税金軽減策と救済措置について Tax Relief and Stimulus Payments
(Scroll down for English)
毎日増えていく感染者数のニュースが流れており、まだまだ分からないことも多く、不安を抱えていらっしゃる方々も多いのではないかと思います。
弊社は、新型コロナウイルス (COVID-19) の影響にて大変な思いをされている企業様、従業員様、皆様の健康と生活を守るため、各地で発表されている救済措置についてお伝えいたします。
これからも、税法の変更や対策がどんどんでてくるかと思います。詐欺まがいの電話や手紙も増えることも懸念されております。弊社は、信頼し得る機関からの情報を注視し、迅速なスピードをもって、皆様に情報をお届けし少しでもお力になれたらと考えております。
必ずこのチャレンジングな時を一緒に乗り越え、より良い未来に向けて共に歩んでいけるものと確信しております。弊社でサポートできることがございましたら、お気軽にご連絡ください！
Coronavirus Aid, Relief and Economic Security (CARES) Actについて下記簡潔にお知らせいたします。
給与税支払い遅延措置
社会保障税(Social Security Tax)の納税が、納税額の50%が2021年12月31日まで、残りの50%が2022年12月31日までにに延期できる可能性があります。
本日2020年4月1日から施行されるFamilies First Coronavirus Responses Act (FFCRA)に基づいて、500人以下の従業員の会社は義務化されているPaid Family LeaveやSick Leaveのお支払いを、まずは従業員へすること専門家へ確認の上、給与税支払い遅延措置を利用してください。
Employee Retention Credit
雇用主が従業員1人あたりに支払った賃金の50%(最大10,000ドル)に相当する金額が払戻されます。
Net Operating Loss (NOL)
2018年、2019年、2020年に発生したNOL (繰越欠損金) を過去5年遡って申請できる可能性があります。そして、NOLの80%までの控除が一時的に撤廃される可能性があります。
会社の支払利息の控除の緩和 (section 163(j))
控除額の限度がEBITDAの30%から50%へ増えます。
減価償却の変更
建物の改築・改善に関する加速減価償却のルールに変更があります。過去は費用を将来15年に渡って分散しての経費控除でしたら、発生した年に一括で経費控除できます。
退職金の早期引出しの罰金の撤廃
通常、退職金の早期引出をした場合は、引出した金額の10%の罰金が科せられます。しかし、COVID-19の影響により期日前解約や早期引出をせざるを得ない方は罰金は免除となります。2020年12月31日まで最大100,000ドルまでとなっております。事前にルールを確認しましょう。
医療貯蓄型口座からの引出
COVID-19の治療に必要なover-the-counterの治療薬に関しても、医療貯蓄型口座(Health Saving AccountやFlexible Spending Account)からの引出しの制限を緩和しました。
補助金のお知らせ
① IRSからの個人へ奨励金
税務上居住者の方を対象に、2019年の申告書(まだ提出されていない場合は2018年の申告書)の所得(AGI)が下記以下の人は、一人に1200ドル (夫婦合算申告の方は2400ドル)、 そして、お子様がいる方 (17歳未満及びSocial Security Numberを持っているに限る) は追加で500ドルの奨励金が送られます。
150,000ドル(合算申告)
75,000ドル(その他)
上記の金額を超えた場合でも下記の所得(AGI)であれば、少し奨励金がもらえる可能性があります。
198,000ドル(合算申告)
99,000ドル(その他)
万が一お手元に届かない場合は、考えられる要因と対処法は下記です。
原因1：自宅の住所が間違っている -----> IRSへ住所変更の手続きをしてください。
原因2：2018年の確定申告書が未提出 -----> 2019年の確定申告書を提出しましょう。その際には、銀行口座情報を忘れずに申請してください。
② Economic Disaster Recovery (EIDR) Loan
中小企業向け(自営業を含む)の低金利ローンです。返済が免除される可能性もあります。しかし、返済する意図と計画の上申請することをお勧めいたします。資金が急ぎで必要な方は、最大10,000ドルのローンを前金で受取ることが可能です。
③ Paycheck Protectin Program (PPP) Loan
こちらも中小企業及び個人事業主のための低金利ローンです。返済が免除される可能性もあります。②のEIDR Loanと違い、PPP Loanは従業員を雇用し続けていることが前提となります。約2か月分の人件費、家賃、健康保険手当などの支援となります。申請は4月3日からはじまります。
最後に、解雇・自主退社された方や労働時間の短縮を余儀なくされたか方々、失業保険の申請が可能です。
カリフォルニア州失業保険の申請
Employment Development Departmentを介して「失業保険の申請」ができます。もしくは、「障害保険」や「有給家族休暇」の申請もあります。
＜カルフォルニア州失業保険：CA Unemployment Insurance＞
EDD(Employment Development Department)を介して失業保険プログラムにまだ支払っていない場合、失業保険を申請することはできません。ただし、「傷害保険」または、家族が重病にかかった際の看病、出産、育児、養子縁組等を理由として休暇を取る場合、“有給”として認める「有給家族休暇」の申請は可能です。
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There are a lot of financial programs and specifics being talked about online and on the news. Not all of them are finalized or available, and they are all slated for certain eligibility requirements. I wanted to boil it down to the programs that are actually available now for you specifically as a self-employed individual, and give you the steps to apply for financial help. I will update you by email again as there are new developments. For now, there are some actions you can take below to put yourself in the best position to receive the financial benefits available or soon to be available.
