Key tax provisions in the American Rescue Plan Act of 2021 could affect your tax situation. 以下是你需要知道的:

仅在2021年儿童和受抚养人护理信贷增加

新税法从几个方面影响了纳税人. 第一个, it increased the dollar amount of the credit and the amount of eligible expenses for child and dependent care. It also modified the phase-out amount for the credit to allow higher earners to take advantage of the credit. Finally, the new law made the child and dependent care credit fully refundable.

2021年, the top credit percentage of qualifying expenses increased from 35% to 50%. 除了, eligible families can claim qualifying child and dependent care expenses of up to $8,每名符合资格的个人可获000美元(原价3美元),或16美元,两名或两名以上符合条件的个人可获5,000美元(6美元起),000在2021年之前). This means that the maximum credit in 2021 of 50% for one dependent’s qualifying expenses is $4,000, or $8,两名或两名以上的被赡养人需支付000美元.

在计算信用证时, 雇主提供家属护理福利, such as those provided through a flexible spending account (FSA), 必须从合格的总费用中减去.

As before, the more a taxpayer earns, the lower the credit percentage. 根据新法律, 然而, more people will qualify for the new maximum 50% credit rate because the adjusted gross income (AGI) level at which the credit percentage is reduced is raised substantially from $15,000 to $125,000.

调整后总收入超过125美元,000, the 50% credit percentage is reduced as income rises and plateaus at a 20 percent rate for taxpayers with an AGI above $183,000. The credit percentage level remains at 20 percent until reaching $400,然后在这一水平以上逐步淘汰. It is completely unavailable for any taxpayer with AGI exceeding $438,000.

Also of significance is that in 2021, 第一次, the credit is fully refundable. As such, an eligible family can get it, even if they owe no federal income tax.

员工可以在独立医疗服务管理局中留出更多资金

2021年, the maximum amount of tax-free 雇主提供家属护理福利 increased from $5,000 to $10,500. 员工可以留出10美元,500 in a dependent care FSA if their employer has one instead of the normal $5,000.

Workers can only do that if their employer adopts this change. Interested employees should contact their employer for details.

2021年无子女收入所得税抵免扩大

2021只, more childless workers and couples can qualify for the Earned Income Tax Credit (EITC), a fully refundable tax benefit that helps many low- and moderate-income workers and working families. That’s because the maximum credit is nearly tripled for these taxpayers and is, 第一次, 提供给年轻工人和老年人.

In 2021, the maximum EITC for those with no dependents is $1,502, up from $538 in 2020. 适用于AGI低于27美元的申请人,380 in 2021, it can be claimed by eligible workers who are at least 19 years of age. 24岁以下的全日制学生不合格. In the past, the EITC for those with no dependents was only available to people ages 25 to 64.

Another change is available to both childless workers and families with dependents. 2021年, it allows them to choose to figure the EITC using their 2019 income, 只要高于他们2021年的收入. In some instances, this option will give them a larger credit.

扩大2021年和未来年份的收入所得税抵免

2021年和未来几年扩大收入抵免的变化包括:

单身和情侣 – who have Social Security numbers can claim the credit, even if their children don’t have SSNs. In this instance, they would get the smaller credit available to childless workers. 在过去,这些申请人没有资格获得信贷.

工人和工人家庭 -同时有投资收益者可获得信贷. The limit on investment income is increased to $10,000 starting in 2021. 2021年之后,1万美元的上限将与通胀挂钩. 目前的限额是3650美元.

已婚但分居的配偶 -在所得税抵免方面可以选择被视为未婚. 资格, the spouse claiming the credit cannot file jointly with the other spouse, cannot have the same principal residence as the other spouse for at least six months out of the year, and must have a qualifying child living with them for more than half the year.

仅在2021年扩大儿童税收抵免

新法律增加了儿童税收抵免的金额, 17岁的家属也可以使用, 可以全额退款, and makes it possible for families to receive up to half of it, 提前, 2021年下半年. 此外, 家庭可以得到奖励, 即使他们的工作收入很少或没有收入, 业务, 或另一个来源.

Prior to the taxable year 2021, the credit is worth up to $2,000 per eligible child. 而新的法律将其提高到3美元,6至17岁的受抚养人每个孩子000美元,3美元,五岁或五岁以下受抚养人600美元.

The maximum credit is available to taxpayers with a modified AGI of:

  • 单身人士不超过7.5万美元
  • 户主不超过11.25万美元
  • $150,000 or less for married couples filing a joint return and qualified widows and widowers.

超过这些收入门槛, 比原来的2美元多出的金额,000个学分,或者1美元,000 or $1,每儿童600美元——每1美元减少50美元,000在改良AGI. 此外,2021年全额退款. Before this year, the refundable portion was limited to $1,400 per child.

提前支付儿童税收抵免

2021年7月至12月, up to half the credit will be advanced to eligible families by the Department of Treasury and the IRS. These advance payments will be estimated from their 2020 return, 如果没有, 2019年返回.

因为这个原因, the IRS urges families to file their 2020 returns as soon as possible – including many low-and moderate-income families who don’t normally file returns. Often, those families will qualify for an Economic Impact Payment or tax benefits, such as the EITC. This year, taxpayers have until May 17, 2021, to file a return.

To speed delivery of any refund, be sure to file electronically and choose direct deposit. Doing so will also ensure quick delivery of the Advance Child Tax Credit payments to eligible taxpayers later this year.

在接下来的几周, eligible families can choose to decline to receive the advance payments (more information about this, 下图). 同样的, families will also be able to notify Treasury and IRS of changes in their income, 申请状态, or the number of qualifying children using the IRS Child Tax Credit Update Portal.

打个电话就能得到帮助

For the most up-to-date information on these and other changes affecting your tax situation in 2021, 别犹豫,和公司联系. 税收一年比一年复杂, it’s never too early to consult a tax and accounting professional for assistance.

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