2023 年3 月31 日美国财政部公布了《削减通胀法案》(IRA)关于电动汽车税收抵免的规则指南,其中进一步明确了对锂电池及其原材料产地的要求,可能导致安装中资动力电池的车辆无法获得50%的税收抵免额,即3750 美元/辆,该规则指南将在2023 年4 月18 日交付的新车中开始生效。 国信电新观点:1)我们认为美国IRA 税收抵...
在2023 年初,IRA 所有者将收到来自其 IRA 受托人的 1099-R 表格,其中显示了 2022 日历年期间进行的任何 IRA 分配,包括定期分配和 QCD。总分配情况在该表格的方框1中。QCD 没有特殊代码。 与其他IRA分配一样,QCD显示在1040表格或1040-SR表格的第4行。如果部分或全部 IRA 分配是 QCD,请在第 4a 行输入 IRA...
根据Form 1040上的AGI(得到MAGI需要加回一些deduction,参考这里)以及前面的图表可以得到存入限额。 各大券商均支持这一功能。选择存入年份时注意选择前一年,以便券商生成正确的5498表格。下图是Schwab Roth IRA的存入界面,截图时间2023年1月8日,但依然可以选择2022年的存入。(根据reddit去年的讨论,图中的2024年选项是指...
1959, then you must begin RMDs at age 73. Those born in 1960 or later begin RMDs at age 75. These starting dates were established by theSECURE Act 2.0, which is part of the Consolidated Appropriations Act of 2023. If you were born between July 1, 1949, and Dec. 31, 1950, then you...
However, a major downside to non-deductible IRAs is record keeping. It is your responsibility to keep track of and claim any nondeductible contributions. The IRS recommends keeping your 1040 and 8606 forms, as well as theForm 5498that you receive each year from the IRAcustodian, to document ...
March 23, 2023 Deductions On An S Corporation For many business owners, understanding the ins and outs of taxes can be a confusing process. The tax code is full of rules, regulations, and deductions that are often difficult to understand. One such rule involves S corporation deductions, which...
Examples of situations included in a simple Form 1040 return (assuming no added tax complexity): W-2 income Interest, dividends or original issue discounts (1099-INT/1099-DIV/1099-OID) that don’t require filing a Schedule B IRS standard deduction ...
税收抵免政策:政策对于美国消费者具有吸引力,尤其是对于那些年收入不超过一定标准的消费者。政策实施以来,美国新能源车销售量显著增长,特别是在2023年1月和2月,销量分别达到10.2万辆和11.0万辆,同比增速分别为63%和58%。 美国市场增长趋势:随着IRA政策的引导和市场需求的强劲,众多欧美汽车制造商宣布或计划在美国加大...
在市场疲软、专利悬崖加剧以及美国政府根据《通胀削减法案》(IRA)开始药品价格谈判的多重背景下,全球TOP20生物制药公司在2023年经历了不同程度的市值变化。全球数据分析和研究公司GlobalData在2024年2月21日最新发布的报告显示,整体而言,2023年全球生物制药公司的总市值由2022年的3.61万亿美元增至3.67万亿美元,增幅为1.6%...
More from Smart Tax Planning: What taxpayers should know about the new Form 1040 Use your tax return to unearth your spouse's money secrets Why the average tax refund is down 16 percent "They'll say, 'You had an RMD last year, why not this year?' and that's when...