大家好。这里有很多高手，想必也有赚稿费的。 不知道稿费的收入怎么算？是用 1099-MISC报来的。报税说明上说要用Schedule C 报。可是那是做生意的人用的。不定期的稿费也那样报吗？

_________________
方壺齋歌集;


方壺文摘;

码字码出来的钱就是不能和餐馆带油烟味儿的钱放在一起哈.

_________________

是收入就得报。 怎么报， 不知道。 花钱去问你的会计师。

_________________
*
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Re: CND《读者之家》指南 (2006年10月16日修订版)
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You can use Schedule C.

_________________

这些收入在Schedule C 按照 sole proprietory 报，可以减去费用，但是要交SS税。要是收入多的话，你还可以搞IRA。

什么是SS税？用什么Form报？

I think it is SE (self employment) not SS. TaxAct software
will calculate it for you once you put in the income on 1099-MISC (Box 7). It is Schedule C.

Social Security.

_________________
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上海闲话 掠影 往事 茄三胡

嗯，嗯，谢谢。

你自己交Social Security吗？不是已经自动扣除了吗？

我猜威利是指自己做生意而言。不知道写稿算不算自己做生意。

_________________
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上海闲话 掠影 往事 茄三胡

自己做CONTRACT，得交12.4%的SS(今年到前$94，000)，2.9%的MEDICARE，这两个是混不过去的。但是你可以自己弄RETIREMENT，好象可以到4万多。如果是EMPLOYMENT的话，SS的12.4%有一半是公司交的，你只交另外的一半。

如果完全是自己的，比如开餐馆，也许手脚可以做得更多一点。

要不要先成立公司，比如S corporation, Sole proprietory (这两者有何区别？)之类的？没听说个人交SS和Medicare的。如果是个人交的话，按月还是季度上交？怎么交？我所知道的1099Misc只是报Schedule C而已。

写稿的钱报税时可以予先扣除EXPENSE.如纸笔,复印,电脑折旧等等.这样剩下的钱再上税就不多了.

Don't even think about this if you are getting W2 (wages).

94.

_________________

开什么公司?

What do you really "freelance"?

_________________

Is the income reported in Box 7 of the 1099-Misc or elsewhere?

万一CND给我发稿费了，怎么办？

公司倒是有一个，还没赚到钱。

哪一格？不记得了。

Shiva,

你的稿费是用1099 MISC 报来的, 这样你最好使用SCH C填报这项收入和与该收入有关的花费. 并使用SCH SE来填报你为此项收入应付的 SST (社会保险税)和Medicare Tax(医疗保险税).

SCH C不仅仅是用来报Self-Employed 私人小公司的收入的, 也通常用来报某些其它的非雇员工资的收入, 你不需要注册什么公司也可能会有这些收入. 比如该年内你给某个公司做了一个小项目, 但是你并不是那个公司的雇员, 那个公司为你提供的服务支付了你费用, 到年底就会给你一个1099 MISC, 该公司也会将该表同时报给IRS. 1099MISC ( Miscellanies) 是专门用来报告这些零散的收入的. 例如有的人给公司做 “Contractor”, 还有一些人是”Real Estate agent”拿Commission 的, 他们在年初都是会收到1099 MISC 作为上一年从其提供服务的公司那里得到收入的报告. 你的稿费也属于这一类"其他收入"或"非雇员收入". 如果是正式雇员, 雇员从雇主那里得到的年总收入和其它代扣项目会通过雇主提供的W-2表报告. 很多人是正式雇员, 业余也做一些"Contractor", 两边的收入都是要报税的.

SHC SE表是用来计算你应该为这个非工资收入应该交的SST (在这里称为Self-employment Tax) 和Medicare Tax. 如果你是某个公司的正式雇员, 领薪金, 这两项TAX雇主在每次发工资给你时已经按照法律规定代你扣了交给相关政府机构. 你也可以从你的W-2表的第3和第6格看到一年内扣交了多少(雇主一般替你交应交的一半, 自己出一半). 纳税人通过工作收入交这两项TAX, 积攒够了一定的点数(40点), 等你到退休时, 就可以有一定的Social Security Benefits, 相当于养老金. 有CND高手前些日子称其为 “强制退休养老金”和强制退休医疗保险”, 本人觉得蛮恰当的) .


