w*******w
发帖数: 2051 | 1 发信人: NewRiver09 (翻手为云), 信区: Stock
标 题: 转载：炒股减税技巧
发信站: BBS 未名空间站 (Mon Apr 13 12:26:03 2009)
1. 如果你是比较频繁的炒股者，就可以把炒股当成一个生意来报税；
2. 大概要200笔以上才比较好，笔数越多越好；
3. 即使你有别的FULL TIME工作也没关系，就好比你有工作但是又开了一个公司一样；
4. 你可以在SCHEDULE C里面填上公司名字为“TRADER IN SECURITIES”，IRS就知到你
是炒股的了；
5. 你可以把家里的长途电话费，cell phone, 网费，CABLE TV买电脑，电视机，家具
等办公用品，电费水电费，你的房贷保
险，汽车MILEAGE，和朋友吃饭讨论股票.....都在SCHEDULE C里报成公司成本减税。但
是UTILITIES和房子-HOME OFFICE要和你的OFFICE面积/房子
总面积成比例，你还能报房子的折旧费用，你参加炒股学费, Travel等.....
6. 如果你亏的比较大而且有别的收入，正常报税一年只能抵3000美元。如果你亏了10
万，要30年也低不玩。亏死了。 但是如果你的炒股是个生
意，你马上可以报生意亏本，10万可以低掉你别的收入，大大减低你的税。
7. 为了把10万 (例子)全一次性冲掉你其它收入，IRS规定你必须用MARK-TO-MARKET
ACCOUNTING，你必须在4月15-09日前向IRS FILIE 3115表格，
向IRS申明你2008要用MARK TO MARKET ACCOUNTING。
8. MARK TO MARKET ACCOUNTING很简单，把你的股票在2007年12月31日的VALUE当成你
的COST(不管你卖掉否)，把2008年12月31日的VALUE当成你的
SOLD PRICE，其差值就是你亏的，在SCHEDULE C里面报亏(注意如果用MARK TO MARKET
，不能在SCH-D里报)，如果你工资15万，在SCHEDULE C里亏
了10万，你只有5万的收入了.
9. 用了MARK TO MARKET后，2009年你也必须用MARK TO MARKET除非你再次FILE 3115表
把它搞回来。
10. 即使你不用MARK TO MARKET，你还是可以用(5)的方法减税。
11. 如果你亏得太大，远远高于你工资，你如果有几个户头，你可以把其中一个户头当
成生意在SCHEDULE-C里报，其它的当成投资在SCHEDULE D里
报
12. 如果你已经报了税，没关系，你可以向IRS重新报个1040-X，但是如果你要用MARK
TO MARKET，必须在4/15前FILE 3115表。 | w*******w
发帖数: 2051 | | r*****t
发帖数: 7278 | 3 据我会计师说的，market to market很容易被IRS audit | x******g
发帖数: 984 | 4 那如果是炒股盈利呢，怎么可以合法避税？
【在 r*****t 的大作中提到】
: 据我会计师说的，market to market很容易被IRS audit
| w*******w
发帖数: 2051 | 5 good question.
等古板赚钱的牛牛回答
【在 x******g 的大作中提到】
: 那如果是炒股盈利呢，怎么可以合法避税？
| w*******w
发帖数: 2051 | 6 http://www.irs.gov/taxtopics/tc429.html
Topic 429 - Traders in Securities (Information for Form 1040 Filers)
This tax topic explains whether an individual who buys and sells securities
qualifies as a “trader in securities,” for tax purposes and how traders
must report the income and expenses resulting from the trading business. In
order to better understand the special rules that apply to traders in
securities, it is helpful to first review the meaning of the terms: “
security,” “investor,” “dealer,” and “trader,” and the different
manner in which they report the income and expenses relating to their
investment activities. Internal Revenue Code Section 1236 defines “security
” as any share of stock in any corporation, certificate of stock or
interest in any corporation, note, bond, debenture, or evidence of
indebtedness, or any evidence of an interest in or right to subscribe to or
purchase any of the foregoing.
Investors
“Investors” typically buy and sell securities and expect income from
dividends, interest, or capital appreciation. They buy and sell these items
and hold them for personal investment; they are not conducting a trade or
business. Most investors are individuals. Sales of these securities result
in capital gains and losses that must be reported on Form 1040, Schedule D (
PDF), Capital Gains and Losses and on Form 8949 (PDF), Sales and Other
Dispositions of Capital Assets, as appropriate. Investors are subject to the
capital loss limitations described in section 1211(b), in addition to the
section 1091 wash sales rules. Investors can generally deduct the expenses
of producing taxable investment income. These include expenses for
investment counseling and advice, legal and accounting fees, and investment
newsletters. These expenses are deductible on Form 1040, Schedule A (PDF),
Itemized Deductions, as miscellaneous deductions to the extent that they
exceed 2% of adjusted gross income. Interest paid on money to buy or carry
investment property that produces taxable income is also deductible on
Schedule A, but under section 163(d) the deduction cannot exceed the net
investment income. 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. Review Topic 703, Basis of Assets for
additional information. An investor is not subject to self-employment tax.
For more information on investors, refer to Publication 550, Investment
Income and Expenses.
