Gordon Foo, CPA

04/15/2024

2024年美國報稅季今天結束，我一年中最忙的時節也告一段落。感謝貴人介紹優質新客戶，也感謝新老客戶的完全信任，我們大部分從未謀面，你們就把敢把身家資料全部給我，我非常感激。好好休息一兩個星期，換老婆要忙研究教學，我得把家務都接手了。

The 2024 US tax season concludes today, marking the end of my busiest time of the year. I extend my heartfelt gratitude to my esteemed clients for their valuable referrals and to both new and existing clients for their unwavering trust. I plan to take a well-deserved break for a week or two. As my wife embarks on her research and teaching endeavors, I'll be taking over all the household chores.

08/18/2023

美國哪一州房產稅最高? 紐澤西當之無愧!
New Jersey indeed!

Property taxes are an essential tool to fund local governments, but in the case of these five states, the rates outweigh any others in the country.

08/16/2023

A thorough but easy summary of 1031 Exchange.

A 1031 exchange allows real estate investors to swap one investment property for another and defer capital gains taxes, but only if IRS rules are met.

08/16/2023

2017年的新稅法很大一部分即將要失效了，這對納稅人有哪些影響呢?
The Tax Cut and Jobs Act of 2017 is about to expire. What's the impact to most of the U.S. taxpayers?

Parts of TCJA (also known as the Trump tax cuts) are set to expire by the end of 2025, so the sooner you act, the more options you’ll have to take advantage of today's lower taxes.

07/21/2021

IRS 在七月十五日已經發出第一筆Advanced Child Tax Credit Payment (ACTCP)，相信不少人已經在銀行戶頭裡看到入帳了。然而仍有客戶尚未收到款項而前來諮詢。簡單要點如下:

1. IRS提供網站供納稅人查詢是否符合資格領取ACTCP (Check If You’re Eligible)、如何領取 (Manage Payments)、以及沒有報稅的家庭如何領取 (Non-Filers: Submit Your Information)。
https://www.irs.gov/credits-deductions/advance-child-tax-credit-payments-in-2021
2. ACTCP是50%的 Child Tax Credit預先以現金，攤成六個月支付，其餘的credit在申報2021年稅表時才享有。提交2021年稅表時，會reconcile納稅人已經收到的ACTCP。因此符合資格但沒有領取，或未領全額ACTCP的納稅人，報稅時依然會有100%的Child Tax Credit。
3. 每個Qualified Child最多每個月可領取ACTCP $300。此金額依照孩子的年齡，與家庭收入而遞減。
4. 居住在美國本土的家庭才有資格領取ACTCP。
5. 大部分納稅人會收到總統簽署的信件，說明是否有資格領取 ACTCP與領取金額。
6. IRS根據納稅人2020年報稅資料來計算ACTCP。高收入家庭可能無法領取全額。

有問題歡迎諮詢傅國庭會計師。

Find details about the advance Child Tax Credit payments, including how to get them or stop getting them.

03/29/2021

Tax withholding requirement to all Youtubers with earnings. Google requires such Youtubers to report their tax information by 5/31/2021. See the link for more detail.

U.S. tax requirements for YouTube earnings Google may begin withholding U.S. taxes on earnings you generate from viewers in the U.S. as early as June 2021. Please submit your U.S. tax info in AdSense as soon as possible. If your tax info isn’t provided by May 31, 2021, Google may be required to de...

03/17/2021

IRS just extended the individual tax filing deadline to May 17, 2021.

IR-2021-59, March 17, 2021 — The Treasury Department and Internal Revenue Service announced today that the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021.