Tính toán đơn giản hóa khấu trừ thu nhập doanh nghiệp đủ điều kiện
Form 8995 is a tax form for reporting Qualified Business Income (QBI) and related deductions. It applies to taxpayers with income below certain thresholds and involves calculating QBI from specific trades or businesses, real estate investment trust dividends, publicly traded partnership income, or domestic production activities deduction passed through from agricultural or horticultural cooperatives. The form includes sections for reporting total QBI or loss, REIT dividends and PTP income or loss, QBI deduction before the income limitation, taxable income before QBI deduction, net capital gain and qualified dividends, income limitation, and final QBI deduction. Carryforwards are also accounted for in the form.
Form 8903, Credit for Prior Year Minimum Tax Under the Tentative Minimum Tax for Individuals, Estates, and Trusts, is used by individuals, estates, and trusts to calculate their minimum tax credit or liability. This form helps them determine their tentative minimum tax and potential refund or payment of the alternative minimum tax (AMT).
Form 8904, Qualified Business Income (QBI) Loss Limitations, is used by certain taxpayers to report their qualified business income (QBI), and calculate and report any limitations on their deductions or losses due to the pass-through entity rules. This form helps determine the allowable amount of QBI that can be claimed on a taxpayer's individual return.
Form 8995-C, Passive Foreign Investment Corporation (PFIC) Tax Treatment, is used by certain taxpayers who are members of a passive foreign investment corporation (PFIC) to report their PFIC income and determine the applicable rules for income tax treatment. This form helps them calculate any required adjustments or elections.
Form 8995-A, Foreign Tax Credit, is used by certain foreign corporations to calculate and report their foreign tax credits to the IRS. This form helps them claim a credit for foreign income taxes paid against their U.S. net CFC income.
Form 8995, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), is a form used by certain foreign corporations to report their global intangible low-taxed income (GILTI) to the IRS. GILTI refers to the portion of a foreign corporation's net income that is derived from intangible property, such as patents and trademarks.
Schedule B (8995-A) on Form 8995-A is used to calculate and report the foreign tax credit limitation. This schedule helps determine the maximum amount of foreign tax credit that can be claimed against a CFC's U.S. net income.
Mẫu 8995 là một trong những Biểu mẫu khai thuế là văn bản dùng để khai báo các thông tin liên quan đến thuế với cơ quan thuế liên quan. Có nhiều loại biểu mẫu thuế khác nhau, bao gồm biểu mẫu thuế liên bang, tiểu bang và địa phương, có thể khác nhau tùy thuộc vào hoàn cảnh và địa điểm của người nộp thuế.
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