美国CPA考试知识点:联邦个人所得税体系

发布时间:2016-12-19 00:00:00 编辑:嘉辉 手机版

  众所周知,在REG的考试中,联邦税法的内容占到了60%以上的分值,而个人所得税更是重中之重。可以说,掌握个税知识是通过REG考试的充分必要条件。

  回顾公式框架:

美国CPA考试知识点:联邦个人所得税体系

  Gross Income 总收入

  (Adjustment) 调整项 (符合相关规定的费用,可以从总收入中抵减)

  Adjusted Gross Income 调整后总收入(AGI)

  (Standard Deduction) 标准扣除

  Or (二者间取金额较高的一方进行扣除)

  (Itemized Deduction) 逐项扣除

  (Exemption) 免税额度

  Taxable Income 应税收入

  首先一起来看一下Gross Income的计算。

  Gross Income主要包括:劳务与工薪所得、股息所得、财产租赁所得、营业所得、资本利得、退休年金所得等。大家可以根据Form 1040个人所得税表的Income栏进行学习(Form 1040 Line7-22)下面简单的介绍一下Becker教材中提到的Gross Income的主要项目:

  1. Compensation for services(包括工资薪酬,奖金小费,债务减免,廉价购买,guaranteed payment, 应税的福利收入)

Item Income
Property received FMV
Bargain purchases FMV-Price Paid
Guaranteed Payments/Money/Bonus Value of Cash Received
Life insurance premiums Exception: Group-term life insurance coverage of $50,000 or less.

  2. Interest Income(使用附表Schedule B,通常情况,利息收入都是应税的,除了以下的三类情况)

  - Tax exempt interest income

  State and local government bonds/obligations

  Bonds of a U.S. possession

  Series EE (U.S. savings bond)

  3. Dividend Income(使用附表Schedule B,通常情况,股利收益都是应税的,但是有较低的税率0%,15%,20%)

  - Taxable Dividend(Cash= amount received; Property = FMV)

  - Tax-Free Distributions(Return of Capital, Stock Split, Stock Dividend,Life Insurance Dividend)

  4. State and Local Tax Refunds(根据去年使用的是Itemized Deduction或者Standard Deduction,来确定州/地方的退税是否应税。)

  5. Payments Pursuant to a Divorce

  - Alimony/Spousal Support(Taxable)

  - Child Support (Nontaxable)

  - Property Settlement (Nontaxable)

  6. Business Income Or Loss(使用附表Schedule C或者C-EZ来申报私营业主的相关营业收入)

  7. Farming Income(使用附表Schedule F来申报农业收入)

  8. Gains and Losses on Disposition of Property (变卖资产后的利得和损失)

  9. IRA Income (根据IRA的类型,来确认个人退休账户收入是否应税。)

  - Traditional IRA distributions: taxable as ordinary income

  - Roth IRA distributions: nontaxable

  - Nondeductible IRA distribution: Principal - Nontaxable

  Accumulated earnings – Taxable

  10. Annuities(年金投资的情况,投资资本返还的部分是非税的,超过投资资本的部分是应税的。)

  - Non-taxable part = investment amount / recovering months number

  - Taxable part = any amount exceeding the non-taxable part (monthly)

  11. Rental/ passive activity Income(使用附表Schedule E来申报被动收入,包括租金,版税,合伙企业、LLC、S Corp的收入,遗产及信托的收入等)

  12. Unemployment Compensation(失业补偿金,都是应税的。相对来说,worker’s compensation是非税的。)

  13. Social Security Income(根据收入的不同,社会保障福利是部分应税的,最高是85%应税。)

  - 如果AGI + 免税利息收入+ 50% of the social security benefits低于Single $25,000/MFJ $32,000,则全部社会保障福利都是非税的;

  - 如果AGI + 免税利息收入+ 50% of the social security benefits收入高于Single $34,000/MFJ $44,000,则85%社会保障福利是应税的。)

  14. Taxable Miscellaneous Income(其他应税的杂项收入)

  - Prizes and Awards奖金和奖品

  - Gambling Winnings赌博收入

  - Business Recoveries为了补偿损失利润的收入

  - Punitive Damages惩罚性赔偿

  15. Partially Taxable Miscellaneous Items(部分应税的杂项收入,这里特指奖学金。如果满足一定要求,那么奖学金就是不应税的。如果没有满足要求,那么奖学金就可能算到应税收入中。)

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