立即打开
APP下载
财富Plus APP
美国国税局:特殊时期企业可享受这三项税收抵免

美国国税局:特殊时期企业可享受这三项税收抵免

Anne Sraders 2020年05月20日
疫情导致的经济停摆对企业和个人都造成了沉重的打击,因此政府推出了一系纾困计划。

最近,美国国税局新推出了三项税收抵免优惠政策,旨在帮助企业渡过新冠疫情。

疫情导致的经济停摆对企业和个人都造成了沉重的打击,因此政府推出了一系列计划,从小企业贷款到增加失业补助,旨在帮助纾困。

美国国税局最近提醒小企业,在《冠状病毒援助、救济和经济安全法案》(CARES Act)推出的2.2万亿美元救济计划中,企业可以享受三项税收抵免优惠:员工留任税收抵免、带薪病假税收抵免和家事假税收抵免。这些措施旨在帮助企业在疫情期间向员工支付必要费用,并维持就业。

员工留任税收抵免

对于受到新冠疫情影响的合格企业,员工留任税收抵免可以全额退税,以帮助企业继续向员工发放工资。如果合格雇主的公司财务状况受到了新冠疫情的影响,则公司所发放工资的一半可作为税收抵免额,每位员工适用抵免税费的工资最高为1万美元(因此最高税收抵免额为每位员工5,000美元)。合格企业的业务必须在疫情期间,因为政府命令“全部或部分暂停”,或者雇主的季度总收入必须“不足2019年同期的50%”。如果季度总收入超过2019年同期的80%,则企业在该季度结束后将失去享受该项优惠的资格。

按照美国国税局的说法,合格雇主在2020年3月12日以后至2021年1月1之前所发放的工资均可获得税收抵免。值得注意的是,该项税收优惠适用于所有规模的公司,包括慈善组织。

但州政府和地方政府(及其相关机构),以及已经接受了“薪资保护计划”等小企业贷款的公司,没有资格享受该优惠。

带薪病假和家事假税收抵免

此外,如果员工因政府的隔离令或自我隔离,或出现感染病毒的症状等待诊断,无法工作(包括远程工作),则雇主可以获得带薪病假税收抵免优惠。按照国税局的规定,这类员工有权享受最多10天(80个小时)全薪病假,每天工资不超过511美元,总额不超过5,110美元。

如果员工因为需要照顾患有新冠肺炎的家人,或者因学校或幼儿园关闭(或其付费聘请的儿童看护人员因新冠疫情无法提供服务)需要照看子女而无法工作,雇主也可以享受税收抵免。国税局表示,这类员工可按照其正常工资水平的三分之二,每天不超过200美元,总额不超过2,000美元,获得最多两周(80个小时)带薪病假。

如果员工能够按照正常工资水平的三分之二,每天不超过200美元,总额不超过1万美元享受带薪家事假和病假,则合格雇主也可以享受税收抵免。此外,国税局表示:“最多10周符合要求的休假可以计入家事假税收抵免优惠。”

有权享受带薪病假和家事假税收抵免的企业,员工必须少于500人,并且根据《家庭第一冠状病毒应变法案》(Families First Coronavirus Response Act)规定,需要支付合格病假/家事假期间的员工工资。

国税局表示,如果雇主符合要求,其在合格病假和家事假期间发放的工资可立即全部抵免税费,“包括在2020年4月1日至2020年12月31日期间的相关医保支出和雇主应该缴纳的与休假相关的医疗保险税。可退还税收抵免额适用于向全体员工发放的工资应缴纳的个别就业税。”

企业如何获得抵免?

