报税季节快到，川普的报税手段普通人并不是都能运用，但是有的小手段，普通人还是有可以用到的，举两个例子。 老爸可以借钱给女儿，比如说定个5%的年利率，那么女儿就可以在她的报税里把要付的利息那部分钱deduct掉。 老爸也可以付钱给女儿做consulting work。老爸在报税的时候就可以把付给女儿的这一部分钱deduct掉。 川普用的很多手段，涉及到避税的vehicle要提前规划。但是家庭成员之间互相有息贷款，互相付费做consulting work，在普通家庭中还是很容易做到的。 本大叔是医生，不是CPA。这些小技巧是否可行，欢迎板上的tax professional讨论哈。 The congressional Joint Committee on Taxation, a bipartisan panel that is known for reviewing the impact of tax legislation and has a staff with deep tax law expertise, reviewed the Trump returns and found dozens of red flags that it believed required further investigation. One involved transactions with his children. According to the tax data, Mr. Trump annually received tens of thousands of dollars in interest income from three of his grown children — Donald Jr., Ivanka and Eric — money that stemmed from what his returns described as personal loans to them. The committee questioned whether the loans actually “were disguised gifts” to evade gift taxes and allow the children to write off interest payments to their father. For instance, The Times reported that Mr. Trump had a pattern of writing off payments to unidentified consultants, totaling $26 million over nine years across all of his projects, and that at least some of that money went to his daughter Ivanka, even though she was earning a salary as an executive at his company. It raised the question of whether the payments reflected actual consulting work or were simply a way to claim an unwarranted tax deduction.
Mike, I think you don’t understand. The IRS was directed NOT to audit Trump. This was a violation of policy. It wasn’t weaponized against Trump, it was criming with Trump and Munchin in Trumps favor. You silly dolt. — Kevin MQ (@KevMQ123) December 22, 2022
Mike, I think you don’t understand. The IRS was directed NOT to audit Trump. This was a violation of policy. It wasn’t weaponized against Trump, it was criming with Trump and Munchin in Trumps favor. You silly dolt. — Kevin MQ (@KevMQ123) December 22, 2022
People and businesses in the U.S. oftentimes receive personal loans from people they know. The loans may be from family or friends, or from a business. Sometimes the loan will be from an individual who lives outside of the U.S. and is not a U.S. citizen, or from a foreign entity. When a loan is from a foreign person or entity, there are tax withholding and reporting requirements associated with the repayment of that debt by the U.S. person, whether that U.S. person is an individual, corporation, partnership, LLC, or trust. However, in our experience, the party repaying the debt is frequently unaware of their responsibilities. In this blog, we will shed some light on the basic withholding and reporting requirements associated with the repayment of debt to a foreign person. Let’s look at the story of Susan, who has received a loan from her friend Gianna. Susan has decided to go to graduate school and has a good friend Gianna who lives in Italy and is an Italian citizen. Gianna is very wealthy and has always supported Susan in her academic endeavors. To help her cover the cost of school, Gianna loans Susan money to cover the cost of tuition. Gianna wants to loan the money to Susan interest-free because she is doing it to help a friend rather than to make a profit. However, if the loan is interest-free, the Internal Revenue Code generally requires interest to be imputed. Therefore, to avoid having to calculate imputed interest, Gianna decides to charge 4% interest on the loan to Susan. Susan now has an obligation to report the interest she is paying Gianna to the IRS, as well as withhold income taxes from the interest payments to Gianna. This is because Susan is a U.S. person paying interest to a foreign person. If Gianna’s business had loaned Susan the money, rather than Gianna personally, Susan would have the same reporting requirements. Even if the loan was interest- free, withholding would be required on the interest required to be imputed under the tax code. Susan consulted her accountant and found out that generally 30% must be withheld for taxes. Tax treaties can provide for different withholding rates). Annually, she will need to file Form 1042 to report the withholdings. Susan also must keep in mind that there are strict rules on payment of the withheld tax to the U.S. Treasury. Depending on the amount withheld, the U.S. person or entity may only have a few days to remit the tax. The specific deposit requirements can be found in the instructions to Form 1042. Depending on the circumstances, Gianna may wish to apply for a U.S. Individual Tax Identification Number (ITIN). Even if Gianna does not obtain an ITIN, Susan is still required to report and remit the taxes to the US Treasury. Susan also must provide Gianna with the annual form 1042-S to report the gross interest income Gianna received from Susan, as well as the amount of U.S. taxes withheld. The Form 1042-S, along with the transmittal Form 1042-T, must also be filed with the IRS. Have you received a loan from a foreign person or entity? If so, we can help! Please contact us to speak with someone who is part of the International Tax Group.
