如何扣除100%的州所得税

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Many states have now implemented laws that allow you to deduct your state income taxes on your federal tax return. What’s significant about this is that the IRS has actually published a notice blessing this strategy. The general idea is that states will give you the option to elect to pay the tax at the entity level, making it an ordinary and necessary business expense that can be deducted on your federal return, 然后你可以获得州税收抵免. 国家仍然得到他们的钱, 这对他们来说当然很重要, and their residents are happy because it’s still deductible on their federal tax return.

例如，加州通过了议会第150号法案. This bill is effective starting with the tax year 2021 and allows qualifying entities, 什么是伙伴关系和S-Corps, 以百分之九的税率纳税.3%在实体层面. 这次选举由每个所有者分别进行. You’ll then pay the tax on net income at the entity level and take the deduction on the business’s federal return. Then you’ll get a tax credit on your personal tax return for this tax payment. If you paid more at the entity level than due at the individual level, 然后你将把这笔信用结转到未来的年份, 如果你付的钱比你应该付的少, 然后你要在个人报税表上缴纳额外的税. 然后是9.3% tax bracket in California applies to taxpayers with income between approximately $61,000 to $312,000, so it should end up being pretty close to the amount due for many California individuals

现在 there’s a ton of states that have passed some version of this and they’re listed below along with the name of the enacted law for each state. You’ll want to take a closer look into the rules for your state or talk with your tax professional because they have different requirements, 而且它们并不都是从2021纳税年度开始的. Though it will often minimize your tax to make the election to pay at the entity level, there are situations where it won’t save you tax or when it will help some of the partners but not the others. So, of course, this goes back to the importance of tax planning for your situation.

州税收变通法规:

阿拉巴马州-法案2021-1
阿肯色州-第362法案
亚利桑那州- HB 2838
加州- AB 150
科罗拉多州- HB 1327
康涅狄格州- SB 11
乔治亚州HB 149
爱达荷州HB 317
伊利诺伊州:PA 102-658
路易斯安那州- SB 223
马里兰州- SB 496
明尼苏达州- HF 9
新泽西州- PL2019, c320
纽约-第24-A条
俄克拉荷马州- HB 2665
俄勒冈州- SB 727
罗德岛州- HB 5151
南卡罗来纳州- SB 627
威斯康星州-第368号法案

Disclaimer: This information on this site is for educational purposes only and does not constitute professional legal or tax advice.