利是100%可扣除的.
- 交通费/停车费:雇主为雇员支付的交通费不可扣除,或必须包括在雇员的应课税工资内才可扣除,除非泊车是为了雇员的安全. Previously, parking was a nontaxable fringe benefit.
- 同类交易:现在仅限于不动产交易. Previously, other tangible property qualified (i.e. vehicles, equipment).
- 国际税法:针对企业在国际上开展业务的各种变化,包括新的一次性遣返税.
Business Planning Ideas:
- 加速扣除到2017年,并将收入推迟到2018年. 考虑改变ebet真人娱乐下载核算方法(现金), inventory, accrued liabilities, deferred revenue, cost segregation or depreciation.
- 餐饮、娱乐和停车:评估公司政策,看看是否需要做出改变.
- Entity Choice: For most passthrough businesses (S co & 合伙企业),转换为C公司不会显著减少或改变税收. However, 改变一个实体的纳税方式的决定必须根据商业案例做出——考虑到企业的长期目标, size of the entity and parties involved.
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