如果您像大多数纳税人一样，在提交业务纳税申报表时会寻找所有可能的扣除额。降低纳税责任的一种方法是要求商业税收抵免。由于冠状病毒大流行，雇主也有许多临时税收抵免。

Read on to learn what is a tax credit. Plus, find out what types of credits are available for individuals, employers, and businesses.

What is a tax credit?

税收抵免是个人和企业主的金钱数量，可以用来减少其应纳税额。税收抵免直接降低了您在税收中所欠的信用额度。如果您满足某些要求，个人和企业可以声称有许多税收抵免。

税收抵免可以激励企业主采取使员工，环境和更大利益受益的行动。同样，个人也可以享受税收抵免，以采取某些行动，例如继续教育，采用和为节能的家庭装修。

So, how do tax credits work? There are two types of tax credits:

• Nonrefundable：您只能将税收责任降低到零。您无法从不可退还的税收抵免中获得退款。但是，您也许可以持续一些不可退还的税收抵免，并将其应用于未来的税收年。
  • 这是一些不可退还的税收抵免示例。假设您的纳税责任为3,000美元，并获得3,500美元的不可退还税收抵免。即使税收抵免额超过您的责任，您也不会收到500美元的退款。
• 可退还：如果您的税收抵免额超过您的纳税责任，则可以收到退款。
  • Let’s say you have a tax liability of $3,000 and receive a refundable tax credit of $3,500. You would receive a $500 refund.

如果您有资格获得可退还和不可退还的税收抵免，请首先应用不可退还的税收抵免。

Small business tax credit vs. deduction

Both tax credits and deductions are tax incentives that reduce tax liability. But,deductions and credits不可互换。

小型企业税减少您的总应税收入。另一方面，商业税收抵免减少了您的税单。那么，这到底是什么意思？

Let’s say you have $100,000 of taxable business income. A tax deduction of $2,000 would drop your taxable income to $98,000 while a tax credit would directly lower your tax bill by $2,000.

小型企业主的税收抵免比扣除量更大。由于信贷降低了您的税单，而不是应税收入，因此税收抵免将提供比扣除相同价值更大的储蓄。

商业税收抵免及以后

是否想看看您是否有资格要求税收抵免并可能削减税款？继续阅读以获取可用于以下税收抵免的概述：

• Businesses
• 雇主在库维德期间
• Individuals

商业税收抵免

Most business tax credits are part of the general business credit. You can carry forward general business credits from previous years.

企业有许多积分。这只是您可能有资格声称的一些常见的商业税收抵免：

• 小雇主健康保险税credit
• 带薪家庭和病假税收抵免
• 残疾人访问信用
• 工作机会信用
• Employee retention credit适用于受到合格灾难影响的雇主
• 信用employer-provided childcarefacilities and services

提交业务纳税申报表时，您可以要求这些信用。这是上述税收抵免的简要概述。

小型雇主健康保险税收抵免

少于50名全职同等雇员的小型雇主可以选择通过参加小型企业健康期权计划（SHOP）来选择健康保险。

参加商店计划的一些雇主有资格获得小型企业保健税收抵免。

该信贷适用于少于25名全职同等雇员的雇主，他们至少支付了雇员保费的50％。您的员工的平均薪水还必须低于一定的门槛。

该信贷最多值得您的保费费用的50％。请记住，该信用仅在连续两个纳税年度信用期内可用。

带薪家庭和病假税收抵免

在2021 - 2025年之间自愿提供带薪家庭和病假的雇主可能有资格获得带薪家庭和病假的雇主信用。

要获得资格，您必须选择为所有合格的员工提供带薪FMLA假，支付至少50％的员工工资，向全职员工提供至少两周的付费FMLA，并制定书面政策。

Your tax credit amount depends on the percentage of wages you give to employees while they are on leave. The credit ranges from 12.5% – 25%.

请记住，这项税收抵免与COVID-19支付病假和家庭休假税收抵免不同。

残疾人访问信用

如果您招致费用以提供与残疾人或残疾客户的访问权限，则可能有资格获得残疾人的访问信贷。

To qualify, you must have gross receipts below $1 million and 30 or fewer full-time employees. Eligible expenses include removing barriers and acquiring equipment for individuals with disabilities.

您可以收到最高5,000美元的税收抵免。

工作机会信用

If you hire individuals from qualifying groups who have faced employment barriers, you might be eligible for the work opportunity credit.

