2020년 12월 18일 금요일

오바마케어에서 목회자 총수입 계산법: 주택보조비는 빠진다!

 How to Calculate Gross Income with Clergy Housing Allowance

Why do minsters have a gross income that is different for Affordable Care Act and Medicaid?  This is a common question for pastors who are applying for medical insurance on the Marketplace. Once they find their MAGI, many think they can use that same number in other gross income computations, which is logical but not always the case.

The short answer to the question is that Medicaid and Marketplace Insurance through the Affordable Care Act (ACA) use different definitions of income. Currently, the housing allowance is included as gross income for Medicaid purposes, but is not included as income for the ACA  purposes. Here are the two definitions of income:

  • Your total gross household income
    1. This is the summary of all income sources including your housing allowance
    2. Medicaid and Social Security both use this as a calculation
    3. FAFSA applications also use this number
  • Your Tax Return MAGI (modified-adjusted-gross income)
    1. This number is calculated on your tax return and does NOT include your housing allowance
    2. ACA (Obamacare) currently uses MAGI

At this time, ACA (Obamacare) is the only place where you still get the benefit of using your MAGI which is the number without housing allowance.

If you would like to discuss this further with a clergy tax advisor, we are happy to clarify and review the specifics of your situation for a precise answer.

[cta title=”Ask an Expert” subtitle=”Get the Facts or Ask your Housing Allowance Questions” text=”Schedule Now” link=”/contact/send-message”]

 

출처: https://www.clergysupport.com/calculate-gross-income-clergy-housing-allowance/

2020년 12월 14일 월요일

유학생의 OPT급여소득에 대한 사회보장세 (FICA Tax) 납세여부

 Official Sprintax.com Blog - Tax Information for Nonresidents

[미국 세법] 유학생의 OPT급여소득에 대한 사회보장세 (FICA Tax) 납세여부

[미국 세법] 유학생의 OPT급여소득에 대한 사회보장세 (FICA Tax) 납세여부

 

유학생 신분으로 대학 또는 대학원을 졸업하게 되면 OPT (Optional Practical Training) 과정을 통해서 합법적으로 일정기간 (통상 1년, 수학 및 엔지니어링 분야 3년) 일을 할수 있는 자격이 주어지게 되는데 그경우 급여수령시 사회보장세 (FICA Tax)를 납부하지 않아도 되는지 여부에 관하여 다음과 같이 알아 보도록 하겠다.

OPT 기간동안에 대한 급여와 관련하여 사회보장세를 납부하여야 하는지 여부는 당해 유학생이 연방세법상 거주자인지 아니면 비거주자인지에 따라 달라지게 되는데 미연방세법상 유학생의 경우에는 F1비자를 받고 미국입국시부터 5년차까지는 비거주자에 해당되고 6년차부터는 자동적으로 거주자에 해당되게 된다.

세법적으로 사회보장세를 납부하지 않는 경우는 이민법상 체류신분이 F1 유학생신분 (OPT 기간도 계속 F1 체류신분에 해당됨) 으로서 미국입국 5년차까지 비거주자 택스보고 (1040NR 또는 1040NR-EZ)를 하는 때이므로 유학생이 유학온지 6년차가 되어서 거주자 택스보고 (1040/1040A/1040-EZ)를 하는 경우에는 급여소득에 대한 사회보장세를 납부하여야 하는 것이 원칙이다.

한가지는 OPT 동안 연방세법상 비거주자로서 사회보장세를 납부하지 않던 유학생이 H1B 취업비자를 받아 당해연도 10월1일부터 일을 한 경우에는 그때로부터 이민법상의 체류신분이 유학생비자 신분에서 취업비자 신분으로 바뀌었기 때문에 10월1일부터의 급여소득에 대해서는 사회보장세를 납부하여야 한다.

한편, 유학생신분 5년차까지의 비거주자로서 사회보장세를 납부하지 않아도 되는데 납부한 경우로서 이를 환급받기를 원할시에는 우선적으로 고용주에게 반환신청을 하여 회사내부에서 자체해결을 할수 있도록 요청을 하고 만약 고용주가 행정불편등의 사유로 돌려주기를 거부할 경우에는 개인적인 차원에서 Form 843과 Form 8316을 기록하여 IRS로 제출하여 반환신청을 할수가 있다.

 출처: [미국 세법] 유학생의 OPT급여소득에 대한 사회보장세 (FICA Tax) 납세여부 — SONGHYUN TAX SERVICE (squarespace.com)

 
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F1 학생 신분, F1 OPT 신분과 세금

퍼온 글입니다. 