一些Self-employed人自己是老板, 或者有些人拿到一些工资以外的其它收入时, 上述两项TAX是没有雇主替你代扣代交的, 所以在每年报税时一并计算和交纳这些其他收入应交的这两项TAX. 用SCH C表计算出你所得的的净利润, 填入到SCH SE表, 计算出你应交的SET(或SST&MT)—第5行, 再将其填到1040 表第 58行. 另外SCH SE的第6行上的数字你可以填到1040 表的第27行(Deductions). 如果你该年度的非工资收入净利润少于$400, 你不需要填写SCH SE和交纳这两项TAX.

最后, 如果你的稿费收入比较高, 你可能需要每季度交Estimated Tax, 这样到年底报税减少因为欠税而产生的罚款.


你如果在填写SCH C 和SCH SE是有什么问题, 随时可以提出来讨论.

写得很好，谢谢。
有一个问题，为什么这里没有SS却只有Medicare Tax? 是SST代替了SS吗？据我所知payroll tax是按季度交的，SCH SE一年交一次会不会有罚款？政府会追查个人有没有交payroll tax吗?
另：你懂AMT(alternative minimum tax)吗？什么样的收入用这种方法交税？
我想来想去，还是觉得太奇怪，payroll tax怎么会和income return一起交呢？应该是交不同机构才对吧？

Right, but in the form of tails and free hotel stays.

Shiva is a freelancer, so no employee I assume; no need to pay SS for herself either if she paid enough through pay check assuming her salary is higher enough, so her SCH C should be quite simple.

_________________

好啊, 正好可以逃睡.

什么公司? 不会是ESCORT吧?

_________________

嘻嘻，天机不可泄露。反正不是拐卖妇女小孩的。

SS有上限$90，000，但是Medicare没有上限。

Shiva,

Payroll tax 跟年初对上一年度的报税是两个概念. 下面是Payroll tax的概念:

Payroll tax generally refers to a tax which employers are required to withhold from employees' paychecks. In the United States, employers are required to withhold federal income tax, Social Security tax, and Medicare tax. Together, the Social Security and Medicare taxes are known as the FICA tax. In some places, employers may be required to withhold state income tax, or even city income tax.

雇主被政府要求从给雇员的薪金中Withhold这些税, 然后交给不同的政府部门. 比如Federal income tax withhold, 交给联邦政府, SST交给Social Security Administration. State and Local income tax withhold 交给State government.

现在回到主题, 小型私人企业主的收入和收到非雇佣薪金的其它收入的人, 要求交Self-employment Tax-SET(SET 综合了SST和Medicare). 一起在每年报税时计算并缴纳. 该税金由联邦税务局在纳税人报税时收到后转给Social Security Administration (SSA)管理.不需要每个季度专门交SET.

有关你是否会欠税并被罚款(Underpayment penalty), 我上篇文章说的, 如果你的 “其它收入”很高, 你可能在年初就应该计算一下是否需要应该交Estimated Tax(对于有 “其它收入”的人, 把SET也计算在内). 如果计算下来需要缴纳而没有按时交纳, 在年终报税时就有可能欠税和被罚款(Underpayment penalty).

另外提醒一下, 为了防止Underpayment penalty, 如果你在年内任何时候突然得到一大笔收入(如卖了投资的房产, 股票赢利等), 你都应该重新计算一下是否要在该季度内先交一些Estimated Tax. 如果计算下来要交的, 就马上交. 不要等到下一个季度, 认为反正年内交了就可以了. 我在以前一篇文章讲过, 联邦和洲政府对Income Tax是实行 “Pay-as-you-go”. 意思是说你在得到收入的同时交税. 你的雇主对你的薪金是遵照联邦法律帮你 “同时”withhold收入所得税,并交给政府了, 但是你的其他收入只有你自己知道, 所以只有自己计算后自己随时交给政府.