国税局表示,雇主可以在“从员工工资中预扣的”工资税存款中冲减“与抵免额相等的金额”,立即享受抵免优惠。

合格雇主若想获得税收抵免,首先必须在第二季度开始,通过其季度就业税申报单或941表格,申报每个季度的合格工资总额以及相关医疗保险费用。雇主的就业税存款如果不足以支付抵免额,可提交7200表格获得国税局预付的税收抵免额(雇主也可以提交该表格申请国税局预付员工留任税收抵免)。

注意:报税期限已经延长至2020年7月15日。(188金宝搏 下载)

译者:Biz

最近,美国国税局新推出了三项税收抵免优惠政策,旨在帮助企业渡过新冠疫情。

疫情导致的经济停摆对企业和个人都造成了沉重的打击,因此政府推出了一系列计划,从小企业贷款到增加失业补助,旨在帮助纾困。

美国国税局最近提醒小企业,在《冠状病毒援助、救济和经济安全法案》(CARES Act)推出的2.2万亿美元救济计划中,企业可以享受三项税收抵免优惠:员工留任税收抵免、带薪病假税收抵免和家事假税收抵免。这些措施旨在帮助企业在疫情期间向员工支付必要费用,并维持就业。

员工留任税收抵免

对于受到新冠疫情影响的合格企业,员工留任税收抵免可以全额退税,以帮助企业继续向员工发放工资。如果合格雇主的公司财务状况受到了新冠疫情的影响,则公司所发放工资的一半可作为税收抵免额,每位员工适用抵免税费的工资最高为1万美元(因此最高税收抵免额为每位员工5,000美元)。合格企业的业务必须在疫情期间,因为政府命令“全部或部分暂停”,或者雇主的季度总收入必须“不足2019年同期的50%”。如果季度总收入超过2019年同期的80%,则企业在该季度结束后将失去享受该项优惠的资格。

按照美国国税局的说法,合格雇主在2020年3月12日以后至2021年1月1之前所发放的工资均可获得税收抵免。值得注意的是,该项税收优惠适用于所有规模的公司,包括慈善组织。

但州政府和地方政府(及其相关机构),以及已经接受了“薪资保护计划”等小企业贷款的公司,没有资格享受该优惠。

带薪病假和家事假税收抵免

此外,如果员工因政府的隔离令或自我隔离,或出现感染病毒的症状等待诊断,无法工作(包括远程工作),则雇主可以获得带薪病假税收抵免优惠。按照国税局的规定,这类员工有权享受最多10天(80个小时)全薪病假,每天工资不超过511美元,总额不超过5,110美元。

如果员工因为需要照顾患有新冠肺炎的家人,或者因学校或幼儿园关闭(或其付费聘请的儿童看护人员因新冠疫情无法提供服务)需要照看子女而无法工作,雇主也可以享受税收抵免。国税局表示,这类员工可按照其正常工资水平的三分之二,每天不超过200美元,总额不超过2,000美元,获得最多两周(80个小时)带薪病假。

如果员工能够按照正常工资水平的三分之二,每天不超过200美元,总额不超过1万美元享受带薪家事假和病假,则合格雇主也可以享受税收抵免。此外,国税局表示:“最多10周符合要求的休假可以计入家事假税收抵免优惠。”

有权享受带薪病假和家事假税收抵免的企业,员工必须少于500人,并且根据《家庭第一冠状病毒应变法案》(Families First Coronavirus Response Act)规定,需要支付合格病假/家事假期间的员工工资。

国税局表示,如果雇主符合要求,其在合格病假和家事假期间发放的工资可立即全部抵免税费,“包括在2020年4月1日至2020年12月31日期间的相关医保支出和雇主应该缴纳的与休假相关的医疗保险税。可退还税收抵免额适用于向全体员工发放的工资应缴纳的个别就业税。”

企业如何获得抵免?

