Year: 2018

专业的会计师、税务顾问不会让国税局IRS找你的麻烦

 

与新客户初次会面时，经常会被问及我所是一间有多“进取”的会计师事务所。在这情况下，我们一定会做出这样的回应：“在法律允许的范围内，我们会采取一切的方法，确保客户向国税局支付最低的税额。”同时，我们也会明确表示 ：当我们有理由怀疑客户所提供的报税资料没有确实凭证时，我们就会拒绝为他们服务。为什么？因为专业会计师的职责是确保客户不会在税务上招麻烦。

要精确的报税需要准备很多的数据材料及凭证。商业报税需要准备的数据信息更为繁复，所以偶尔难免会有遗漏，这种情况是可以理解接受的。但那些故意将个人开支作为业务支出，且没有按实际收支记录入账的刻意隐瞒虚报行为就是违法的。我们也有遇到客户在申报年度税时，所提供的年度财务数据是随意编造的。当他们知道用这些虚假数据计算出来的应付税款高于预期时，就会说还有其他商业支出没有记录入账。如果违规报税被国税局审计，那么省下的税钱瞬间变成一场噩梦。因为他们不仅要缴纳应付政府的税款，还要支付相应的罚款和利息，并可能会面临以欺诈而产生的刑事指控！

以下是一个真实案例：

在康涅狄格州，有一个拥有三家餐馆的32岁老板承认在2013至2015纳税年度期间隐瞒欺骗应付税款达$122,000美元。该商人被控协助和提交虚假税务申报表，认罪后最高可判处三年有期徒刑，最高罚款$250,000美元，并需将所欠税款完全归还国税局。

以下是这位商人的瞒税手法：

  • 把营业现金收入从收银柜台取走，并没有存入餐馆的银行账户。
  • 所聘记账员和会计师只能通过银行记录来计算业务总收入，被拿走而未存入银行账户的现金并没有申报给国税局。
  • 以现金方式支付员工部分或全部工资，并没有把这些现金支付的工资税如实申报缴纳。
  • 用收取的现金支付各项开支并且从不将这些收支入账，这样就减少向国税局申报的收入，从而减少需缴纳税款。

这位商人自以为避税的好方法，在被查到后，除了需要缴纳所欠税款外，还要额外支付罚款和超过$50,000美元的利息。

收取现金及用现金支付商业开支是合法的，但是必需要如实记录入账。如果您的朋友，甚至是专业的税务顾问告诉您只要是现金收支是可以不入账的，这样就可以减少应付税款。请您不要相信这是一个省税的好方法。每位专业的税务从业者都必须遵守财务部发表的第230公告（Treasury Department Circular），其中 10.21指出：“税务从业者是有责任告知客户，若在税表中提供不合规、错误或遗漏准确真实的数据，所带来严重的后果。”税务顾问有责任向客户解释税法法规并协助他们遵守法律条例。

所以您如果需要寻找专业的会计师、税务顾问来协助您处理有关税务问题，必须选择一位能以诚信为基础的税务从业者来帮助您避免招惹税务上的麻烦。其实最佳的节税方法就是按税法规定和标准来做税务规划，这样您就能“岁税不忧”。

潘汉高会计师事务所

若有任何意见和查询，欢迎致电801-559-7730.  邮件地址：lchan@phgcpas.com

2017 vs. 2018 Federal Income Tax Brackets

Single Taxpayers
2018 Tax Rates – Standard Deduction $12,000 2017 Tax Rates – Standard Deduction $6,350
10% 0 to $9,525 10% 0 to $9,325
12% $9,525 to $38,700 15% $9,325 to $37,950
22% $38,700 to $82,500 25% $37,950 to $91,900
24% $82,500 to $157,500 28% $91,900 to $191,650
32% $157,500 to $200,000 33% $191,650 to $416,700
35% $200,000 to $500,000 35% $416,700 to $418,400
37% Over $500,000 39.60% Over $418,400

 

Married Filing Jointly & Surviving Spouses
2018 Tax Rates – Standard Deduction $24,000 2017 Tax Rates – Standard Deduction $12,700
10% 0 to $19,050 10% 0 to $18,650
12% $19,050 to $77,400 15% $18,650 to $75,900
22% $77,400 to $165,000 25% $75,900 to $153,100
24% $165,000 to $315,000 28% $153,100 to $233,350
32% $315,000 to $400,000 33% $233,350 to $416,700
35% $400,000 to $600,000 35% $416,700 to $470,700
37% Over $600,000 39.60% Over $470,700

 

Married Filing Separately
2018 Tax Rates – Standard Deduction $12,000 2017 Tax Rates – Standard Deduction $6,350
10% 0 to $9,525 10% 0 to $9,325
12% $9,525 to $38,700 15% $9,325 to $37,950
22% $38,700 to $82,500 25% $37,950 to $76,550
24% $82,500 to $157,500 28% $76,550 to $116,675
32% $157,500 to $200,000 33% $116,675 to $208,350
35% $200,000 to $500,000 35% $208,350 to $235,350
37% Over $500,000 39.60% Over $235,350

