アメリカ税制解説

事業主様への情報となります。個人のTaxに直接関係するものではありません。が、Schedule Cをファイルされるかたも該当いたします。

本日、2020年6月5日、アメリカ合衆国議会にてH.R.7010 Paycheck Protection Program Flexibility Act of 2020 という法律が承認され、トランプ大統領のサインをもって正式に法律となりました。
 

PPPF ACTの原文はこちらです。


事業主様は、すでにPPPを申請されている方が多数だと思います。特にレストラン、店舗関係の方は、借りたが、お店が開けないのに、従業員を雇わなければいけない、などのジレンマがあったと思います。ほんFlexibility Act

kお客様より問い合わせもあり、また、多くの方が興味のある”Checkが配られる"ことについて、法律から直接抜粋した文面を至急用意しました。(CARES ACTの原文のPage 55からです。)

法律を読んだ限りでは、”Check"ではなく、電子送金(銀行振り込み)となるもようです。メディアではチェックといっています。多分、Checkのオプションもあるのでしょう。今後のIRSのWebsiteや信頼できる報道機関の記事を参考にしてください。

追記:IRSのWebsite (英語)

尚、本文の下部にCARES Actからのコピペも掲載しました。日本語がわからないご家族様への参考としてください。

注意:以下の文の作成は法律成立後6時間後に急いで執筆しましたので、不備な部分、読みにくい部分があるかと思います。だいたいの内容をつかんで頂ければと思います。 Stay Safe!!!

  • English follows after Japanese translation.

  • タックス日本語では、顧客様以外からの本件に関する個別の質問は、現在返答する時間が取れないと思います。ご了承ください。

  • 今後、IRSのウエブサイト、信頼できる報道機関の記事をご覧ください。(NY Times, Washington Post など)

  • 税制からの抜粋と翻訳です。すべての情報は網羅していません。個人が受け取るリベートは本法の一部です。

  • H.R.847 Cares Actは失業保険、給与保証、中小企業用への救済策も含んでいます。

  • 赤字は タックス日本語 樋口の注釈です。

 

********

H.R. 748 Coronavirus Aid, Relief, and Economic Security Act<CARES Act>

Signed and became a law on 3/27/2020

CARES ACT: 個人へのリベートプログラムに関する抜粋と概要
Subtitle B-Rebates and Other Individual Provisions
IRC Section 6428.020 Recovery Rebates for Individuals

 

追記:(3/30/2020)

IRSへのサインアップは不要です!
IRSを語り、SS番号、銀行口座を聞きにくる 詐欺が横行する可能性も十分あります。くれぐれもお気を付けください。IRSは電話をしてきません!! SS番号、銀行口座情報は決して電話では渡さないでください。

 

IRSからの連絡は最初に手紙がきて、何回かやり取りしたうえで、電話がきます。最初から”逮捕”ということはありません!

対象者:
 

  • Social Security Numberを有する人

*ITIN番号は対象外。但し軍隊メンバーの配偶者へはみとめられる。
 

  • 2018年または、2019年のTax Fileをした人 

​​まだファイルしていない方:Turbo Taxより安いTax Softwareはこちら
 

  • 対象となる子供=Qualifying Child*
       * 1040にDependentとして載っており、Social Security番号を有する16歳以下の子供

     

  • Tax Filingをしなかった人で、以下のTax Formをもらった人

     Form SSA-1099(ソーシャルセキュリティー)   

     Form RRB-1099(鉄道従事者年金)

*ソーシャルセキュリティーが収入の殆どを占めている人はタックスファイルはしなくて良い為。
 

  • Adjusted Gross Income(調整収入)が以下の金額を超えない人  

    *AGI(調整総収入): 2018 Form 1040 Line 7,  2019 Form 1040 Line 8bを参照の事。
 

                                              減額開始金額 -上限

夫婦合算                   $150,000       $198,000
Head of Household*  $112,500 

  *”婚姻状態”ではなく、扶養家族と同居し、家庭の経費の50%以上を負担している人。

上記以外の人    $75,000           $99,000

  *独身、夫婦別申請

金額:
 

  • 一人 $1,200 夫婦合算申請した人 二人で$2,400

  • 子供 一人 $500上記にあるように、Tax Form1040一枚目の中央部に載りSS番号がある子供
     

対象とならない人:
 

  • Non Resident (ファイルのFormが1040NR) 

​*移民法のNon-Residentとは違う。税制上のNon-Resident

*F1 visa5年以下、J1 visa 2年以下、他のVisaで、滞在日数が183日以下などの理由ででNon-Residentとなる人。

*税制上のDual Statusについては、今は不明。多分もらえないと思っていたほうが良いかもしれない。
 

  • SS番号を持たない人
     

支払い方法:

  • 電子振り込み(受け取り側が設定)
     

  • 電子送金後15日以内に、送金方法を示した送金通知が送られる。送られる住所は最後の住所

  *Tax Filingに使った住所であろう。

  *本法律には、“Check”で送るとは書いていない。この点は3/27/2020の夜の時点では不明。

  メディアでは”Check”と言っているが。従って、今後IRSのWebsiteなどで確認すべきことである。
 

配布の時期:

  • 早急(マスメディアの一部では4月上旬と言うところもある)

  • 期限:12/31/2020

 
 
 
English: Extract, Direct copy and paste from H.R. 748.
Important parts are highlighted. 

 
*Disclaimer:
  • lines in red are supplemental explanation by K Higuchi to help you to understand the provisions. 
  • Due to time constraints, iIndividualized inquiries are limited to the clients of Hanako International, LLC (DBA hanako.tax). 
  • Please search and wait for IRS website and/or reputable mass media such as New York Times, Washington Post, etc.  – Ken Higuchi
 
Subtitle B—Rebates And Other Individual Provisions
 
SEC. 2201. 2020 RECOVERY REBATES FOR INDIVIDUALS.
 
