bonus depreciation- - ASK미국 - 미주중앙일보

김영산 님 답변 답변일 1/27/2024 3:45:46 PM

https://www.irs.gov/instructions/i4562 - - -> Line 11

" include all wages, salaries, tips, and other compensation you earned as an employee
(from Form 1040, line 1)."

IRS instructions for line 11 of IRS Form 4562 에 따르면,

Section 179 “business income limitation” means
both business income and W-2 income.

26 U.S. Code § 179 - Election to expense certain depreciable business assets

예를 들어 business assets; 사업용으로 트럭 (depreciable assets) 을 구매하여 그 구매 가격을
(비즈니스에서의 소득 + 다른 직장에서 라도 employee 로서 벌어들인 소득  W-2 income 에서)
business expenses로  "immediate deduction"을 적용하여  . . .

일반 W2 직업에서 발생하는 과세 소득을 줄일 수 있다고 하네요.

여기서 중요 키 포인트는 ;
"W-2 income counts for the purposes of the section 179 deduction." 이나
“in the business of being an employee.” 이므로

비즈니스와 무관하여 인컴이 오직 w2면,
Section 179 of the IRC 와 bonus depreciation 적용의 해당사항이 없으며 . . .

"To report a bonus depreciation, the election must be made by filing a statement with
IRS Form 4562, “Depreciation and Amortization,”

While bonus depreciation and Section 179 are both immediate expense deductions,
bonus depreciation allows taxpayers to deduct a percentage of an asset's cost upfront.
In contrast, Section 179 allows taxpayers to deduct a set dollar amount.

To claim a Section 179 deduction,
your business must be profitable as the deduction cannot exceed net income.

Bonus Depreciation (additional first year depreciation deduction) does not have this restriction.

You can still claim it to create a net operating loss, which can then be carried forward or back to offset future or past income.

For example, if you depreciate one 4-year asset like a heavy-duty truck, you must depreciate all 4-year assets purchased that year. Fortunately, you do have the flexibility to use both Section 179 and bonus depreciation in the same year."

https://www.irs.gov/newsroom/additional-first-year-depreciation-deduction-bonus-faq

자세한 것은 여러 세무 전문가들 CPA/EA 에게 문의해보시기 바랍니다.

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