F1 Student Tax Filing, F1 OPT Social Security & Medicare Taxes Exemption and Return

All international students who make money while in the United States are subject to taxation and U.S. tax laws. But, as an international student, you may be classified as an exempt individual and non-resident for tax purposes, which means you are not supposed to pay tax on your income earned.
OPT Students program is used to gain practical training and expertise in the major field of studies. F1 students also earns extra income and this helps to cover their education and other living expenses in the USA. Any income in the USA will certainly catch the attention of the IRS (Internal Revenue Service). So now the question might arise if F1 students need to pay F1 student tax or OPT tax?

Everything About F1 Student Tax or OPT Tax :

F-1 Visa does not let you pay for Social Security tax/ Medicare tax while on F1 status, Which means whether you are doing CPT, OPT or on OPT Extension, you do not have to pay those taxes unless you are in the United States for more than 5 years on F1 OPT social security tax.

Do F1 OPT Students Need to Pay U.S. Taxes?

F-1 Visa does not let you pay for F1 student tax while on F1 status, Which means whether you are doing CPT, OPT or on OPT Extension, you do not have to pay those taxes, or unless you are in United States for more than 5 years.

Students earning an income from an OPT program are required to pay taxes according to U.S. laws. Your tax status will determine the type of taxes you will need to pay. So let’s take a look at how you can determine if you need to pay tax or not depending on your stay in the USA.

Students on OPT are required to pay taxes on their income, according to U.S. laws and will complete a W-4 from their new employer before they begin to get paid, which fall under the category of OPT Tax. Your tax status will be depending on your period of stay in the USA.

If you have passed 5 years waiver period from significance present test while on F1 (before OPT), you will pay the same taxes. The US tax percentage for OPT as well as individual students ranges from 10% to 39.6% Tax rate depending on your income level.

 NRA Tax and FICA Tax

There are two types of taxes for the F1 OPT students to pay while they stay in the U.S. They are the Medicare and Social Security tax, which are collectively called the FICA tax. All U.S. tax residents need to pay FICA tax from their salaries. This also includes F-1 students who have been in the U.S.  for more than five years. The IRS has, however, decided that an NRA F-1 student (someone who has spent less than five years in the U.S.) does not have to pay FICA tax

Guide to F1 visa Tax Exemption

F1 visa Tax Exemption deals with the Social Security/ Medicare Tax Liability, which means that foreign students in F-1 or another nonimmigrant status who have been in the United States for less than 5 calendar years and are still NONRESIDENT ALIENS are exempted from social security/ Medicare taxes that is the FICA Tax. Based on IRS Pub 519, F1, J1 students are exempt for up to five years during their non-immigrant status as a full-time student in the United States under Student FICA tax exemption.




How to File F1 Visa Tax/ How to File F1 OPT Tax Return

Filing taxes in the United States for an International student can be an intimidating task for some students. How do you feel about filing taxes? Here’s a quick guide for international students who will be filing their first tax returns as an International student in the United States.

Steps to follow while filing for taxes or tax return:

  1. Determine Your Residency TaxStatus

There are two types of people we need to distinguish between. One of them is the resident, and the other is the Non-Resident Alien (NRA). Students and graduates who are on an F-1 visa and are staying in the U.S. for less than five years are Non-Resident Aliens for tax purposes, but for students who have been in the USA for more than five years are considered residents and will need to pay tax.

Although having a resident tax status does not make you a permanent resident of the USA when it is related to your immigration status. Your tax status only depends upon the amount of time you’ve spent in the U.S., while your immigration status depends on the type of visa you hold.

International students on F, J, M, or Q visas are considered “exempt individuals,” which means you are exempt from the SPT for the first 5 years or any part of 5 or fewer calendar years, you are in the US if you are an international student or the first 2 years if you are a scholar. Exempt individuals are and automatically a non -resident for tax purposes.

After this period of 5 years, you will have to undergo the Substantial Presence Test, to determine if you were in the US long enough to be considered a resident for tax purposes or say for proof of your resident stay.

Substantial Presence Test

The Substantial Presence Test (SPT) is a norm used by the Internal Revenue Service (IRS) within the United States to conclude whether an individual who is not a citizen or lawful permanent resident in the recent past certifies as a “resident for tax purposes” or a “nonresident for tax purposes”; it is a form of physical presence test.

