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IRS to recalculate taxes on unemployment benefits; refunds to start in May

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IRS to recalculate taxes on unemployment benefits; refunds to start in May

國稅局將重新計算失業救濟金的稅額,退稅從五月開始





To help taxpayers, the Internal Revenue Service announced today that it will take steps to automatically refund money this spring and summer to people who filed their tax return reporting unemployment compensation before the recent changes made by the American Rescue Plan.

為了幫助納稅人,美國國稅局今天宣布將採取措施,在今年春夏兩季,自動退稅給那些在美國救助計劃做出最新修改之前,已經在報稅表上申報失業救濟金的納稅人。


The legislation, signed on March 11, allows taxpayers who earned less than $150,000 in modified adjusted gross income to exclude unemployment compensation up to $20,400 if married filing jointly and $10,200 for all other eligible taxpayers. The legislation excludes only 2020 unemployment benefits from taxes.

該法案於3月11日簽署,允許在調整後,年收入低於150,000美元的納稅人,如果是已婚夫婦共同報稅,最高可獲得$20,400的失業救濟金免稅額,其他所有合格納稅人可獲得最高$10,200的免稅額。該法案只針對2020年領取的失業救濟金。


Because the change occurred after some people filed their taxes, the IRS will take steps in the spring and summer to make the appropriate change to their return, which may result in a refund. The first refunds are expected to be made in May and will continue into the summer.

由於新修改的法案是在一部分人已經提交了納稅申請之後生效的,因此國稅局將在春夏兩季採取措施對這些人已提交的報稅申請表進行適當的調整,可能因此會退稅。預計第一筆退稅會在5月開始發放,一直持續到夏季。


For those taxpayers who already have filed and figured their tax based on the full amount of unemployment compensation, the IRS will determine the correct taxable amount of unemployment compensation and tax. Any resulting overpayment of tax will be either refunded or applied to other outstanding taxes owed.

對於那些已經在全額申報失業救濟金基礎上來計算納稅額的納稅人,國稅局將重新確認正確的失業救濟金的納稅額。任何由此產生的多繳稅款將退還或用於其他未繳稅款。


For those who have already filed, the IRS will do these recalculations in two phases, starting with those taxpayers eligible for the up to $10,200 exclusion. The IRS will then adjust returns for those married filing jointly taxpayers who are eligible for the up to $20,400 exclusion and others with more complex returns.

對於那些已經申報的人,國稅局將分兩個階段進行重新計算。首先是那些有資格獲得最高$10,200免稅額的納稅人,然後國稅局將調整有資格獲得最高$20,400免稅額的已婚聯合申報的納稅人,以及其他更為複雜的納稅申請。


There is no need for taxpayers to file an amended return unless the calculations make the taxpayer newly eligible for additional federal credits and deductions not already included on the original tax return.

除非計算的結果使納稅人新獲資格得到原報稅表中未包含的額外聯邦抵免稅額,否則納稅人無需提交修訂報稅表。


For example, the IRS can adjust returns for those taxpayers who claimed the Earned Income Tax Credit (EITC) and, because the exclusion changed the income level, may now be eligible for an increase in the EITC amount which may result in a larger refund. However, taxpayers would have to file an amended return if they did not originally claim the EITC or other credits but now are eligible because the exclusion changed their income.

例如,國稅局可以為那些申請所得稅抵免的納稅人調整報稅表,並且由於新法案而改變了收入水平,現在可能有資格增加所得稅抵免金額,從而會獲得更多的退稅。然而,如果納稅人最初沒有申請所得稅抵免以及其他抵免,但現在因為新法案而改變了收入水平而剛獲得資格,他們則需要提交修訂的報稅表。


These taxpayers may want to review their state tax returns as well.

這些納稅人可能也需要重新審核州的報稅表。


According to the Bureau of Labor Statistics, over 23 million U.S. workers nationwide filed for unemployment last year. For the first time, some self-employed workers qualified for unemployed benefits as well. The IRS is working to determine how many workers affected by the tax change already have filed their tax returns.

根據美國勞工統計局的數據,去年全美有超過2300萬美國人失業。這是第一次,一些自僱的人有資格領取失業救濟金。國稅局正在努力確定有多少已經提交報稅表的納稅人受到這次稅改的影響。


The new IRS guidance also includes details for those eligible taxpayers who have not yet filed.

新的國稅局指南還包括針對尚未申報的合格納稅人的具體細則。


Source 文章來源: www.irs.gov

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