请参阅页底第230号通告

为受龙卷风影响的人们提供救济

On March 3, 2020, a major storm system affected the lives of many of our friends and neighbors.  Many have been impacted from the storms whether it be damaged property, injury, or worse.  We keep you all in our prayers, praying for strength and healing in this difficult time.  It is encouraging to see our neighbors and communities take action to help those in need.

3月6日, the President declared that a major disaster occurred in the State of Tennessee, 这使得受影响的纳税人可以获得税收减免.  The disaster areas identified for tax relief are Davidson, Putnam, and Wilson counties.  Individuals and households that reside or have a business in these counties 可以 有资格获得税收减免.

如果你或你的公司受到灾难的影响, 您可以享受以下税收减免措施.

延迟归档和付款截止日期

某些截止日期落在3月3日或之后, 2020年及7月15日之前, 2020年被授予额外的时间提交到7月15日, 2020.  3月15日到期的商业实体纳税申报表, 2020年或4月15日截止的个人纳税申报表, 2020年自动延长至7月15日, 2020.  The extension of time is for both filing tax returns and making any payments that would have been due on the original due dates.

额外的IRA缴款时间

随着个人所得税申报表到期日的延长, 受影响的纳税人可以在7月15日之前申请, 2020年为个人退休账户或其他退休账户提供资金.

选择提早扣除灾害损失

For personal casualty losses caused by an event in a federally declared disaster area, and for casualty and other losses incurred in a trade or business that are due to a disaster occurring in a federally declared disaster area, a special rule allows taxpayers to claim a personal casualty loss deduction in the year when the casualty occurred, 或者在事故发生的前一年.  This provision allows taxpayers to claim losses incurred in 2020 on their 2019 income tax returns.

损坏或毁坏财产的保险收益

Gains can result if insurance proceeds received on damaged or destroyed property exceeds the property’s adjusted basis.  If the proceeds are used to repair the property or to purchase qualified replacement property with two years, 纳税人可以选择推迟纳税. 

主要居所的保险收益

纳税人的主要居所, 或者它的任何内容, 由于联邦政府宣布的灾难而部分或完全被摧毁, any gain from the receipt of insurance proceeds for personal property that was part of the residence contents (with the exception of scheduled property, which is property specifically insured and listed in the insurer’s schedule) is not taxable income regardless of the use to which the taxpayer puts those proceeds.  另外, insurance proceeds received for the home or its separately scheduled contents are treated as received for a single item of property, which makes it easier for homeowners to replace a residence without recognizing gain.

计划贷款和困难分配

美国国税局可能会让纳税人更容易受到灾难的影响, 或者是家庭成员受到灾难影响的纳税人, 从合格的退休计划中获得资金.  The guidance generally makes it easier for individuals to obtain a plan loan or hardship distribution by relaxing some of the verification procedures for qualified plans and IRA’s.

取得报税表副本

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns.  This relief can be especially helpful to anyone whose copies of these documents were lost or destroyed due to the disaster.

Many of the above relief provisions should be carefully examined to determine the best year in which to include gain or losses in order to maximize the tax relief provisions.  我们很高兴与你一起审查这些条款.  如果你或你认识的人在最近的灾难中遭受了损失, 请打电话，我们可以审查您的具体情况.

回到重要的税务更新 & 新闻

CIRCULAR 230 DISCLOSURE: DO NOT TAKE ACTION WITHOUT DISCUSSING YOUR SITUATION WITH YOUR CPA. 

The information contained herein is general in nature and based on authorities that are subject to change. 手机赌博软件下载排行会计师事务所 guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. 手机赌博软件下载排行会计师事务所 assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. 本刊物不, 并不是有意的, 提供法律, 税务或会计建议, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. Circular 230 Disclosure: This analysis is not tax advice and is not intended or written to be used, 不能使用, for purposes of avoiding tax penalties that 可以 be imposed on any taxpayer.

FOR EMPLOYMENT AND BENEFITS RELATED ACTIONS PLEASE ALSO DO NOT TAKE ACTION WITHOUT DISCUSSING WITH YOUR HR ATTORNEY