Recent developments related to the COVID-19 crisis have had a sweeping impact across the nation, 包括经济. At this time, about 95% of the country is under stay-at-home orders. 消费者在旅行和自由支配支出方面的大幅减少,给各行各业的企业带来了大量的现金流问题. 政府当局正开始推出有效措施,帮助个人和企业应对现金流挑战.
例如, 4月1日, 俄亥俄州州长迈克·德万签署了一项行政命令,要求房东暂停支付房租,并在90天内驱逐因疫情而面临困境的小型商业租户. DeWine州长还要求贷款机构对房地产贷款提供90天的延期(2020-08)。.
几乎每个州都效仿联邦政府,将4月15日的纳税申报和支付截止日期延长至7月15日. Ohio and Pennsylvania are two of the states conforming to the federal due date change. The District of Columbia is also offering 税payers an additional 90 days after 2020年4月15日年提交并支付. Along with these due date changes for 税 filings, 独立承包商和企业的第一和第二季度预估纳税将推迟到7月15日, 2020 in those states and in the District of Columbia .
特朗普总统于3月27日签署了该法案, 2020冠状病毒援助, 救济和经济安全(关怀)法, a $2.2 trillion stimulus package containing many 税payer-friendly provisions. 美国国税局(IRS)也针对房地产行业的利益发布了单独的指导意见. Several of these provisions are summarized below:
小型企业贷款:
- 小企业管理局(SBA)通过工资保护计划提供了3500亿美元的贷款,政府层面正在就补充资金进行讨论. 施耐德唐斯建议尽快联系你的银行申请这些SBA贷款 . To apply you will likely need to gather a variety of financial and investor information. 最高贷款额为1000万美元. 如果用于“可原谅的目的”,这些贷款的本金和1%的利息最终可以被原谅.这些可以原谅的目的包括发放工资, 按揭利息支付, 租金/租赁和水电费.
- 欲了解更多信息,请参阅我们最近的 按揭宽免.
物业修正:
- 臭名昭著的合格改善物业“餐厅/零售故障”是减税和就业法案(“TCJA”)的起草错误,导致非住宅房地产的房东和所有者在39年内普遍折旧其内部装修. TCJA背后的立法者并没有打算改变这些类型的改进的15年寿命, causing them to be ineligible for full expensing in the year of completion. 然而, this was not properly reflected in the final statute, and congressional gridlock prevented a technical correction of the law. The CARES Act amends the statute to allow 税payers to claim the full amount of the deductions, 如最初所愿. If you or your businesses had significant non-residential interior renovations, 请联系您的税务顾问,看看您是否有资格获得额外的折旧扣除.
- 有关更多信息,请参阅我们的 recent OTO on Qualified Improvement property (QIP).
利息扣除限额更改:
- 《bet9平台游戏》将第163(j)条规定的商业利息支出上限提高到纳税人折旧前税基收益的50%, 摊销及利息扣除(ATI). 以前,在TCJA下,这一限制是30%. 另外, 《bet9平台游戏》允许纳税人使用2019年的ATI来计算2020年预期运营损失的限制,以及2020年的较低扣除额.
- 2018年,一些纳税人通过选择成为房地产贸易或企业来摆脱这些限制. 税payers were required to defer certain depreciation deductions as a trade off, but often the benefit of deducting the entire interest expense outweighed that. 有关商业利息扣除的更多信息,请参阅之前的bet9游戏平台 我们对文章:(/our-thoughts-on/limitation-on-business-interest-deductions).
- 此后,美国国税局发布了指导意见,允许纳税人追溯撤销其先前不可撤销的第163(j)(7)条选举. 这允许纳税人重新考虑他们的选择,以便能够申请额外的折旧扣除,因为之前讨论过对合格改进财产定义的修正. 这是房东修改2018年或2019年纳税申报并从政府获得现金退款的重要机会.
合格机会基金投资延期
- 通知2020-23, 美国国税局为纳税人提供了额外的时间,将他们的投资资金投入合格机会基金(QOFs)。. 一般, 投资者需要在实现他们希望推迟的资本收益后180天内,为他们在QOF中的投资提供资金. If this 180-day deadline fell between April 1 and July 15 of 2020, the IRS is now allowing these investors until July 15 to fund the investment.
- 有关更多信息,请参阅我们的 recent OTO Qualified Opportunity Fund investment extension.
喜欢的交换展期扩展
- Similar to the timing extension that the IRS provided to QOF investors, 如果纳税人在2020年4月1日至7月15日之间确定或收购房产,目前从事类似交易的纳税人现在必须在7月15日之前完成.
第461(l)条损失限制
- 商业损失限制是根据TCJA制定的,它将影响单个纳税人,如果单独提交,则业务损失大于25万美元, 如果是夫妻共同申请,则为50万美元. 根据《bet9平台游戏》, these limitations are retroactively waived to 1/1/2018. If your business losses were limited in 2018 due to Section 461, this would be an opportunity to amend prior-year returns to claim the excess business losses.
工资税抵免:
- 第2301条为那些在暂停或总收入下降期间继续支付合格工资的雇主提供了保留雇员的税收抵免. The credit amount depends on a business’s size, but it can be up to $5k per employee.
净经营亏损变动:
- Under the TCJA, net operating loss rules generally disallowed NOL carrybacks. TCJA的亏损可以无限期结转,但只能抵消80%的应税收入. 根据《bet9平台游戏》, 2018年亏损, 2019, 2020 can be carried back five years or carried forward, 如选择放弃扣缴期. CARES allows losses carried to years 2019 or 2020 to offset 100% of 税able income. If you or your company has experienced losses that could offset 税able income in other years, reach out to your 税 advisor to see how these rules may apply.
- 有关更多信息,请参阅我们的 最近OTO关于净经营亏损的变化.
There are many areas of the new law that could benefit from more legislative guidance and clarity. That said, the new laws should generally be considered as 税payer-friendly.
施耐德唐斯税务顾问公司 are actively monitoring all new legislation, 所以一定要回到 我们的想法在博客上的新发展. If you are interested in taking advantage of any of the above-mentioned 税 provisions, 请bet9平台游戏 施耐德唐斯税务顾问公司 了解更多.