w******3
发帖数: 1335 | 1 去年我就是用itemized，但是去年开始，在itemized里，州税+房产税有cap 10000。我
去年房产税就不止10000，州税在itemized里并没有起到deductible作用，但是州税的
refund还要再作为2019 income 再交一次税？
我CPA告诉我就是这样，这税法有bug，叫我今年州税控制不要refund | f*******n
发帖数: 12623 | 2 你用1040 schedule 1 line 1 instruction的worksheet会算出来不用交税。
你的CPA是错的。 | j*******n
发帖数: 461 | 3 我也碰到了这个问题。
这种情况不用交税。用软件自带的State and Local Income Tax Refund Worksheet算。
看IRS给的例子：
https://www.irs.gov/pub/irs-drop/rr-19-11.pdf
Situation 2: Taxpayer B paid local real property taxes of $5,000 and state
income taxes of $7,000 in 2018. Section 164(b)(6) limited B’s state and
local tax deduction on B’s 2018 federal income tax return to $10,000, so B
could not deduct $2,000 of the $12,000 state and local taxes paid. Including
other allowable itemized deductions, B claimed a total of $15,000 in
itemized deductions on B’s 2018 federal income tax return. In 2019, B
received a $750 state income tax refund due to B’s overpayment of state
income taxes in 2018.
Situation 2: State income tax refund not includable. In 2019, B received a $
750 refund of state income taxes paid in 2018. Had B paid only the proper
amount of state income tax in 2018, B’s state and local tax deduction would
have remained the same ($10,000) and B’s itemized deductions would have
remained the same ($15,000). B received no tax benefit from the overpayment
of $750 in state income tax in 2018. Thus, B is not required to include the
$750 state income tax refund in B’s gross income in 2019. |
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