掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
成功的人是跟別人學(xué)習(xí)經(jīng)驗(yàn),失敗的人只跟自己學(xué)習(xí)經(jīng)驗(yàn)。今天,小編帶大家梳理AICPA考點(diǎn):Qualified Business Income IV。大家過(guò)來(lái)看一看吧~
Qualified Business Income IV
按照taxpayer的收入多少,Section 199A Qualified Business Income Deduction有不同的計(jì)算方法,根據(jù) taxable income和the W-2 wage, 還有 property limitation, taxpayers可分為 three categories:
Category 3: Taxpayers with taxable income between $163,300 and $213,300 (single or head of household) or $326,600 and $426,600 (MFJ) (2020)/個(gè)人收入在$163,300 和 $213,300之間
If QTB → Phase-in of W-2 wage and property limitation (if limitation amount is less than 20% of QBI)
Example 5 QTB With Taxable Income Between $163,300 and $213,300
Facts: A taxpayer filing as single has the following:
Taxable income before QBI deduction = $205,800
Net capital gains = $0
QBI = $100,000
Taxpayer's share of QTB's W-2 wages = $30,000
QTB's qualified property = $0
Required: Calculate the Section 199A QBI deduction.
解析:本題Taxable income $205,800介于$163,300 and $213,300之間,屬于第3種情況,這種情況是Phase-in of W-2 wage and property limitation,即不完全受限于。
首先根據(jù)taxable income大于threshold的部分和phase in range 50,000($213,300-$163,300)的比計(jì)算Phase-in percentage。
然后計(jì)算Tentative 20% QBI deduction 超過(guò)W-2 wage and property limit的部分excess amount.
那么excess amount 的Phase-in percentage就是Tentative 20% QBI deduction不能抵扣的部分,即Reduction amount。
Tentative 20% QBI deduction扣除Reduction amount,再和overall limit比較,得出Section 199A QBI deduction。
Solution: Taxable income before QBI deduction = $205,800
Tentative QBI deduction = $100,000 QBI × 20% = $20,000
W-2 wage and property limitation: $30,000 W-2 wages × 50% = $15,000 (no qualified property)
Because the W-2 wage and property limitation of $15,000 is less than the tentative QBI deduction of $20,000, and the taxpayer's taxable income is within the phase-in range of $163,300 to $213,300, the QBI deduction is reduced.
Phase-in percentage:
Taxable income (before QBI deduction) $205,800
– Threshold amount (single) <163,300>
Taxable income into the phase-in range $42,500
÷ Phase-in range (single) ÷50,000
Phase-in percentage (Forfeited percentage ) 85%
Excess amount:
Tentative 20% QBI deduction $20,000
W-2 wage and property limit <15,000>
Excess amount $5,000
Reduction amount = $5,000 excess amount × 85% phase-in percentage = $4,250
Tentative QBI deduction $ 20,000
– Reduction amount <4,250>
Reduced QBI deduction $ 15,750
Overall limit = $205,800 taxable income × 20% = $41,160, so not limited by the overall limit
Section 199A QBI deduction = $15,750
正保會(huì)計(jì)網(wǎng)校教學(xué)團(tuán)隊(duì)整理,轉(zhuǎn)載請(qǐng)注明
以上就是【AICPA考點(diǎn):Qualified Business Income IV】相關(guān)問(wèn)題的總結(jié),希望對(duì)你有幫助!如果你想要學(xué)習(xí)更多USCPA相關(guān)知識(shí),歡迎大家前往正保會(huì)計(jì)網(wǎng)校USCPA輔導(dǎo)!
【點(diǎn)擊領(lǐng)取AICPA內(nèi)部資料包>>】
【點(diǎn)擊免費(fèi)申請(qǐng)AICPA報(bào)考評(píng)估服務(wù)>>】
· 更多資訊:
章小炎主講:《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講:《審計(jì)與鑒證》免費(fèi)聽(tīng)
思維導(dǎo)圖
學(xué)習(xí)計(jì)劃
科目特點(diǎn)
報(bào)考指南
歷年樣卷
財(cái)會(huì)英語(yǔ)
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
初級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
中級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
高級(jí)會(huì)計(jì)師 報(bào)名 考試 查分 題庫(kù) 評(píng)審
注冊(cè)會(huì)計(jì)師 報(bào)名 考試 查分 備考 題庫(kù)
Copyright © 2000 - www.odtgfuq.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)