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
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。
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
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.
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