H -1B Temporary Workers must always take the SPT to determine their tax status. Unlike individuals in F and J status, H -1B Temporary Workers have no period of exemption from the SPT.

  1. Determine your income from U.S. sources (if any)

  2. Do you have an ITIN yet?

  3. If you have filed for tax previously in last years, you may already have an ITIN number. You have to need ITIN for form 84843b

  4. Get your combination of tax forms printed

  5. Gather all income and tax-related documents received from your employers

  6. Complete the forms (get a professional tax practitioner to help if you don’t know how the forms work or need to be completed)

  7. Assess whether you owe any additional taxes (and find a suitable way to pay like a check, for instance)

  8. Mail your completed tax forms and copies of your W-2’s, 1099’s, and 1042-S’s to the appropriate addresses

The Social Security/Medicare Tax Liability

The Internal Revenue Code (IRC) sets the liability for social security and Medicare taxes on both the employer and the employee, who earns income from wages in the United States. The IRC also gifts an exemption from security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, and other non-immigrants temporarily present or entered the United States on F-1, J-1, M-1, Q status as a non-resident alien.

Non-resident alien temporarily present in the United States is exempt from wages paid to them for services performed within the United States as long as such services are permitted by USCIS and are performed to carry out the purposes for which for non-immigrant status visas were issued to them.

Exempt Employment includes:

  • On-campus student employment up to 20 hours a week (40 hrs. during summer vacations).
  • Off-campus student employment allowed by USCIS.
  • Practical Training student employment on or off-campus.
  • Employment as a professor, teacher, or researcher.
  • Employment as a physician, au pair, or summer camp worker.

Limitations on the exemption:

  • The exemption does not apply to spouses and children in F-2, J-2, M-2, or Q-3 nonimmigrant status.
  • The exemption does not apply to employment not allowed by USCIS or to employment not closely connected to the purpose for which the visa was issued.
  • The exemption does not apply to F, J, M, or Q non-immigrants who change to an immigration status which is not exempt or to a special protected status.
  • The exemption does not apply to F-1, J-1, M-1, or Q-1/Q-2 non-immigrants who become resident aliens.

Self-Employment Tax Liability

The Internal Revenue Code sets the self-employment tax on the self-employment gain of any person within the United States who has such self-employment financial gain. However, the IRC also gifts an exemption from self-employment tax on the self-employment income of NONRESIDENT ALIENS. A NONRESIDENT ALIEN is simply not chargeable for the self-employment tax. Nevertheless, if an alien individual becomes a RESIDENT ALIEN underneath the residency rules of the Code, he then specifically becomes accountable for self-employment taxes under the same conditions as a U.S. citizen.

Filing F1 Student tax returns for International students in USA

Every international student staying in the United States is required to file a tax return as a compulsion of your visa, but not everyone will pay taxes to the American government. International students are granted with a number of benefits and exemptions, so many will not owe anything. If at all you happen to pay a lot of tax, chances are you might even get a refund check.

Performing Tax Planning Strategies for University Students is an important task that should be followed systematically to better management of finances.

If you belong to the category of people who are going to file their taxes for the first time then, it can be an overwhelming procedure. Once you start earning money, you may get one or two W-2 forms from your employer, overall filing tax returns for an international student doesn’t consume a lot of time. Most likely you are using the Standard deductions with tax treaty which benefits your country.

The Standard Deduction is a specific dollar amount that decreases the amount of income on which you are taxed. Your Standard Deduction may include the basic standard deduction and additional standard deduction amounts for age and blindness.

As per IRS – Nonresident aliens cannot claim a standard deduction unless they are filing Form 1040. A majority of international students within the USA would file Form 1040NR-EZ or 1040NR until they become a Resident Alien.

All international students residing in the United States must file their tax returns every year. In this year I.e. 2019 one needs to file taxes before April 15th. An International student tax refund can only be availed by students who qualify for a refund due to tax treaties and a lack of serious income if they have earned income in the US.

Students on F1 visas are taxed as non-resident aliens until they have stayed for a period of more than 5 years, hence they don’t pay the FICA taxes. Non-residents cannot claim the standard deduction and the only allowed itemized tax deductions for F1 students is state taxes paid.