国税局表示,雇主可以在“从员工工资中预扣的”工资税存款中冲减“与抵免额相等的金额”,立即享受抵免优惠。

合格雇主若想获得税收抵免,首先必须在第二季度开始,通过其季度就业税申报单或941表格,申报每个季度的合格工资总额以及相关医疗保险费用。雇主的就业税存款如果不足以支付抵免额,可提交7200表格获得国税局预付的税收抵免额(雇主也可以提交该表格申请国税局预付员工留任税收抵免)。

注意:报税期限已经延长至2020年7月15日。(188金宝搏 下载)

译者:Biz

In case you missed it, the IRS recently rolled out three new tax credits aimed at helping businesses through the coronavirus pandemic.

As businesses and individuals across the country have been hit hard by coronavirus shutdowns, the government launched a slew of programs—from small business loans to enhanced unemployment—aimed at providing some relief.

The IRS recently reminded small businesses that, as part of the $2.2 trillion CARES Act, businesses have access to three tax credits: the Employee Retention Credit, the Paid Sick Leave Credit, and the Family Leave Credit—aimed at helping businesses cover required payments to employees amid the crisis, and keep them on the payroll.

Employee Retention Credit

For eligible businesses financially impacted by the coronavirus, the Employee Retention Credit is a fully refundable tax credit designed to help keep employees on the payroll. It's 50% of up to $10,000 in wages paid by an eligible employer whose business has been financially impacted by COVID-19 (so the max credit is $5,000). To qualify, businesses' operations must have been "fully or partially suspended" by government orders amid the coronavirus (like mandated shutdowns), or the employer's gross receipts must be "below 50% of the comparable quarter in 2019." Once that exceeds 80% of a comparable quarter in 2019, the business is no longer eligible after the end of that quarter.

If they qualify, employers can claim this credit for wages paid after March 12, 2020, and before January 1, 2021, per the IRS. Notably, the credit is available for businesses of all sizes, plus tax-exempt organizations.

However, the tax credit is not available for state and local governments (and their instrumentalities) and for small businesses who take small business loans like the Paycheck Protection Program.

Paid Sick Leave and Family Leave Credit

Additionally, businesses can get a Paid Sick Leave credit for employees who are unable to work (which also includes telework) due to coronavirus quarantine or self-quarantine, or if they're seeking diagnosis for symptoms. According to the IRS, those employees are entitled to paid sick leave for up to 10 days (up to 80 hours) at the employee's regular rate of pay up to $511 per day and $5,110 in total.

Employers can also get a credit for employees who can't work because they're taking care of someone with coronavirus, or if they are caring for a child whose school or childcare is closed (or their paid childcare provider is unavailable because of COVID-19). Those employees are able to get paid sick leave for up to two weeks (up to 80 hours) at 2/3 the employee's regular rate of pay, or up to $200 per day and $2,000 in total, the IRS says.

Qualified employers may also get a tax credit for employees entitled to paid family and medical leave, worth 2/3 of the employee's regular pay, or up to $200 per day and $10,000 in total. Plus, "up to 10 weeks of qualifying leave can be counted towards the family leave credit," according to the IRS.

For paid sick and family leave credits, businesses must have fewer than 500 employees, and be required under the Families First Coronavirus Response Act to pay qualified sick and/or family leave wages.

If they qualify, employers will be able to receive a credit for the full amount of the required sick leave and family leave immediately, "plus related health plan expenses and the employer's share of Medicare tax on the leave, for the period of April 1, 2020, through Dec. 31, 2020. The refundable credit is applied against certain employment taxes on wages paid to all employees," according to the IRS.

How will businesses get the credits?

The IRS says employers can be reimbursed for the credit right away if they reduce required deposits of payroll taxes "that have been withheld from employees' wages equal to the amount of the credit."

To get the credits, eligible businesses can report their total qualified wages and the related health insurance costs for each quarter via their quarterly employment tax returns or Form 941 beginning in the 2nd quarter. Employers can receive an advance payment from the IRS if their employment tax deposits aren't able to cover the credit, by submitting a Form 7200 (they can also submit this form to request an advance of the Employee Retention Credit).

Keep in mind: the tax deadline has been extended to July 15, 2020.

最新:
扫码打开财富Plus App