什么是传递实体税?
2017年减税和就业法案 (TCJA) imposed a $10,000 limitation on the 州和地方税(SALT) 扣除 for individuals who itemize 扣除s on their federal income tax return for tax years beginning after 2017 and before 2026. 在回应, many states have enacted a mandatory or elective pass-through entity (PTE) tax as a workaround to the SALT cap.
The PTE tax allows eligible pass-through entities to deduct state 税 at the entity level for federal tax purposes, 在提供信贷时, 扣除, or income exclusion to the passthrough entity owners for state income tax purposes. 2020年11月 美国国税局(IRS) 发布通知2020-75, confirming that state 税 paid through a PTE are exempt from the SALT cap of $10,000.
截至7月10日, 2023, there were 36 states (including 马里兰 and 维吉尼亚州) and 1 locality that enacted a PTE tax, 2022年(或更早)生效. 哥伦比亚特区, which has an owner-level personal income tax on PTE income, has not yet proposed or enacted PTE 税.
哥伦比亚特区
- D.C. has not yet proposed or enacted a PTE tax.
- D.C. allows the resident individual to claim a credit against such resident’s D.C. income tax liability for the PTE tax paid on such resident’s behalf to other state in the same manner as if these 税 were paid by the individual directly. D.C. residents may not claim the credit for a franchise tax, 消费税, 非法人营业税, or any tax so characterized by the other taxing jurisdiction.
马里兰
- 合格的PTE(合伙关系), S corporations and 有限责任公司s) may elect to pay tax at the entity level rather than at the level of the members of the entity.
- 的税率是8% 马里兰州应纳税所得额 for its members who are individuals and 8.公司会员25%.
- 适用于2020年及以后的纳税年度.
- 选举PTE必须提交 Form 511 (Pass-through Entity Election Income Tax Return).
- Two credits for the resident PTE members:
- Credit for their distributive share of the PTE tax paid by the entity. If the member’s 马里兰 tax liability is less than the amount of the credit, 超出部分将退还给会员.
- Credit for state income tax paid to other states, including by the PTE. However, this credit cannot exceed the member’s share of the pro rata tax paid by the PTE.
维吉尼亚州
- A qualifying PTE is owned entirely by natural individuals and trusts qualified to be a shareholder in an S corporation.
- 税率是5.75%在实体层面.
- An owner may claim a refundable PTET credit against their individual or trust income tax.
- Applicable to tax years beginning on or after Jan. 2021年1月1日，但在1月1日之前. 1, 2026.
- For tax years beginning on or after Jan. 2022年1月1日，但在1月1日之前. 1, 2026, the PTET election must be made by a qualifying PTE on its timely filed return, 包括任何扩展. If elected, all owners are required to participate.
- VA legislation now allows taxpayers to claim a credit on their individual income tax return for certain 税 paid by a PTE under another state’s substantially similar PTE tax structure for taxable years 2021 through 2025 (unlike the new elective PTE tax that is delayed for the tax year 2021). This new provision of the legislation overrules prior legislation which generally denied a credit for a tax paid to 马里兰 under the state’s elective pass-through entity tax. It does not apply to other entity 税, 该等包括任何非选择性特许经营权, 特权, 业务, 许可证, 占领, 特许权, 或者非法人营业税.
- Draft guidelines were released on October 31, 2022. Taxpayers who have already filed their 2021 维吉尼亚州 individual tax return but need to make an adjustment should consult the instructions on the VA Department’s website for information on how to make the retroactive election for 2021.
