會計alimony recapture是什麼意思?

Question

請問

會計的alimony recapture是什麼意思??

還有front-end loading of alimony payments又是什麼意思??

請解釋喔～謝謝^^

Update:

不好意思喔~~

請教你這題怎麼回答~~

In June of 2005, a wealthy stepmother died and left Rob a stock portfolio worth $600,000. Before she died, she gave hime a gift of $20,000 in cash. How much of these amount, if any , are taxable to Rob? Why?

可以幫幫我嗎??謝謝^^

Answer 1

Favorite Answer

Alimony recapture 膳養費扣除額重新征收

front-end loading of alimony payments 初期先付的膳養費 初期是指第一 或第二年

美國稅法的規定, 離婚後的膳養費是可以從個人所得扣除.

如果膳養費在第一 或第二年扣除總額超過15000 ,但是在第三年以後, 膳養費有明顯的少於15000 ,納稅人膳養費扣除額就要重新征收.

此規定是預防納稅人利用預付膳養費扣除額 達到逃稅目的.

2006-11-06 22:18:10 補充：

Question has anything to do with alimony recap?First,gift tax $20,000 - $11,000 (2005 annual exclusion) = 9000. $9000*18% gift tax rate = 1620 gift tax. But you can apply Unified Credit (total 345,800)Second,$600,000 stock is free of tax because estate exclusion amount is $1,500,000.

Source(s): 我是美國會計師