안녕하세요.
올해는 세금을 환급받을 게 있을 거 같아 세금 신고 준비를 조금 일찍 했습니다. 아쉽게도 연방은 또 내야 하더군요 TT
그런데 저도 깜박하고 안하고 넘어갈 뻔한 항목이 있더군요. 큰일날뻔해서 혹시 efiling 하시는 분들은 주지하시라고 말씀드립니다.
아시다시피 작년에 두차례 지급된 Covid 19 Releif 체크는 AGI 가 개인은 75K, 가족은 150K 아래에서만 다 받을 수 있고 넘어가면 받는 금액이 감소하며 아예 못받을 수도 있지요. 이 기준은 2018년이나 2019년 에 보고한 AGI 가 기준이었는데 -저는 괜히 세금 신고 빨리해서 손해봤어요- 만일 2020년에 401K 를 더 많이 넣든 아님 소득 자체가 감소했으면 거기에 맞게 크레딧을 받을 수 있습니다. 게시판에도 많이 논의된 사항이지만 어떻게 하는지 구체적인 지침이 없었는데 Recovery Rebate Credit 라는 이름으로 새로운 항목이 생겼습니다. 기쁘게도 소득이 증가했어도 따로 뱉어 내는건 없습니다 물론...
https://www.irs.gov/newsroom/recovery-rebate-credit 여기에 설명이 나와있습니다.
크레딧 계산은 아주 단순합니다. 토탈 크레딧 based on 2020 AGI - 받은 체크금액 총액 입니다. 이를 f1040 항목의 30번에 살포시 적어놓으면 됩니다. 물론 원래 받아야 하는데 아직도 체크나 계좌 입금을 받지 못하신 분들은 여기에 full credit 을 신청하시면 되겠습니다. (받은 체크 금액=0)
저는 작년부터 Credit Karma 로 무료 filing 을 하고 있는데 이걸 지원하더군요. 아마 대부분의 e-filing 하는 소프트웨어들이 다 지원할 것으로 예상되고요, 잊지 마시고 꼭 넣으세요. 전 의외로 많이 받더군요 TT 이덕분에 연방분도 refund 받는 걸로 바뀌었네요...
저도 잊지 않으려고 메모해봤습니다. 리마인더 감사합니다.
1차는 (1200$)받고 2차 (600$) 못받으신 분들은 (인컴 제로인 겨우) 어떻게 표시하나요?
그냥 30번에 0 라고 표기하면 될까요?
https://www.cnbc.com/2020/12/20/stimulus-check-how-to-claim-your-missing-covid-relief-cash.html
여기보니 소득이 없어서 채크를 받지 못하신 분들도 이 방식으로 받을 수 있다고 합니다. 이 경우 600 불을 적어놓으셔야겠지요. 0 적으면 돈을 한푼도 못받는 겁니다.
1040 line 30에 넣으셔야 하는데, instruction을 잘 살펴보시면 되겠습니다.
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Line 30 Recovery Rebate Credit The recovery rebate credit was paid out to eligible individuals in two rounds of advance payments called economic impact payments. The economic impact payments were based on your 2018 or 2019 tax year information. The recovery rebate credit is figured like the economic impact payments except that the credit eligibility and the credit amount are based on your 2020 tax year information. If you didn’t receive the full amount of the recovery rebate credit as economic impact payments, you may be able to claim the recovery rebate credit on your 2020 Form 1040 or 1040-SR. Generally, you are eligible to claim the recovery rebate credit if in 2020 you were a U.S. citizen or U.S. resident alien, weren't a dependent of another taxpayer, and have a valid social security number. This includes someone who died in 2020, if you are preparing a return for that person. Use the Recovery Rebate Credit Worksheet to figure the credit, if any, you can claim. For more information on the recovery rebate credit, go to IRS.gov/RRC. Economic impact payments—EIP 1 and EIP 2. The first round of economic impact payments (EIP 1) was sent out beginning in April 2020, and the second round of economic impact payments (EIP 2) was sent out beginning in late December 2020. You may have received one or both of these payments. Notice 1444 and Notice 1444-B. You should have received a Notice 1444 from the IRS that shows how much EIP 1 you were issued and a Notice 1444-B that shows how much EIP 2 you were issued (it will take several weeks to receive Notice 1444-B after your EIP 2 has been issued). Have these notices available when you complete the Recovery Rebate Credit Worksheet. If you haven't received Notice 1444 or Notice 1444-B, or you can't locate your notice, you can also go to IRS.gov/Account for the amount(s) to enter on the worksheet. You may be able to claim the recovery rebate credit only if your economic impact payments are less than your credit. This happens when: • You are eligible but were not issued an EIP 1, an EIP 2, or neither an EIP 1 or EIP 2, or • Your EIP 1 was less than $1,200 ($2,400 if married filing jointly) plus $500 for each qualifying child you had in 2020; or • Your EIP 2 was less than $600 ($1,200 if married filing jointly) plus $600 for each qualifying child you had in 2020. You don’t qualify for the recovery rebate credit if, for EIP 1: • You received $1,200 plus $500 for each qualifying child you had in 2020, or • You’re filing a joint return for 2020 and together you and your spouse received $2,400 plus $500 for each qualifying child you had in 2020. And for EIP 2: • You received $600 plus $600 for each qualifying child you had in 2020, or • You’re filing a joint return for 2020 and together you and your spouse received $1,200 plus $600 for each qualifying child you had in 2020. Married filing jointly. • If your EIP 1 or EIP 2 was based on a joint return, you and your spouse are each treated as having received half the payment that was issued. • If only one of you has a valid social security number, and neither you nor your spouse was a member of the U.S. Armed Forces at any time during 2020, your credit amount will be limited. • If applicable, include your spouse’s EIP 1 as shown on your spouse’s Notice 1444 on line 16. If applicable, include your spouse’s EIP 2 as shown on your spouse’s Notice 1444-B on line 19. Valid social security number. A valid social security number is one that is valid for employment in the United States and is issued before the due date of your 2020 return (including extensions). If you reside in a U.S. territory, don’t enter an amount on line 30 and do not complete the Recovery Rebate Credit Worksheet. In general, the tax authorities in American Samoa, Guam, Puerto Rico, the U.S. Virgin Islands, and the Northern Mariana Islands will provide the recovery rebate credit to eligible residents. Territory residents should direct questions about EIP 1 or EIP 2 or the recovery rebate credit to the tax authorities in the territories where they reside.
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