(a) In General.—Subchapter B of chapter 65 of subtitle F of the Internal Revenue Code of 1986 is amended by inserting after section 6427 the following new section:
“SEC. 6428. 2020 RECOVERY REBATES FOR INDIVIDUALS.
“(a) In General.—In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by subtitle A for the first taxable year beginning in 2020 an amount equal to the sum of—
“(1) $1,200 ($2,400 in the case of eligible individuals filing a joint return), plus
“(2) an amount equal to the product of $500 multiplied by the number of qualifying children (within the meaning of section 24(c)) of the taxpayer.
“(b) Treatment Of Credit.—The credit allowed by subsection (a) shall be treated as allowed by subpart C of part IV of subchapter A of chapter 1.
“(c) Limitation Based On Adjusted Gross Income.—The amount of the credit allowed by subsection (a) (determined without regard to this subsection and subsection (e)) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer’s adjusted gross income as exceeds—
“(1) $150,000 in the case of a joint return,
“(2) $112,500 in the case of a head of household, and
“(3) $75,000 in the case of a taxpayer not described in paragraph (1) or (2).
**AGI(Adjusted Gross Income) is found on tax form 1040 Line 7 (2018), or Line 8b (2019) –inserted by KH
“(d) Eligible Individual.—For purposes of this section, the term ‘eligible individual’ means any individual other than—
“(1) any nonresident alien individual,
“(2) any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, and
“(3) an estate or trust.
(e) Coordination With Advance Refunds Of Credit.—
“(1) IN GENERAL.—The amount of credit which would (but for this paragraph) be allowable under this section shall be reduced (but not below zero) by the aggregate refunds and credits made or allowed to the taxpayer under subsection (f). Any failure to so reduce the credit shall be treated as arising out of a mathematical or clerical error and assessed according to section 6213(b)(1).
“(2) JOINT RETURNS.—In the case of a refund or credit made or allowed under subsection (f) with respect to a joint return, half of such refund or credit shall be treated as having been made or allowed to each individual filing such return.
“(f) Advance Refunds And Credits.—
“(1) IN GENERAL.—Subject to paragraph (5), each individual who was an eligible individual for such individual’s first taxable year beginning in 2019 shall be treated as having made a payment against the tax imposed by chapter 1 for such taxable year in an amount equal to the advance refund amount for such taxable year. 

*Rebate is credited against 2019 tax you paid.*If you have not filed 2019 yet, 2018 tax filing will work.
“(2) ADVANCE REFUND AMOUNT.—For purposes of paragraph (1), the advance refund amount is the amount that would have been allowed as a credit under this section for such taxable year if this section (other than subsection (e) and this subsection) had applied to such taxable year.
“(3) TIMING AND MANNER OF PAYMENTS.—
“(A) TIMING.—The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this section as rapidly as possible. No refund or credit shall be made or allowed under this subsection after December 31, 2020.
“(B) DELIVERY OF PAYMENTS.—Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to any account to which the payee authorized, on or after January 1, 2018, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code).
*it does not say “check”, but sounds like bank deposit or probably the same method you receive refund.  This is not clear- wait and see more details from IRS.
“(C) WAIVER OF CERTAIN RULES.—Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under sections 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this subparagraph.
“(4) NO INTEREST.—No interest shall be allowed on any overpayment attributable to this section.
“(5) ALTERNATE TAXABLE YEAR.—In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may—
“(A) apply such paragraph by substituting ‘2018’ for ‘2019’, and
“(B) if the individual has not filed a tax return for such individual’s first taxable year beginning in 2018, use information with respect to such individual for calendar year 2019 provided in—
“(i) Form SSA–1099, Social Security Benefit Statement, or
“(ii) Form RRB–1099, Social Security Equivalent Benefit Statement.
“(6) NOTICE TO TAXPAYER.—Not later than 15 days after the date on which the Secretary distributed any payment to an eligible taxpayer pursuant to this subsection, notice shall be sent by mail to such taxpayer's last known address. Such notice shall indicate the method by which such payment was made, the amount of such payment, and a phone number for the appropriate point of contact at the Internal Revenue Service to report any failure to receive such payment.
“(g) Identification Number Requirement.—
“(1) IN GENERAL.—No credit shall be allowed under subsection (a) to an eligible individual who does not include on the return of tax for the taxable year—
“(A) such individual’s valid identification number,
“(B) in the case of a joint return, the valid identification number of such individual’s spouse, and
“(C) in the case of any qualifying child taken into account under subsection (a)(2), the valid identification number of such qualifying child.
“(2) VALID IDENTIFICATION NUMBER.—
“(A) IN GENERAL.—For purposes of paragraph (1), the term ‘valid identification number’ means a social security number (as such term is defined in section 24(h)(7)).
“(B) ADOPTION TAXPAYER IDENTIFICATION NUMBER.—For purposes of paragraph (1)(C), in the case of a qualifying child who is adopted or placed for adoption, the term ‘valid identification number’ shall include the adoption taxpayer identification number of such child.
“(3) SPECIAL RULE FOR MEMBERS OF THE ARMED FORCES.—Paragraph (1)(B) shall not apply in the case where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year and at least 1 spouse satisfies paragraph (1)(A).
“(4) MATHEMATICAL OR CLERICAL ERROR AUTHORITY.—Any omission of a correct valid identification number required under this subsection shall be treated as a mathematical or clerical error for purposes of applying section 6213(g)(2) to such omission.