最后如果你觉得SCH C什么的很麻烦, 在这里为你支一招, 首先假设你的稿费不是很多, 打个比方5000 块以下, 又假设你不在乎积攒SSB的点数或已经够积攒了, 也假设你的正常薪金收入比较高, 不可能拿到EITC(Earned income tax credit), 同时又假设你不太在乎抵扣你的那些写文章的纸笔开销, 你可以将1099 MISC上的数字直接填入1040的第21行--Other Income, 注明稿费就可以了. 不需要使用SCH C 和SCH SE, IRS那里也不会有麻烦.


有关AMT, 我下次再讲. 最近比较忙给客户报税.

qinghe,
Where are you? Can I be one of your tax 客户? You basically talked tax problems I have, such as AMT, 1099, stock, and multi-states taxes. It is really a headach for me.

_________________
A Song of the Generation----《Scarborough Fair》Sung by：Simon and Garfunkel
排箫Pan Flute 《老鹰之歌El Condor Pasa》 by Leo Rojas
陕北民歌【月是故乡明】演唱： 王二妮
当前最流行的歌《花又落》，演唱：李欣桐

qinghe:

举手提问: during 2005, I worked as salaried employee the first half of the year, got a w2, etc. Then I quit my job. In the later half of the year, I did some contracting work, 收入xx万元, and got a 1099. Since I paid siziable SS and MC in the first half of the year from my salaried income, do I need to pay more of SET from the 1099 income?

多谢

非常感谢专业人士拨允指点。谨祝各位今年发财。

_________________
方壺齋歌集;


方壺文摘;

Changshan,

这个问题提的好.

你需要使用SCH SE 的Part I (Long form)来计算出你是否还要交SET.

打个比方, 如果你上半年工资所得90000块.

下半年你做项目非工资所得的净收入(通过SCH C 计算出Net profits) 是20万元, 根据SCH SE 表可以得出, 200,000 X92.35%X.029=$5356, 这就是你的SET, 填入1040 第58行, 同时你应该将$5356的一半, 填到1040 的第27行得到抵扣.

本人愿意帮助各位解答报税中的问题并与各位讨论.

Should I understand this calculation as:
Since his 1st half year salary has covered SS tax---reach the upper limit, the SET only need to pay 2.9% for medCare tax only ($5356). Am I right?

More question about Changshan's case. If he paid estimate income tax from his non-salary income quarterly(say total more than 110% of the 2004 tax), but not the medCare tax, should he get underpayment penalty?

_________________
A Song of the Generation----《Scarborough Fair》Sung by：Simon and Garfunkel
排箫Pan Flute 《老鹰之歌El Condor Pasa》 by Leo Rojas
陕北民歌【月是故乡明】演唱： 王二妮
当前最流行的歌《花又落》，演唱：李欣桐

I have a problem to ask.
There is a new tax law for sale tax instead of local tax deduction. any body know house sell and buy tax count for sale tax like new car sale tax?

Midtown,

Here is the answer to your question as below:

Under the American Jobs Creation Act of 2004, taxpayers who itemize their deductions have the option of claiming either state and local income taxes or state and local general sales taxes. Taxpayers will indicate by a checkbox on line 5 of Schedule A which type of tax they’re claiming. Tax Year 2005 is the last year that the law allows taxpayers the option to deduct state and local general sales taxes, although pending legislation may extend this option to future years.

Generally, taxpayers can deduct the actual state and local general sales taxes (including compensating use taxes) paid in 2005 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Sales taxes on motor vehicles are also deductible as a general sales tax if the tax rate was more than the general sales tax rate, but the tax is deductible only up to the amount of the tax that would have been imposed at the general sales tax rate.