Collect Relevant Tax Documents for F1 Tax Filing

For completing your tax paperwork, you should have the following documents checklist:

  • Valid Passport
  • Most recent immigration status documents (e.g. I-20 or DS-2019)
  • All relevant tax documentation from employers, stipend providers, or other relevant entities who provides taxable money (e.g. W-2, 1042-S and/or 1099).
  • A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld
    If at all you received a reportable income, you must wait to receive all appropriate documents before completing your tax return. There is no chance of altering or editing your tax documents after you submit them to the IRS.
  • A copy of the page from your passport showing the visa stamp
  • All US entry and exit dates – INS Form I-94,
  • Social Security Number (SSN) or Individual Taxpayer Identification Number(ITIN), if you have one
    If your ITIN application is still pending and you won’t receive it before the filing deadline, you can apply for a tax-filing extension with the IRS.
  • We highly recommend you attend a tax workshop before filing tax documents

List of Federal Tax Forms:

Filing of forms will depend on your residency status, US source income in the previous calendar year, whether you need to apply for an ITIN, claim a tax treaty benefit, and a refund on Social Security and Medicare taxes. All the forms can be downloaded from the IRS website.

Form 8843 – Form for non-residents – as a statement for exempt individuals.

Form 1040NR – Form for U.S. Nonresident Alien Income Tax Return.

Form 1040NR-EZ – Form for U.S. Income Tax Return for Certain Nonresident Aliens with No Dependents.

Form W-7 – Application for IRS Individual Taxpayer Identification Number – ITIN.

Form 8233 – Certain foreign nationals are eligible for tax treaty benefits.

Form 8316 – Form for Information Regarding Request for Social Security Tax Refund for Erroneously Withheld on Wages Received by a Nonresident Alien on an F, J, or M Type Visa

Form 843 – Form to request a FICA tax refund. Claim for Refund and Request for Abatement

Form W-8BEN – Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

Every international student, along with their dependents, needs to file Form 8843 separately. If you have received income in the last calendar year then you will need to file Form 8843 and most likely Form 1040NR-EZ also.

In addition to these federal tax forms, you may need to fill out state tax forms as well depending upon the state where you attend your university.


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Overview of the Tax System in the USA

Americans and others residing within this country must pay taxes to the state and federal government, and the process is completed through an agency called the Internal Revenue Service (IRS).

What is FICA Tax?

The Taxes categorized underneath the Federal Insurance Contributions Act (FICA) are collected of the old-age individuals, survivors, and ailment insurance taxes, conjointly referred to as social security taxes, and therefore hospital insurance tax, also known as Medicare taxes.

Students generally do not have to pay FICA taxes. The University follows certain IRS rules in determining a student’s FICA exemption withholding. When eligible, OASDI is withheld at the current tax rate for social security is 6.2% for the employer and 6.2% for the employee, or 12.4% total and Medicare at Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total, for a total tax of 7.65% until an individual does not reach the required age he/she is not eligible for the FICA tax exemption.

What is IRS?

To know about taxes you need to know about the IRS. So what is IRS? IRS or International Revenue Service is a U.S. government agency responsible for the collection of taxes and enforcement of tax laws. These laws were established in 1862 by President Abraham Lincoln, the firm operates under the authority of the United States Department of the Treasury, and its main purpose includes the collection of individual income taxes and employment taxes. It also handles corporate gift, excise, and estate taxes. That is why it is often referred to as the “Taxman” by the residents of the country.

State Income Tax

All the individual states in the USA have the Department of Revenue. This means that the State income taxes will be paid to the specific state where you lived during the Tax year. If at all you happened to live in two states, you may need to file two State Income Tax Returns.

Even if you didn’t earn a single dollar in the previous year, you will still need to file taxes. The filling of the International Student tax doesn’t take a long time. A majority of Universities and Colleges conduct seminars or workshops to inform international students on how to file taxes regarding the F1 visa or J1 visa.

Do I have to file taxes even if I have not earned it throughout the previous year?

Yes, even if you did not earn a single Dollar, as an international student in an F1 visa you will still need to file tax returns. {If this is the case then you just need to fill a simple form 8843}.

What is the tax year?

The period from January 1 to December 31 is considered to be a tax year in the USA.

What is form W-2?

The W-2 form reports an employee’s annual wages and is sent by the employer to the employee and to IRS at the end of the year.

Do I need an SSN (Social Security Number) to file the taxes?

An SSN is a nine-digit number issued to U.S citizens, regardless of permanent or temporary (working) residents. And yes you need an SSN or Individual Tax Identification Number to file taxes. Either of them is compulsory to file the taxes.

What is the Resident or Non-resident alien for tax purposes?

