The Major Changes in the New Republican Tax Code

2018 세금보고시 Tax Code 가 변경됩니다. 아직 세부적인 사항은 현재 IRS에서 조정 중이며, CPA 시험에는 2018 하반기 이후에 적용될 것으로 예상됩니다.

세부 사항이 공표되는대로 교재 수정 및 강의 진행할 예정입니다.

 

주요 변경 및 폐지사항은 다음과 같습니다.

1.Income Tax Bracket(revised) : 개인 세금 최대 37%로 조정.

2. Corporate Tax Cut(revised) : 21%로 하향 조정

3. Corporate Alternative Minimum Tax: Repealed, 가장 큰 변화 중에 하나. 시험 목적상으로도 까다로운 부분이 없어짐.

4. Individaul Alternative Minimum Tax (revised)

- Increase the exemption to $70,300 for singles and $109,400 for joint filers. It will increase the phase-out threshold to $500,000 for singles and $1 million for joint filers

- Individaul AMT 는 남아있음. 

5. Full and Immediate Expensing(revised)

- It will allow companies to fully and immediately deduct the cost of certain equipment purchased after Sept. 27, 2017 and before Jan. 1, 2023.

6. Pass-Through Business Income(revised)

- It will allow pass-through owners to deduct 20 percent from their business income, subject to limits that will begin at $315,000 for married couples, or half that for single taxpayers.

- S-Corp, P-ship 에서 넘어오는 income 을 개인세금보고시 20% deduct 해 줌. Corporate tax rate 이 낮아짐에 따라 형평성을 고려하여 변경됨.

7. Standard Deduction(revised) and Personal Exemptions(Repealed)

It will expand the standard deduction for individuals to $12,000 and to $24,000 for joint filers. Personal exemptions will be repealed.

- Personal Exemption 이 폐지됨

8. State and Local Tax Deduction(revised)

- It will cap the deduction at $10,000, which could include a combination of property taxes and either sales or income taxes.

- Itemized duduction 에서 state/local tax10,000불까지 공제제한

9. Mortgate Interest Deduction(revised)

- It will limit deductible mortgage interest for newly purchased first or second homes to loans of $750,000 or less.

- Itemized deduction 에서 담보대출이자금액이 기존 1 milion 에 해당하는 이자까지 공제되는 한도에서 750,000 불에 해당하는 이자까지만 공제됨

10. Medical Expense Deduction(revised)

- It will reduce the threshold to 7.5 percent of adjusted gross income for 2017 and 2018.

- Itemized deduction 중 medical expense 가 AGI 의 7.5 % 를 초과하는 금액에 대하여 공제(기존 10%)

11. Child Tax Credit(revised)

- It will double the credit to $2,000 per child younger than 17 through 2025. It will raise the phase-out threshold to $400,000 and cap the refundable portion at $1,400 in 2018.

- Personal exemption 을 폐지하는 대신 child tax credit 을 올림.


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