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1#

提醒一下大部分人都可能省税的今年才有的特殊情况

2017 hit AMT, but 2018 not(恭喜你如果还hit,那你家百万不用看下去了),  去年州稅 state refund NOT taxable income!  不用算收入或者部分不用

一般来说往年你hit 会一直hit,   但是报2018 年税时,由于新税改,有个 AMT (带来的) credit 大家终于可以用上,是指你某年不hit  而之前有AMT(update: 或其他 recovery )会产生的 recovery credit    

考据黨和硬核人士請看 IRS 525 form 6251 和8801;  其他捷徑人士請看:


2018 报2017的税时hit AMT, 假如2017州税refund $5000, 然后按照下面这个方法,即可知道这5000是不是不用成为2018的taxable income:

  在你用的报税软件里,2017 w2的state tax withholding上试着一直(update: 是收入往上加,所以withholding 是减掉! )$4000之后重新计算使得2017

1040 line 47 变化$1, 那么当 2019报2018的税时, taxable 2017 state refund 其實只应该填

$1000 因為 $4000  是你去年帶來的credit


捷徑不求甚解大法

回到2017 報稅軟件,直接去改w2 的state tax withholding ,往下减掉 refund (收入增加 ),直到1040 line 47 变化$1 为止:

直接看1040 就可以了。不用看6251;直接看 1040 line 44, 45 47

你 减少 state withhold, line 44 增加line 45 减少,line 47 是和,所以不变。

直到line 47 变化,说明你amt 的credit 用完了。


實戰一粒:

原来1040:  tax  line44: 78,841     收入增加refund 的 3000 快:   79,804,

                   AMT line45: 6, 896           vs  5,906

    addlines  tax   line47: 85,710        vs  85,710

都不变, 所以state refund 3000块或者以下,都不要填进2018 你的taxable income 你的报税软件会提示你去算,但是不够智能⁉(贵!?)帮你算...



贴主 update :

作为一个完全没有税务知识的理工男, 贴主其实是不满于这个不求甚解法的, 那我又能怎样呢? 难道去看那个176 页的 IRS 525 不成?  吃饱了撑的嘛


--------强迫症分割线-------

IRS 525, Section Recoveries

Example 34.

In 2017, Jean Black filed as head of household and itemized her deductions on Schedule A (Form 1040). Her taxable income was $5,260 and her tax was $528. She claimed a child care credit of $1,200. The credit reduced her tax to zero and she had an unused tax credit of $672 ($1,200 − $528). In 2018, Jean recovered $1,000 of her itemized deductions. She reduces her 2017 itemized deductions by $1,000 and refigures that year's tax on taxable income of $6,260. However, the child care credit exceeds the refigured tax of $628. Jean's tax liability for 2017 isn't changed by reducing her deductions by the recovery. She didn't have a tax benefit from the recovered deduction and doesn't include any of the recovery in her income for 2018.


Subject to AMT.

If you were subject to the AMT in the year of the deduction, you'll have to refigure your tax for the earlier year to determine if the recovery must be included in your income. This will require a refiguring of your regular tax, as shown in Example 34 , and a refiguring of your AMT. If inclusion of the recovery doesn't change your total tax, you don't include the recovery in your income. However, if your total tax increases by any amount, you received a tax benefit from the deduction and you must include the recovery in your income up to the amount of the deduction that reduced your tax in the earlier year.



  以上让我重温GRE的魔幻时刻。。。  原来速成法其实就是正统法,  algorithm:
0.  you were subject to the AMT in the year of the deduction
    Yes
  1. you'll have to refigure your tax for the earlier year to determine if the recovery must be included in your income
      我理解这里的recovery  比如是我们想问州退税 should include or not, 比如3,000


2.  This will require a refiguring of your regular tax, as shown in Example 34 , and a refiguring of your AMT.
       Example 34 什么鬼!?  主要它提到的credit 等等scenario 爆了这么多年税从来没沾过光


3.  If inclusion of the recovery doesn't change your total tax, you don't include the recovery in your income.
      inclusion of the recovery:  把 state refund 重新加回去? 所以去改state withholding 是最好理解的, 就像例子She reduces her 2017 itemized deductions by $1,000 and refigures that year's tax on taxable income of $6,260. 【5260 + 1000】
    所以贴主 加了3000 (state withholding 减少3000)回去, 发现 还是 85,710


4.  However, if your total tax increases by any amount, you received a tax benefit from the deduction and you must include the recovery in your income up to the amount of the deduction that reduced your tax in the earlier year.    请试着一口气读下来
    however, 如果加进 state  withholding 2000快  line 47 变了一块, 那么 you must include 3000- 2000 =1000    


以上, 贴主尽力了, 吃饭去



update2: 看到有人(专业人士?)提到从源头上和8801预测,觉得是个好思路。  另请分清我们是在要income recovery from e.g. state refund  还是要 AMT incurred in prior tax years and to figure any credit carryforward to 2019

最后编辑avo 最后编辑于 2019-04-14 17:44:07
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2#

回复 1楼avo的帖子

不好意思寫到一半輸入法粗了問題, 簡體唔搭,只有粵語的work, sorry!
我每次想做點好事都會有奇怪的麻煩,可能不幫人是宇宙的常態吧
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3#

提醒一下大部分人都可能省的今年才有的税

没看懂 先马克一下
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4#

提醒一下大部分人都可能省的今年才有的税

我们刚开始也没看到这个,后知后觉知道了,很有用!
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5#

完全没看懂😐有高人翻译一下吗?
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6#

对的多谢楼主。 这个事情我已经提醒过三遍了,但是还有人argue或者看不懂....

只对收入较高的家庭适用
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7#

谢谢,没有州税是不是不用看了
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8#

太有用了 正搞不懂state refund算不算Income
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9#

谢谢lz 只有2017 hit amt的才能省对吗

---发自Huaren 官方 iOS APP

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10#

发现去年的Tax return没法改了 怎么办啊
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