Optional general sales tax tables included in the Schedule A instructions give taxpayers a sales tax deduction amount as an alternative to saving their receipts throughout the year and tabulating the amount actually paid. Taxpayers use their income level and number of exemptions to find the sales tax amount for their state. The line 5 instructions explain how to add an amount for local sales taxes if appropriate.

Generally, taxpayers may add to the table amount any sales taxes paid on:

A motor vehicle, but only up to the amount of tax paid at the general sales tax rate;

and an aircraft, boat, home (including mobile or prefabricated), or substantial addition to or major renovation of a home, if the tax rate is the same as the general sales tax rate.

Motor vehicles include cars, motorcycles, motor homes recreational vehicles, sport utility vehicles, trucks, vans and off-road vehicles. Taxpayers may also include any state and local general sales taxes paid for leased motor vehicles.

Just want to add a few things:

This tax law basically was designed for the states and/or locals with no or very little income taxes. If your states and/or locals have quite high rates of income tax, generally, you would be better off by taking income tax deduction, unless you bought some big ticket items.

In other words, you need to compare those two, and take the larger of two. But you cannot take both deductions.

_________________
Copyright © 2004, 2005, 2006, 2007, 2008, 2009, 2010 ypyao

Bechelor,

First question, you are right.

Second question: answer is Yes. Because Estimated tax payment includes SET. If you did not pay enough Estimated tax, you would have a underpayment, then might have a underpayment penalty. You can use form 2210 to figure out.

Thanks.

Year 2005 Soc. Sec. Wage Base is $90,000, Maximum SS tax is $5,580. That means if your employee part earning is more than $90,000 and your already paid your maximum SS tax, you won't pay SS for your 稿费; Otherwise you have to pay SS tax for your 稿费.

quote]自己做CONTRACT，得交12.4%的SS(今年到前$94，000)，2.9%的MEDICARE，这两个是混不过去的。

The is absolutely wrong. Whatever the amount your 1099-MISC listed, you have to use Sch SE. You can put your 稿费 in Line 21 Other Income instead Sch C, but you CAN NOT avoid SS tax if your haven't pay maximun SS tax. That's auditing target. By the way, you have to report your 稿费 even it's only $20 (just like Tips, no minimun) if you meet filing requirements and no 1099-MISC mails to you (under $600 yearly total from one employer, you won't receive 1099-MISC).


最后如果你觉得SCH C什么的很麻烦, 在这里为你支一招, 首先假设你的稿费不是很多, 打个比方5000 块以下, 又假设你不在乎积攒SSB的点数或已经够积攒了, 也假设你的正常薪金收入比较高, 不可能拿到EITC(Earned income tax credit), 同时又假设你不太在乎抵扣你的那些写文章的纸笔开销, 你可以将1099 MISC上的数字直接填入1040的第21行--Other Income, 注明稿费就可以了. 不需要使用SCH C 和SCH SE, IRS那里也不会有麻烦.

I face a baffling problem in tax return now. I bought a stock several years ago. Let’s call the company X. The company span off one division into another public traded company. Shareholder of X got m* X shares of new company (Y) stock. A few years later, Y had a reverse stock split of 1:20 (now you see what .com company I bought). A few years later, Y split into two public traded companies U, V (I’m using up all the letters now!). Now I have n*m*X/20 shares of U, and o*m*X/20 shares of V. My brokerage sold my shares of V last year because they became odd shares (less than 100). For tax purpose, I need to figure out the cost base of V.

Now my question is how do I figure out the cost base of V without reading through financial histories of companies X, Y, U, and V in their websites? Any guru out there can direct me to a web site to locate all these stock split histories?

You got no company names, no email address, and no contact info. How do you expect someone to help you?

Try http://moneycentral.msn.com/

qinghe:
Thank you for your answer. I don’t know this law will continue or not. I just want to make sure if it’s still working in the future, maybe we need think about keep receipts for all purchasing because I am looking for bigger house now. The tax I paid for my first one was over $4000 for under $300,000 house. I don’t how much for new one but the tax definitely is a big deal.