 

Head of Household
2018 Tax Rates – Standard Deduction $18,000 2017 Tax Rates  – Standard Deduction $9,350
10% 0 to $13,600 10% 0 to $13,350
12% $13,600 to $51,800 15% $13,350 to $50,800
22% $51,800 to $82,500 25% $50,800 to $131,200
24% $82,500 to $157,500 28% $131,200 to $212,500
32% $157,500 to $200,000 33% $212,500 to $416,700
35% $200,000 to $500,000 35% $416,700 to $444,500
37% Over $500,000 39.60% Over $444,500

 

Estates & Trusts
2018 Tax Rates 2017 Tax Rates
10% 0 to $2,550 15% 0 to $2,550
24% $2,550 to $9,150 25% $2,550 to $6,000
35% $9,150 to $12,500 28% $6,000 to $9,150
37% Over $12,500 33% $9,150 to $12,500
N/A N/A 39.60% Over $12,500

 

FICA (Social Security & Medicare)
FICA Tax 2018 2017
Social Security Tax Rate: Employers 6.2% 6.2%
Social Security Tax Rate: Employees 6.2% 6.2%
Social Security Tax Rate: Self-Employed 15.3% 15.3%
Maximum Taxable Earnings $128,400 $127,200
Medicare Base Salary Unlimited Unlimited
Medicare Tax Rate 1.5% 1.5%
Additional Medicare Tax for income above $200,000 (single filers) or $250,000 (joint filers) 0.9% 0.9%
Medicare tax on net investment income ($200,000 single filers, $250,000 joint filers) 3.8% 3.8%

 

Education Credits & Deductions
Credit / Deduction 2018 2017
American Opportunity Credit (Hope) 2500 2500
Lifetime Learning Credit 2000 2000
Student Loan Interest Deduction 2500 2500
Coverdell Education Savings Contribution 2000 2000

 

Miscellaneous Provisions
2018 2017
N/A – No longer exists N/A Personal Exemption $4,050
Business expensing limit: Cap on equipment purchases $2,500,000 Business expensing limit: Cap on equipment purchases $2,030,000
Business expensing limit: New and Used Equipment and Software $1,000,000 Business expensing limit: New and Used Equipment and Software $510,000
Prior-year safe harbor for estimated taxes of higher-income 110% of your 2018 tax liability Prior-year safe harbor for estimated taxes of higher-income 110% of your 2017 tax liability
Standard mileage rate for business driving 54.5 cents Standard mileage rate for business driving 53.5 cents
Standard mileage rate for medical/moving driving 18 cents Standard mileage rate for medical/moving driving 17 cents
Standard mileage rate for charitable driving 14 cents Standard mileage rate for charitable driving 14 cents
Child Tax Credit $2,000 Child Tax Credit $1,000
Unearned income maximum for children under 19 before kiddie tax applies $1,050 Unearned income maximum for children under 19 before kiddie tax applies $1,050
Maximum capital gains tax rate for taxpayers with income up to $51,700 for single filers, $77,200 for married filing jointly 0% Maximum capital gains tax rate for taxpayers in the 10% or 15% bracket 0%
Maximum capital gains tax rate for taxpayers with income above $51,700 for single filers, $77,200 for married filing jointly 15% Maximum capital gains tax rate for taxpayers above the 15% bracket but below the 39.6% bracket 15%
Maximum capital gains tax rate for taxpayers with income above $425,800 for single filers, $479,000 for married filing jointly 20% Maximum capital gains tax rate for taxpayers in the 39.6% bracket 20%
Capital gains tax rate for unrecaptured Sec. 1250 gains 25% Capital gains tax rate for unrecaptured Sec. 1250 gains 25%
Capital gains tax rate on collectibles 28% Capital gains tax rate on collectibles 28%
Maximum contribution for Traditional/Roth IRA $5,500 if under age 50 $6,500 if 50 or older Maximum contribution for Traditional/Roth IRA $5,500 if under age 50 $6,500 if 50 or older
Maximum employee contribution to SIMPLE IRA $12,500 if under age 50 $15,500 if 50 or older Maximum employee contribution to SIMPLE IRA $12,500 if under age 50 $15,500 if 50 or older
Maximum Contribution to SEP IRA 25% of eligible compensation up to $55,000 Maximum Contribution to SEP IRA 25% of eligible compensation up to $54,000
401(k) maximum employee contribution limit $18,500 if under age 50 $24,500 if 50 or older 401(k) maximum employee contribution limit $18,000 if under age 50 $24,000 if 50 or older
Estate tax exemption $11,200,000 Estate tax exemption $5,490,000
Annual Exclusion for Gifts $15,000 Annual Exclusion for Gifts $14,000