Below are specific programs and instructions. There is a lot of filling out, printing, signing and scanning. I will be happy to submit any of these forms for you, free of charge if you have trouble with any of the steps. Please let me know by text, call or email. Cell: (310) 971-7524, email: htumanjan@iiocpa.com
Tax Relief and Changes:
In addition to relief annouced by U.S. Treasury regarding extension of time to file and pay taxes, the CARES Act includes additional relief and reform measures:
● Delay of payment of employer-side payroll taxes (tax payments may be delayed until January 1, 2021, with 50 percent owed on Dec. 31, 2021 and the other half owed on Dec. 31, 2022.)
● Employee Retention Credit: A refundable payroll tax credit equal to 50 percent of up to $10,000 in wages per employee (including health benefits) paid by certain employers during the coronavirus crisis.
● Five-year carry back and expansion of NOLs. Firms may take net operating losses (NOLs) earned in 2018, 2019, or 2020 and carry back those losses five years.
● Loosening of business interest deduction from 30 percent of EBITDA to 50 percent of EBITDA.
● Technical correction to Qualified Improvement Property (QIP) depreciation treatment.
● Waives the 10 percent early withdrawal penalty on retirement account distributions for taxpayers facing virus-related economic challenges. Withdrawn amounts are taxable over three years, but taxpayers can recontribute the withdrawn funds into their retirement accounts for three years without affecting retirement account caps. Minimum distribution rules for certain retirement plans in calendar year 2020 are waived.
● Health savings accounts (HSA) changes related to OTC purchases of coronavirus treatments and other changes.
COVID-19 Resources for Self-Employed Individuals:
Stimulus Payments from the IRS:
You can take a few steps now to make sure you get your stimulus payment reliably & efficiently once it is approved by the Senate:
If you don’t receive your refunds by direct deposit normally, make sure your home address is updated with the IRS. This only applies if you have moved since your last filed tax return. Fill out (then print & sign!!)
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0023
If you did not file in 2018, or were not required to file, file a 2019 tax return quickly, with Direct Deposit information included, so they IRS knows your bank account information. They will automatically deposit the stimulus payments.
I hope the IRS will be putting up a form online to collect information, but in the meantime, these two action items are your best bet.
Small Business Loan:
SBA Economic Injury Disaster Recovery Loan (“EIDR”)
What is it? Low-interest loans for small business owners (including self-employed). Some of these loans may be forgiven, but those details are not clear yet, so please plan on applying for these with the intent and ability to repay them.
i. You can apply for an advance on this loan of up to $10,000 (so the money can get to you quicker) because of COVID19. This “Advance” feature will be available in the coming days, and there will be another application step for you to take once this is available.
ii. Action you can take now
apply for the EIDR by filling out the document (then print & sign!!). You can bypass the home & home loan information as this is for an applicant who is applying due to a disaster that causes damage to their home.
Scan all three documents and upload to the SBA box.com secure portal (the second one listed on this website)
Paycheck Protectin Program (PPP) Loan:
The CARES Act released a new relief: the Paycheck Protection Program. This program expands the existing SBA loan program and allows the SBA to provide additional loans and loan forgiveness to businesses and certain individuals as a result of the COVID-19 pandemic. You can apply through the SBA website starting from April 3, 2020. The SBA will provide loans through the PPP during the covered period, from February 15, 2020 to June 30, 2020.
CA Unemployment Insurance:
If you have not already been paying in to the unemployment insurance program through the CA EDD, you cannot apply for Unemployment Insurance.
You may however apply for Disability Insurance or Paid Family Leave:
file a Disability Insurance (DI) claim if you are sick or quarantined. You will need a medical certification submitted by your doctor. It is unclear at this time, but I would hope that they would open up this option to those who are required to stay home because of business closures and social distancing requirements in the state.
If you are caring for an ill or medically quarantined family member, file a Paid Family Leave claim. Our EDD representatives will review your case and determine your eligibility for benefits. For fastest processing of your claim, submit your claim online.
Also – small businesses will get 8 weeks of SBA Loans forgiven if they keep employees through June.
I want to encourage all self-employed to apply for the SBA loans, as self-salary under $100,000 during the time of closure (for 8 weeks), will be forgiven.