I got the same problems, so I did a search online.

Regarding spin-off, there'retwo cases: one is tax free, like GM and spin-off Delphi Automotive and taxable one, like BMS and Zimmer.

As for taxable ones, using Zimmer as an example, the website says: "Your tax basis should be allocated in proportion to the fair market values of your Zimmer common stock and Bristol-Myers Squibb common stock as of the date of the distribution.Consequently, based on the opening reported trading prices on the New York Stock Exchange on August 7, 2001, for Bristol-Myers Squibb common stock and Zimmer common stock, BMS believes you should allocate 4.8223% of your pre-distribution tax basis to the Zimmer common stock and 95.1777% to the Bristol-Myers Squibb common stock with respect to which the distribution was made. "

But regarding stock splits, it's easier to calculate.

" For example, if prior to the dividend you own 100 shares with a basis of $50 per share, half of the basis in each of those shares would be allocated to the corresponding new share, resulting in a basis of $25 per share for each of the 200 shares owned after the split. For tax purposes, the holding period of the new shares is the same as for the old shares on which they were issued.

Under existing U.S. laws and regulations, the new shares issued will have a basis equal to one-half the adjusted cost or other basis of the shares on which they were distributed. The basis for computing gain or loss concerning the balance of your stock is reduced to one-half of its former basis. For tax purposes, the holding period for the new shares is the same as for the old shares on which they were issued. Although this tax information is provided for your assistance, we are not providing personal tax advice. You should consult your personal tax advisor regarding the tax consequences of any transaction you undertake with these shares."

What a headache!

_________________

I have a question regarding the investment income. When reporting capital gain or loss, are options treated the same as stocks? For dividends, is the 15% tax only federal tax? Thanks.

I did check moneycentral.msn.com. But the data there are not always reliable. Thanks for the lead.
I’m just frustrated at this ordeal on the tax return very year.

Thanks. I also have BMY and ZMH, and am still holding them. This is a simple case. The brokerage sent me information on the cost base of ZMH.

qinghe 大侠，看了你给各位的回答，知道你是税务专家。冒昧请教一个问题：在投资界， trader 的身份在纳税上比一般的投资者有优惠吗？如有，trader 的身份有什么qualifications ?

谢谢！

_________________
桃李园主

采菊东篱下，悠然见南山。

Taoli,
谢谢. 我也谈不上什么税务专家, 只是工作关系, 接触和处理的各类报税情况比较多一些, 并且愿意与各位讨论. 你的问题回答如下:

Traders:
Special rules apply if you are a trader in securities, in the business of buying and selling securities for your own account. To be engaged in business as a trader in securities, you must meet all of the following conditions:

• You must seek to profit from daily market movements in the prices of securities and not from dividends, interest, or capital appreciation.
• Your activity must be substantial, and
• You must carry on the activity with continuity and regularity.

The following facts and circumstances should be considered in determining if your activity is a securities trading business:
• Typical holding periods for securities bought and sold.
• The frequency and dollar amount of your trades during the year.
• The extent to which you pursue the activity to produce income for a livelihood, and
• The amount of time you devote to the activity.

If the nature of your trading activities does not qualify as a business, you are considered an investor, and not a trader. It does not matter whether you call yourself a trader or a "day trader." Further, a taxpayer may be a trader in some securities and hold other securities for investment. The special rules for traders do not apply to the securities held for investment. A trader must keep detailed records to distinguish the securities held for investment from the securities in the trading business. The securities held for investment must be identified as such in the trader's records on the day he or she acquires them.

Traders report their business expenses on Form 1040, Schedule C , Profit or Loss From Business. The limit on investment interest expense, which applies to investors, does not apply to interest paid or incurred in a trading business. Commissions and other costs of acquiring or disposing of securities are not deductible but must be used to figure gain or loss upon disposition of the securities. Gains and losses from selling securities as part of a trading business are not subject to self–employment tax.

If you need more information, please refer to: www.irs.gov

这条线不能掉，有时间要好好读。