Examples of qualifying employees include:

• Veterans
• 残疾人
• 前任
• Long-term unemployment recipients

您可以要求支付给这些员工的第一年和二年级工资。您可以要求的金额取决于您雇用的员工。

Employee retention credit for employers affected by qualified disasters

Have you been impacted by a qualifying declared disaster (e.g., tornadoes, hurricanes, earthquakes, etc.)? If so, you may be able to claim this employee retention tax credit.

To qualify, you must continue to pay an employee’s wages despite not being able to operate your business due to disaster damage. The credit is worth 40% of up to $6,000 of qualifying wages, per employee.

Keep in mind that this employee retention credit is not the same as the COVID-19 Employee Retention Credit.

信用employer-provided childcare facilities and services

If you foot the bill for certain childcare facilities and resource and referral expenses, you may be able to claim this tax credit.

To qualify, you must spend money acquiring, constructing, rehabilitating, or expanding an eligible property for childcare.

该税收抵免额的价值占您合格的育儿设施费用的25％，以及合格的育儿资源和推荐费用的10％。最高信用额为每年$ 150,000。

Employer tax credits during COVID

多亏了冠状病毒，雇主可以在雇主纳税申报表上索取一些税收抵免。请记住，这些雇主税收抵免是紧急立法建立的临时信用。

Qualifying employers can claim:

• 员工保留信用（ERC）
• 带薪休假学分(sick and family)

与业务和个人税收抵免不同，您不会使用所得税申报表来索取员工保留信贷和带薪休假信用。相反，使用雇主纳税申报表（Form 941或944）。

员工保留信用

这员工保留信用was established under the CARES Act. Eligible employers can claim the ERC for keeping employees on payroll during the coronavirus pandemic.

这ERC is a refundable credit worth up to $7,000 per employee, per quarter. It is available during 2020 and 2021.

带薪休假学分

Eligible employers who offer employees paid sick and family leave for qualifying coronavirus-related situations can claim a tax credit. This紧急带薪休假税收抵免抵消了提供休假的费用。

您可以声称的税收抵免额相当于您给每个雇员的带薪休假金额。因此，税收抵免取决于员工的薪水，他们使用带薪休假的天数以及休假的目的：

• （自行）带薪病假，每天最多511美元，持续10天：由于冠状病毒或疫苗而被隔离或隔离的员工会收到常规工资
• (Others) Paid sick leave, up to $200 per day for 10 days: Employees who are caring for someone who is quarantined or isolated due to the coronavirus receive two-thirds of their regular wages
• 带薪家庭休假，每天最多20​​0美元，共12周：照顾关闭学校或育儿中心的孩子的员工获得了其常规工资的三分之二

有带薪休假税收抵免2021可持续到2021年9月30日。

个人税收抵免

企业和雇主并不是唯一的人can claim tax credits. Individuals can also lower their tax liability by claiming tax credits.

这IRS makes tax credits available for individuals in a number of categories, including:

• 家庭和依赖的学分（例如，儿童和抚养护理信用）
• 收入和储蓄信贷（例如，所得税信贷）
• Homeowner credits (e.g., low-income housing credit)
• Health care credits (e.g., premium tax credit)
• 教育学分（例如，终身学习信用）

有关个人可用税收抵免的更多信息，check out the IRS’s website。

如何申请商业税收抵免

To claim business tax credits, completeForm 3800，一般业务信贷。将此表格附加到您的企业纳税申报表（例如附表C，表格1065和附表K-1，表格1120或表格1120-S）。

您还必须为您声称的每种信贷类型附加其他表格。表格3800的第三部分确定了您需要包括哪些其他表格。

Here are a few of the business tax credits and corresponding forms you must attach to Form 3800:

商业税收抵免	Form to Attach to Form 3800
小型雇主健康保险税收抵免	Form 8941
带薪家庭和病假税收抵免*	表格8994
残疾人访问信用	表格8826
工作机会信用	Form 5884
雇员保留因合格灾难影响的雇主*	表格5884-a
信用employer-provided childcare facilities and services	表格8882

*Keep in mind that these tax credits arenot与冠状病毒有关的信用。同样，在您的雇主纳税申报表中声称与冠状病毒立法有关的ERC和带薪休假。

有关业务税收抵免和用于申请它们的表格的完整列表，咨询国税局。

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本文已从2019年3月14日的原始出版日期开始更新。

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