  • Form 8843 – If you are an international student or a Non-resident Alien without any income in the previous year. No other tax files are required.
  • Form 1040NREZ – A majority of international students on F1 and J1 visas who get salaries (W-2) or 1,099 will file their income tax using this form.
  • Form 1040NR – If you have a complex tax return to file (if you are a non-resident of the United States with dependents or a qualifying relative and you have any form of U.S. income.

How do I file taxes?

To file all the taxes all you need to do is fill up the complete form of your specific visa and after doing that just mail it to the IRS address.

Is the whole process free?

It really depends on you, if you are comfortable doing the whole filing process by yourself then it will be cost-free but if you are comfortable spending some dollars then a lot of online forums will prepare your forms and direct mail them to the IRS.

What is the cost of filing my tax return?

If you do it yourself, it is free. Professional tax preparation services charge a fee. If you take some services like Sprintax, you will their fees as mentioned by them.

Do I want to file the taxes?

YES! You need to file federal tax returns if you were inside the U.S. for any quantity of it throughout the previous year.

If you receive gain inside the U.S., as well as wages, stipend, or scholarship funds, you’ll probably have federal and state tax withheld from your checks.

Form 8843: Whether or not you attained financial gain within the U.S. within the previous year, you need to file a minimum of the USA federal form 8843.

Form W-2: If you’re utilized by a particular University and/or any U.S. leader you ought to have received kind W-2, Wage and the Tax Statement that summarizes your previous year’s financial gain and taxes withheld, W-2 documents are sent by the start of January. If you have got worked for compensation and not nonetheless received your W-2, please contact your Human Resources department.

Form 1040(s): it’s the foremost kind once filing taxes and news gain. (Please, remember that there are many versions of this kind, consult your tax consultant for any information)

Form 1042-S: It details your blessings if it applies beneath a tax accord between the U.S. and your home country

NOTE: This maybe not a whole list of tax forms. For additional data consult your tax consultant.

영주권자이시면 참고하세요!



2020년 12월 11일 금요일

양육비 세액공제 Child and Dependent Care Credit.

 Child and Dependent Care Credit

2017년에 미국 농무부 (U.S Department of Agriculture) 보고서에 따르면 미국에서 자녀 명을 17세까지 키우는 평균 비용이 $233,610이라고 합니다. 여기에 4 평균 대학비용인138,960 더하면 $372,570 됩니다. 이는 연간 평균 수입이 $59,200-$107,400 중산층의 통계입니다. 연간 소득 $59,200 저소득층은 평균적으로 $174,690, $174,400이상인 고소득층은 $372,210 자녀 양육비로 지출합니다. 중산층 평균 양육비용인 $233,610 나이별로 나누면, 출생에서 2세까지는 매년 $12,680, 3-5세는 $12,730, 9세까지는 $13,180, 그리고 15-17세는 $13,900입니다. 항목별로는, 주거비 29%, 음식, 18%, 교통비 15%, 건강 관리비 9%, 6%, 그리고 기타 다른 비용이 7%입니다.

자녀 양육비가 이렇게 만만치 않기에 많은 부부가 맞벌이를 합니다. 그런데 자녀가 13 이하이면 베이비 시터를 고용해야 하고, 심신 장애로 인해서 자신을 돌볼 없는 부양가족이 있으면 간병인을 고용해야 합니다. 이런 비용을 지출하고 있는 납세자는 양육비 세액공제 (Child and Dependent Care Credit) 혜택을 받으실 있습니다.

