COVID-19 – IRS – Déclaration et Paiements pour 2019

À l'heure où nous faisons face à une épidémie mondiale et luttons contre le virus COVID-19, le gouvernement fédéral a annoncé un plan d'urgence en réponse aux difficultés financières des contribuables.

Le fisc américain a autorisé les contribuables à décaler le paiement de leur impôts sur les revenus 2019 à hauteur de un million de dollars jusqu'au 15 juillet 2020. En conséquence, le calcul des intérêts et pénalités commenceront à compter du 16 juillet 2020.

Malgré cela, la date des déclarations des revenus 2019 reste fixée au 15 avril 2020. Si vous êtes dans l'incapacité de remplir vos impôts à cette date, contactez-nous pour discuter les options possibles.

Si vous attendez un remboursement d'impôts sur vos revenus 2019, nous vous recommandons d'effectuer votre déclaration au plus vite afin d'obtenir un remboursement (souvent dans les 2 semaines suivant l'envoi de la déclaration). Nous proposons un envoi électronique afin d'accélérer le processus et obtenir votre remboursement directement sur votre compte bancaire.

Pour ceux qui ont une entreprise individuelle (freelancers et autres single LLC), pour le moment, les paiements provisionnels pour le premier trimestre 2020 restent dûs au 15 avril 2020. Contactez-nous pour en savoir plus et calculer vos paiements provisionnels afin d'éviter les pénalités.

Pour le moment, les entreprises ne sont pas concernées par le paiement différé de l'impôt. L'impôt sur les sociétés reste dû au 15 avril 2020. Nous continuons de suivre les annonces de l'IRS et du gouvernement fédéral à ce sujet.

Si votre année fiscale ne se termine pas au 31 décembre, mais à une autre date, d'autres règles peuvent s'appliquer à votre situation. Nous vous conseillons de contacter un fiscaliste pour en savoir plus.

Notre équipe reste mobilisée à distance afin de vous aidez à comprendre, préparer et envoyer vos déclarations d'impôts aux États-Unis.

Prenez soin de vous.

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Following the recent decisions to push back Tax Day to July 15, 2020, most of the States also decided to delay the 2019 corporate tax filing and payment to July 15, 2020.

We worked on providing you the current (as of April 8, 2020) deadlines applicable to corporate income tax returns, payments and estimated tax Q1 & Q2-2020 for all States. If your tax year ends is different than December 31st or have any concern regarding the tax filings or payment, our office remains open to help you.

Authority 2019 TRQ1-2020Q2-2020Comment
Federal 7/15/207/15/206/15/20
CO7/15/207/15/207/15/202019 TR automatic extension until 10/15/2020
MN4/15/204/15/206/15/20C corporations receive an automatic extension to file their Minnesota return to the later of 7 months after the due date or the date of any federal extension to file.
NC7/15/204/15/206/15/20No penalties for filing on 7/15/2020 but interest will be charged after 4/15/2020
NH5/15/205/15/206/15/20The state relief is provided only to Business Tax taxpayers whose tax year 2018 total tax liability was $50,000 or less. Otherwise, Business taxpayers must pay in full at least the tax liability determined in 2018 or 2019.
NM7/15/207/15/207/15/20Estimated tax penalty will be waived but interest will be charge from the original due date.
OH5/10/205/10/208/10/20No corporate income tax but Commercial Activity Tax due
VA6/1/206/1/206/15/20Extension due 5/1/2020
NYC4/15/203/15/206/15/20Can request waiver of penalty

CARES Act H.R. 748

"Coronavirus Aid, Relief, and Economic Security Act"

The bill is on its way to be signed by the President.

  • Unemployment

State shall enter into and participate in an agreement with the Secretary of Labor.

Employees will get the amount determined under the state law PLUS an additional $600 "Federal Pandemic Unemployment Compensation" – Weekly compensation.

State will get reimbursed by the Federal Government.

  • Recovery Rebates for individuals

Taxpayers will receive a tax credit within the next few weeks.

It is a credit against the tax for the taxable year 2020.

The amount of credit is: $1,200 for single or $2,400 married filing joint return + $500 per qualifying child

Phase out: starts $75k for single, $112,500 head of household, $150k joint return

Phase out 5% of the AGI above thresholds.

Example 1: Mr. A and Mrs. A file a joint return in 2018 and 2019. They receive W-2 income. In 2019, their adjusted gross income is $110,000. They will get immediately $2,400 as a tax credit. Later when they file their 2020 tax return (April 2021) they will pay their tax as computed for the fiscal year.

Example 2: Mr. Z is single and pay tax every year. In 2019 his adjusted gross income is $70,000. He will receive $1,200 as a credit against 2020 tax.

All individuals with SSN are concerned except non resident aliens, estate and trust

The credit is automatically sent on bank account on file after 1/1/2018.

Taxpayers will receive a notice from the Secretary within 15 days of the payment

The condition is to have filed a tax return in 2018. If not, you can file 2019 ASAP in order to receive the credit on your bank account.

  • Individual Retirement Plan

IRC Section 401(a)(9): Annuity contracts subject to minimum distribution rules, the CARES Act changes the distribution rules for 2020

  • Charitable contribution $300 allowed "above the line"

Also, corporations will be allowed to deduct 2020 charitable contribution 2020 deductible up to the maximum of 25% of taxable income over the amount of all other charitable contributions allowed

  • Employee Retention Credit for Employers subject to Closure due to COVID-19

Credit employment tax 50% of qualified wages. Qualified wages for quarter for any employee not to exceed $10,000

The excess credit is refundable. The credit applies for the period beginning after 12/31/2019.

Eligible employers: engaged in trade or business in 2020 and is fully or partially suspended activity due to the virus + significant decline in gross receipt ie less than 50% for the same calendar quarter in the prior year.

Health expenses included in qualified wages.

  • Limitation business interest Section 163(j) for 2019 and 2020 limit 50% of adjusted taxable income
  • Credit Protection during the Pandemic

When the creditor makes am accusation with respect to 1 or more payments on a credit obligation or account of a consumer and the consul er respects the terms of the accommodation, the creditor report the credit obligation or account as current

  • Mortgage loan

Borrower can request for forbearance of foreclosure up to 180 days no additional fees, no penalties, or interests. Borrower must show financial hardship. Ask your lender.

Foreclosure moratorium: related eviction delayed at least 60 days starting March 18, 2020

  • Miscellaneous

New qualified medical expenses

Long time overdue, the federal government allows taxpayer to deduct expenses related to Menstrual care products (naming tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions)

On March 21, 2020, the Treasury Department announced the new tax day will be pushed back from April 15, 2020 to July 15, 2020. No extension needed.

You will still need to file an extension if you are not able to file on July 15, 2020.

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