老爸可以借钱给女儿，比如说定个5%的年利率，那么女儿就可以在她的报税里把要付的利息那部分钱deduct掉。
老爸也可以付钱给女儿做consulting work。老爸在报税的时候就可以把付给女儿的这一部分钱deduct掉。
川普用的很多手段，涉及到避税的vehicle要提前规划。但是家庭成员之间互相有息贷款，互相付费做consulting work，在普通家庭中还是很容易做到的。
本大叔是医生，不是CPA。这些小技巧是否可行，欢迎板上的tax professional讨论哈。
The congressional Joint Committee on Taxation, a bipartisan panel that is known for reviewing the impact of tax legislation and has a staff with deep tax law expertise, reviewed the Trump returns and found dozens of red flags that it believed required further investigation.
One involved transactions with his children. According to the tax data, Mr. Trump annually received tens of thousands of dollars in interest income from three of his grown children — Donald Jr., Ivanka and Eric — money that stemmed from what his returns described as personal loans to them. The committee questioned whether the loans actually “were disguised gifts” to evade gift taxes and allow the children to write off interest payments to their father.
For instance, The Times reported that Mr. Trump had a pattern of writing off payments to unidentified consultants, totaling $26 million over nine years across all of his projects, and that at least some of that money went to his daughter Ivanka, even though she was earning a salary as an executive at his company. It raised the question of whether the payments reflected actual consulting work or were simply a way to claim an unwarranted tax deduction.
必须滴！
老爸少交税，那女儿要多交税了吧。
对啊，但是女儿不是也要付老爸利息嘛，哈哈。
不需要注册一个公司吧，比如老爸可以说跟老婆有erectile dysfunction的问题，找女儿做consulting来解决这个问题，需要付费给女儿。
即使需要成立公司，就成立一个sole proprietorship，然后去IRS申请个税号，也很简单，几分钟就可以解决呀。
那老爸拿到的利息不用交税吗？
老爸可以借钱给女儿，比如说定个5%的年利率，那么女儿就可以在她的报税里把要付的利息那部分钱deduct掉。
老爸要报利息收入。
老爸也可以付钱给女儿做consulting work。老爸在报税的时候就可以把付给女儿的这一部分钱deduct掉。 女儿要报consulting收入。
每个人的tax bracket不一样呀。The congressional Joint Committee on Taxation发现有问题，你以为他们傻吗？
比如说川普在过去的20年里，交个人所得税的年份大约也就五六年吧，其余的年份tax bracket跟大街上的流浪汉是一类的。如果他女儿的tax bracket比较高的话，那通过有息借贷，consulting不是可以把tax bracket从高往低降吗？
同理, 很多黄川粪的收入都在联邦贫困线以下，也没有资格买奥巴马care。通过川普教的这些手段，不就也让这些黄川粪们可以顺利的享受到免费的医疗健保吗？
那对你有何参考价值呢？除非你同时还学川普只拿一美元年薪？
您搞错了。 如果你有erectile dysfunction找女儿做consulting 要用你的after tax money,不能deduct的。
Related party transactions 了解一下。 另外，楼主好人。公布的tax return link 可以給下吗。我也想让我CPA看下^^
对本大叔是没有什么参考价值，因为本大叔不在乎那么一点税钱，每年都老实报税。
但是既然这是总统教的，那还是要研究一下吧。既然可以在老爸和女儿之间互相有息贷款互相consulting，那也可以扩展到朋友之间，亲戚之间呀。这样扩展下去的话，是不是整个社会的tax bracket都可以降低到最低的水平呢？这个总统的带头示范作用是非常强大的呀。LOL
家长和孩子的收入不一定在同一个税率，有一定差别的
家庭成员把税后的钱转成税前的钱，还要再交一遍税，这有什么赚的呢？
看税率怎么合算。比如有的人就这样给孩子钱，税率低啊。
不错，很有长进，哈哈。
本大叔觉得，川鳖的启示就是只要脸皮够厚，省税的办法很多。也许过一阵子各大中文论坛的跳蚤市场，就会出现许多低收入的人把自己卖给高收入的人当名义上的consultant，就像卖信用卡的referral一样，LOL!
高收入的人名义上付 Consulting fee给低收入的人，可以省税。低收入的人可以因此得到一笔当白手套的费用，还可以把自己的可税收入拉高到联邦贫困线以上，在没有expand medicaid 的 states，由此可以获得免费的奥巴马care。绝大部分的黄川粉都属于低收入的人，所以川普的言传身教对他们来说可谓意义重大。
你想的太简单， 你要有借款合同和利息条款，然后每年还钱还要file 1042-s 还要有tax withold. 你父母收钱的时候要报税才能拿回withold 的那块， 然后中国的银行给你结汇 还可能会算作海外收入 给你父母报上去。
这不是有税率差吗
我也不是很懂税，但是猜想这些钱就都算business的收入，然后可以用这些钱买business有关的东西，computer，家具，车，甚至旅游的开销，这些又算成business 开销，就不需要交税了
有道理。这么麻烦那还是算了哈哈哈哈哈
每个人的tax bracket不一样啊，楼主说的两条确实可以利用一下。这个回帖有很大的误导性，收到的点赞却如此之多，莫非点赞的都是川粉
没错 而且利息不能乱订，否则人人订个高利贷好了