While the pain of your 2020 tax filing is still fresh in your mind, it’s time to start being proactive for next year’s filing. 当你把那些2020年的税务文件存入仓库，并支付你害怕的税款时，这是为你自己设置一个压力较小的税务准备过程的完美时间. 及早开始还能帮助你更有策略地思考如何将纳税申报单转变为商业机会. Tax planning requires good data and organization.
以下是我们的客户问的问题，以及你可能会问自己的beplay亚洲2021年税收的问题.
[If you’re still waiting on your refund, 请注意，虽然退款通常在提交纳税申报单后的两周内, this year it can take up to 21 days. You can check the status of your 2020 refund here. 如果你没能幸运地在2020年获得退款，也许是时候在明年改变这种情况了?]
What information should I save from my 2020 tax return?
If you’re already using a CPA, they should have everything on file. However, if you filed your own return OR you’re considering changing CPAs, 您应该确保找到并保存以下内容在“2021纳税申报要点”文件夹中:
- A copy of your full return submission
- 所有结转表(nol、被动损失、不允许的税收抵免、捐赠等.)
- 任何用于计算未来折旧费用的折旧表
- 任何永久或不可替代的文件，如房地产购买声明, Business Operating Agreements, etc.
为了2021年的回归，我应该立即开始跟踪哪些信息?
- Revenue numbers – If you have economic nexus in multiple states, 确保你在逐州跟踪收入，这样你就不必在以后处理这一艰苦的任务.
- Payroll documents – You’ll also want to make sure payroll filings (941s, W2s) are available to whoever is filing your 2021 tax returns. 像ADP或Gusto这样的大多数工资供应商都有一个功能，你可以为你的会计添加访问权限.
- Adjusting Journal Entries -对2020年财务报表的任何编辑或修正都应用于税务申报，以便2021年的数字具有正确的基础.
- Retained earnings -您的营业税申报表将包含留存收益或合伙人的资本账户. 这个数字可以在你公司的资产负债表上找到，并且应该与你上一年的纳税申报表附表L相匹配.
What dates should I put on the calendar for 2021 tax deadlines?
IRS 2021 Tax Return Deadlines:
- 2022年3月15日合伙人申报表(表格1065)及s -法团(表格1120-S)
- April 15, 2022 for Individual Returns (Form 1040), Trust and Estate Returns (Form 1041), and C-Corporates (Form 1120)
- May 15, 2022 for Non-Profit Returns (Form 990)
CPA Deadlines -大多数公司需要在上述实际纳税期限的两到五个星期之前收到你的文件. 如果你是第一次和注册会计师一起工作，我们建议给你更多的时间.
Note on Extending Deadlines: If you know you won’t be able to file by the original due date, 确保你计算并作出准确的延期付款，以避免罚款. Filing for an extension should avoid any failure-to-file penalties，但实际支付延期付款将停止未支付罚款.
What tax credits should I be planning for in 2021?
许多2020年的税收抵免仍然可用，对于公司在2021年申报时探索这些税收抵免非常重要. Employee Retention Tax Credit, R&D税收抵免和工作机会税收抵免是我们经常谈论的. You can read more about them here.
How can our 2020 tax return guide our 2021 tax planning conversations?
Throughout 2021, businesses can be looking at key metrics like gross profit margin, 净利润率和个别费用类别，以确定机会领域. Are there expenses that can be lowered in 2021? Licenses that can be renegotiated? 节俭只会让你走得更远，我们鼓励在考虑税收规划时进行更高层次的思考. 如果你一开始就把目标放在心中，你可以问你的领导团队:“如果我们在2021年将利润增加X。, what can we do with it?” When your CPA knows your vision and goals, they can help you make tax-efficient decisions regarding purchases, structure, timing and compensation methods. 例如，与我们合作的公司都有最明确的年度目标, paying off debt, increasing distributions/dividends, reinvesting in R&在与我们合作制定税收策略方面取得最大的成功，使之成为现实.
What changes in 2021 tax rates should I be aware of?
We’re expecting more tax reform, 但我们不知道具体细节，也不知道它将如何影响2021年的纳税准备. 在这一点上，我们预计重大的税收改革将在2022年税收年度生效. For personal filings, 我们知道，标准扣除将增加150美元(300美元，如果共同申报)和儿童税收抵免将上升到3美元,000 ($3,600 for children 5 and under). Families will be receiving these credits monthly starting in July. 退休贡献限额将保持2020年的水平，但逐步取消收入将会增加. Social security wage base limits will go from $137,700 to $142,800. The lifetime giving exclusion is currently at $11.人均7M，但我们看到了beplay亚洲这个上限的主要讨论，并可能看到变化. 资本利得率将暂时维持在0%、15%和20%，但会增加3%.8% net investment income tax may kick in depending on the situation. 资本利得率预计将在不久的将来提高，因此2021年将有重大计划. We’ll continue to share rate updates as we see them.
I didn’t file with a CPA in 2020 – should I use one in 2021?
以下是我们对潜在客户使用的清单——如果以下任何一条是正确的, we highly recommend using a CPA. The tax benefits greatly outweigh the cost of services.
- If you are a business taxed as a partnership or corporation
- If you have rental properties
- 如果你投资于非公开持股企业或公开交易的合伙企业
- If you are self-employed
- If you trade bitcoin
我是奥斯汀的一名企业主，我需要知道德克萨斯州2021年报税的任何特殊情况?
If your business is projected to have income above the $1.2021年1800万收入门槛(并导致你支付德州特许经营税), revisit your Texas Franchise gross margin calculation method. 有四种方法的长形式和EZ方法可用，可能减少您的税收支付. Also note that there is a reduced tax rate, 0.375%, available for retail and wholesale businesses in Texas in 2021. And don’t forget to explore the R&D tax credit variations at the state tax level.
除了税收筹划，我们应该考虑哪些税收策略，特别是在2021年?
低利率为许多公司的扩张敞开大门. 我们有几个客户为较低的月供再融资长期债务，并利用资产增值 real estate investments. In addition, Economic Injury Disaster Loans (EIDL) are still available for small businesses at 3.75%.
Do yourself a favor, start today.
总之，不要等到2022年第一季度才开始考虑2021年的纳税申报单. When you start your tax planning this early, it becomes tax strategy. 大多数成功的企业都将年度税务申报纳入他们的总体计划，并利用这些申报来制定目标和基准. 我们愿意帮助您和您的企业把您的纳税申报单变成一个机会，而不是一件苦差事 contact us today.
