miscellaneous expense deduction

简明释义

杂费免税扣减

英英释义

例句

1.During tax season, many freelancers rely on the miscellaneous expense deduction 杂项费用扣除 to reduce their taxable income.

在报税季节，许多自由职业者依靠杂项费用扣除来减少应税收入。

2.To maximize your refund, make sure to include all eligible items under the miscellaneous expense deduction 杂项费用扣除 category.

为了最大化你的退款，确保将所有符合条件的项目包括在杂项费用扣除类别中。

3.The IRS allows a miscellaneous expense deduction 杂项费用扣除 for unreimbursed employee expenses exceeding 2% of adjusted gross income.

美国国税局允许对超过调整后总收入2%的未报销员工费用进行杂项费用扣除。

4.Small business owners often overlook the potential savings from the miscellaneous expense deduction 杂项费用扣除 when filing taxes.

小企业主在报税时常常忽视了来自杂项费用扣除的潜在节省。

5.The accountant explained how to properly document the miscellaneous expense deduction 杂项费用扣除 for various business-related purchases.

会计师解释了如何正确记录各种与业务相关的购买的杂项费用扣除。

作文

Understanding tax deductions can be a complex task, especially when it comes to the various categories that taxpayers can utilize to reduce their taxable income. One such category is the miscellaneous expense deduction, which encompasses a wide range of expenses that do not fall under specific categories defined by the IRS. This deduction is particularly useful for individuals who incur costs related to their profession or personal interests that are necessary but not reimbursed by an employer.To qualify for the miscellaneous expense deduction, taxpayers must first ensure that their expenses exceed 2% of their adjusted gross income (AGI). This means that only the portion of expenses above this threshold can be deducted from taxable income. Common expenses that may qualify include unreimbursed employee expenses, certain educational costs, and even some investment-related expenses. However, it is important to keep thorough records and receipts to substantiate these claims.For instance, consider a teacher who spends money on classroom supplies out of pocket. If the total amount spent exceeds the 2% AGI requirement, they may be able to claim a miscellaneous expense deduction for those costs. Similarly, if an individual pays for professional development courses to enhance their skills in their current job, these expenses could also be eligible for deduction.However, the miscellaneous expense deduction has undergone changes in recent years due to tax reforms. The Tax Cuts and Jobs Act of 2017 significantly limited the ability to claim these types of deductions for the tax years 2018 through 2025. As a result, many taxpayers may find themselves unable to take advantage of this deduction as they could in previous years. It is essential for taxpayers to stay informed about current tax laws and consult with tax professionals to navigate these changes effectively.In conclusion, the miscellaneous expense deduction can provide valuable tax relief for individuals who incur various expenses related to their work or personal pursuits. While it requires careful documentation and understanding of eligibility criteria, it can ultimately lead to significant savings on tax returns. As the tax landscape continues to evolve, staying updated on the rules surrounding this deduction will be crucial for maximizing one’s financial health. Therefore, understanding the implications and limitations of the miscellaneous expense deduction is vital for anyone looking to optimize their tax situation.

理解税收扣除可能是一项复杂的任务，尤其是当涉及到纳税人可以利用的各种类别以减少应税收入时。其中一个类别是杂项费用扣除，它涵盖了一系列不属于国税局定义的特定类别的费用。这种扣除对那些因职业或个人兴趣而产生必要但未由雇主报销的费用的个人特别有用。要符合杂项费用扣除的资格，纳税人必须首先确保其费用超过调整后总收入（AGI）的2%。这意味着只有超过此阈值的费用部分才能从应税收入中扣除。常见的可能符合条件的费用包括未报销的员工费用、某些教育费用，甚至一些与投资相关的费用。然而，保持详尽的记录和收据以证明这些索赔非常重要。例如，考虑一位教师自掏腰包购买课堂用品。如果总支出超过2% AGI的要求，他们可能能够为这些费用申请杂项费用扣除。同样，如果个人支付专业发展课程的费用以提升他们在当前工作中的技能，这些费用也可能有资格进行扣除。然而，近年来由于税收改革，杂项费用扣除经历了变化。2017年的《减税和就业法案》显著限制了在2018年至2025年税年内申请这些类型扣除的能力。因此，许多纳税人可能发现自己无法像以前那样利用这一扣除。纳税人必须保持对当前税法的了解，并咨询税务专业人士以有效应对这些变化。总之，杂项费用扣除可以为那些因工作或个人追求而产生各种费用的个人提供宝贵的税收减免。虽然这需要仔细的文档和对资格标准的理解，但最终可以在纳税申报中导致显著的节省。随着税收环境的不断演变，及时了解有关此扣除规则的信息对于最大化财务健康至关重要。因此，理解杂项费用扣除的影响和限制对于任何希望优化其税务状况的人来说都是至关重要的。