Do you have 税 questions related to 新型冠状病毒肺炎? 以下是一些答案

The coronavirus (新型冠状病毒肺炎) pandemic has affected many Americans’ finances. 以下是一些答案 to questions you may have right now.

My employer closed the office and I’m working from home. 我可以扣除任何相关的费用吗?

不幸的是,没有. 如果你是远程办公的员工, there are strict rules that govern whether you can deduct home office expenses. For 2018–2025 employee home office expenses aren’t deductible. (从2026年开始, an employee may deduct home office expenses, 在一定范围内, if the office is for the convenience of his or her employer and certain requirements are met.)

Be aware that these are the rules for employees. Business owners who work from home may qualify for home office deductions.

My son was laid off from his job and is receiving 失业救济金. 他们是应税?

是的. Unemployment compensation is 税able for federal 税 purposes. This includes your son’s state 失业救济金 plus the temporary $600 per week from the federal government. (Depending on the state he lives in, his benefits may be 税ed for state 税 purposes as well.)

Your son can have 税 withheld from 失业救济金 or make 预估税的支付 to the IRS.

The value of my stock portfolio is currently down. If I sell a losing stock now, can I deduct the loss on my 2020 税 return?

这取决于. Let’s say you sell a losing stock this year but earlier this year, you sold stock shares at a gain. You have 这两个 a capital loss and a capital gain. Your capital gains and losses for the year must be netted against one another in a specific order, based on whether they’re short-term (held one year or less) or long-term (held for more than one year).

If, 在网, you have short-term or long-term losses (or 这两个), 你可以用它们来抵消最多3美元,普通收入($1,500 for married 税payers filing separately). Any loss in excess of this limit is carried forward to later years, until all of it is either offset against capital gains or deducted against ordinary income in those years, 以3美元为限,000年的限制.

I know the 税 filing deadline has been extended until July 15 this year. Does that mean I have more time to contribute to my IRA?

是的. You have until July 15 to contribute to an IRA for 2019. 如果你符合条件, 你最多可以捐助6美元,000美元到个人退休帐户, 加上额外的1美元,000 “catch-up” amount if you were age 50 or older on December 31, 2019.

What about making estimated payments for 2020?

The 2020 estimated 税 payment deadlines for the first quarter (due April 15) and the second quarter (due June 15) have been extended until July 15, 2020.


These are only some of the 税-related questions you may have related to 新型冠状病毒肺炎. Contact us if you have other questions or need more information about the 前ics discussed above.