Dealers
“Dealers” in securities may be individuals or business entities. Dealers
purchase, hold securities, and sell securities to their customers in the
ordinary course of their trade or business; sometimes they maintain an
inventory. Dealers are distinguished from investors and traders because they
have customers, derive their income from marketing securities for sale, and
may charge their clients fees for services rendered. Because they are in
the trade or business of buying and selling, the gains and losses of dealers
are classified per section 1236 as ordinary gains and losses. Section 1236
also requires that dealers must keep and maintain records that clearly
identify securities held for personal gain versus those held for use in
their business activity. Dealers who are individuals must report their
expenses on Form 1040, Schedule C (PDF). They report the income in excess of
their trading activities on Schedule C as well; however, they report gains
and losses associated with dispositions by using the mark-to-market rules
discussed below.
Traders
Special rules apply if you are a trader in securities, in the business of
buying and selling securities for your own account. This is considered a
business, even though you do not maintain an inventory and do not have
clients. 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,” you are an investor. As with
dealers, a taxpayer may be a trader in some securities and may 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 (for example
, by holding them in a separate brokerage account).
Traders report their business expenses on Form 1040, Schedule C (PDF),
Profit or Loss From Business. The Schedule A limitations 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. See Topic 703, Basis
of Assets. Dividends, interest from securities, and gain or loss from the
sale of capital assets are not considered proceeds from self-employment
income unless received by a dealer in stocks and securities in the course of
their business. Review the Form 1040, Schedule SE Instructions, Self-
Employment Tax.
In addition to the deduction of their business expenses on Schedule C,
traders are entitled to an additional option not extended to investors, the
usage of the mark-to-market election. The tax treatment of sales of
securities held in connection with a trading business depends on whether a
trader has previously made an election under section 475(f) to use the mark-
to-market method of accounting. If the mark-to-market election was not made,
then the gains and losses from sales of securities are treated as capital
gains and losses that must be reported on Form 1040, Schedule D (PDF). When
reporting on Schedule D, both the limitations on capital losses and the wash
sales rules continue to apply. However, if the mark-to-market election was
timely made, then the gains and losses from sales of securities are treated
as ordinary gains and losses (except for securities held for investment -
see above) that must be reported on Part II of Form 4797 (PDF), Sales of
Business Property. Further, neither the limitations on capital losses nor
the wash sale rules apply to traders using the mark-to-market method of
accounting.
The Mark-to-Market Election
In general, the mark-to-market election must be made by the due date (not
including extensions) of the tax return for the year prior to the year for
which the election becomes effective. The election is made by attaching a
statement either to your income tax return or to a request for an extension
of time to file your return. The statement should include the following
information:
That you are making an election under section 475(f) of the Internal
Revenue Code;
The first tax year for which the election is effective; and
The trade or business for which you are making the election.
Refer to the Form 1040, Schedule D Instructions, Capital Gains and Losses,
for further instructions on how to make the mark to market election.
After making the election to change to the mark-to-market method of
accounting, you must change your method of accounting for securities under
Revenue Procedure 2011-14. In addition to making the election, you will also
be required to file a Form 3115 (PDF), Application for Change in Accounting
Method. The procedures for making an election are described in Publication
550 under the section called “Special Rules for Traders in Securities,”
and FAQs on our website.
If you have made a valid election under section 475(f), the only way to stop
using mark-to-market accounting for securities is to request and receive
written permission from the Service to revoke the election. Non-filing of
the Form 3115 mentioned above will not invalidate a timely and valid
election. To request permission to revoke your election under section 475(f)
, you must file a second Form 3115 and pay a fee. | r*****t
发帖数: 7278 | 7 呵呵，我有我的方法
不会外传的，完全合法，只是很gray很灰灰。
【在 x******g 的大作中提到】
: 那如果是炒股盈利呢，怎么可以合法避税？
| N***p
发帖数: 114 | | x******g
发帖数: 984 | 9 累使了居然看完了虽然没太看懂
securities
In
security
【在 w*******w 的大作中提到】
: http://www.irs.gov/taxtopics/tc429.html
: Topic 429 - Traders in Securities (Information for Form 1040 Filers)
: This tax topic explains whether an individual who buys and sells securities
: qualifies as a “trader in securities,” for tax purposes and how traders
: must report the income and expenses resulting from the trading business. In
: order to better understand the special rules that apply to traders in
: securities, it is helpful to first review the meaning of the terms: “
: security,” “investor,” “dealer,” and “trader,” and the different
: manner in which they report the income and expenses relating to their
: investment activities. Internal Revenue Code Section 1236 defines “security
| x******g
发帖数: 984 | 10 大牛，简单点怎么做才够资格用mark to market?
【在 r*****t 的大作中提到】
: 呵呵，我有我的方法
: 不会外传的，完全合法，只是很gray很灰灰。
| r*****t
发帖数: 7278 | 11 简单的说不要用，是毒药
复杂的说，千万不要用，除非你喜欢IRS来找你
【在 x******g 的大作中提到】
: 大牛，简单点怎么做才够资格用mark to market?
| x******g
发帖数: 984 | 12 谢谢，那有其他方法省点税么？
【在 r*****t 的大作中提到】
: 简单的说不要用，是毒药
: 复杂的说，千万不要用，除非你喜欢IRS来找你
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