혜택을 받으려면 다음 일곱가지 사항을 만족시켜야 합니다. 첫째로 대상 가족이 있어야 합니다. 13 이하 자녀나 심신 장애로 자신을 돌보지 못하는 배우자나 부양 가족이 집에서 이상 함께 살았어야 합니다. 둘째로 부부가 일을 해야 합니다. 만약에 배우자가 일년에 5개월 이상 풀타임 학생으로 공부를 했거나 스스로를 돌볼 없는 장애인이라면 달에 자녀 명에 $250, 명과 이상은 $500 것으로 간주합니다. 셋째로 납세자가 일을 하는 동안이나 일을 찾는 동안이나 풀타임으로 학교를 다니는 동안에 자녀나 부양 가족을 돌보는데 들어간 비용을 납세자가 부담했어야 합니다. 넷째로 부양가족이 아닌 사람에게 지급된 임금만 비용으로 포함됩니다. 19 이하 자녀나, 배우자나, 자녀의 부모에게 지급된 임금은 비용으로 간주되지 않습니다. 가령, 할머니나 할아버지가 집안에 사는 부양가족인데 낮에 손주를 돌보는 대가로 받은 돈은 양육비로 간주되지 않습니다. 다섯 번째로 부부는 Married Filing Jointly 세금 보고를 해야 합니다. 여섯 번째로 아이나 부양가족을 돌본 사람의 이름이 세금 보고 서류에 기록되어야 합니다. 일곱 번째로 회사가 Dependent care assistant benefits 제공한다면 $3,000 (자녀나 부양 가족이 이상일 경우는 $6,000) 이상을 임금에서 제외시키지 말아야 합니다. Dependent care assistant benefits $5,000까지 면세 적용이 되는 복지 후생비 (fringe benefits)입니다. 어떤 고용주들은, 고용인들을 위해서 회사에서 육아 시설을 운영하거나, 고용인의 육아비를 직접 육아 시설에 지불하거나, 고용인이 자신의 임금에서 일정 금액을 자녀 양육비로 있는 계정을 만들어 주기도 합니다. 이런 혜택의 가치가 $5,000불이 넘는다면 고용주는 초과하는 금액을 W-2 임금으로 보고해야 하고, 초과된 금액에는 고용 세금 (employment taxes) 부과됩니다. 목사님의 자녀가 유아원, 방과 프로그램, 또는 Day camp 다니고 있다면, 교회와 협의하여 교회가 매달 자녀 양육 기관에 비용을 직접 내게 하여 액수만큼 사례비를 줄여서 절세할 있습니다. 그런데 경우에는 양육비 세액 공제를 받을 없습니다.

양육비 세액공제에 해당되는 비용은 다음과 같습니다. 먼저 비용은 반드시 아이나 부양가족의 복지와 보호를 위해 발생된 지출이어야 합니다. 유치원 이상 학교 교육비나 학교에 가는 교통비나 무료/유료 자원봉사를 하는 동안 다른 사람이 자녀를 돌보는데 들어간 비용은 포함되지 않습니다. 그러나 유치원 이하의 기관들 , 유아원, pre-school, 또는 이와 유사한 기관에 지출한 비용은 포함됩니다. 그러나 병가를 내서 집에 있는 동안에 자녀를 돌보는데 들어간 비용도 포함되지 않습니다. 자녀가 집을 떠나 잠을 자는 캠프비용은 포함되지 않고, 낮에 하는 축구 캠프나, 컴퓨터 캠프나 이와 비슷한 캠프, 납세자가 일하는 동안에 자녀가 참석한 캠프 비용은 포함됩니다. 자녀나 부양 가족을 돌보는 사람에게 지급된 교통비는 포함되지 않습니다. 집에서 자녀나 부양가족을 돌보는 일을 주로 하면서 틈틈이 집안 일을 하는 가정부에게 임금 (가정부의 소득세, 사회보장세, 메디케어세, 실업 수당세도 포함) 가정부에게 제공한 숙식비도 비용으로 포함됩니다. 그러나 운전수나 정원사에게 임금은 포함되지 않습니다.

양육비 세액공제액은 다음 가지 중에서 가장 낮은 금액에 연간 총수입에 따라 정해진 비율(35-20%) 곱하여 결정됩니다. 첫째로 실제로 발생한 비용, 둘째로 $3,000 (자녀나 부양 가족이 두명이나 이상일 경우는 $6,000)에서 회사에서 보조 받은 자녀 양육비를 액수, 셋째로 납세자의 근로 소득, 넷째로 배우자의 근로소득 중에서 제일 낮은 액수입니다. 앞선 언급했듯이 배우자가 학생이었거나 장애인이라면 자녀 명에 수입이 $250, 자녀 명부터는 $500 것으로 간주됩니다. 예를 들면, 연간 총소득이 $15,000이고 자녀/부양가족에 $3,000 지출한 가정이라면 양육비 최대 공제액은 $1,050이고 ($3,000 X 35% = $1,050), 명부터는 $2,100입니다 ($6,000 X 35% = $2,100). 총수입 $15,000에서35% 공제되고, $2,000 증가할 때마다 공제 퍼센트가 1% 감소하여 $43,000 초과하면 20% 됩니다. 단순히 액수로만 따진다면 연간 $13,000 넘게 들어가는 자녀 양육비에 비해 양육비 세액공제 최대금액인 $2,100 적은 금액이지만, 금액은 내야할 세금을 줄이기에 절세에 도움이 됩니다. 다만 양육비 세액공제액이 내야 세금 보다 많더라도 환급되지는 않습니다.

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