?? ????? ?????? ? ??? ????? ??(Tax) ? ??? ?? ??? ??? ??? ??? ???? ???? 2021??? ??? ?? ??? ?? ?????.? ?? ?? ?? ??? ?? ??? Fiscal Policy(????), ? ?? ??? Monetary Policy(????) ? ?????? ?? ??, ????, ???, ?? , ?? ??, ?? ??? ?? ? ??? ???? ?? ??? ??????. ?? ??? ??? ?? ????? ??????. ?? ????? ???? ???? ????.

Fidcal Policy(????)?? ?? ??? ?????? ??????? ??? ??? ??? ??? ??????? ??? ???? ????. ???? Government Spending(????) ? ??? ??/???? ?? ????? ????? ?? ????.

Monetary Policy(????) ? ??????? ??? ??????? 12?? ???????? ???? ????? ???????. ????(Federal Reserve)dl ???? ??? ?? ???(Money supply)? ???? ???? ????. ??? ????? ???? ??? ???? ?? ??? ??? ??? ??????, ??? ???? ???? ??? ???? ??? ????? ?? ??? ??? ?????? ????? ????.

????? ????? ??? ?????? ????? ????? ?????? ????? ???? ??? ??????. ??? ????? ???? ??? ??? ?????? ?? ??? ??? ????.

??: ?? ?? ????: 37% ?? 39.6% ? ???? ???? ?? ?? ��400,000 ???? ????. ???? ?? ??? 21% ?? 28%? ????.

??: Long-term Capital Gain(?? ?? ??) ? Qualified Dividend? 1 ??? ?? ??? ??? 39.6% ? ????.( 2020?? 20%?)

??; ??,??? ?? ???? ? ???? ��3.5Million, ??? ?? ��7.5 Million ?? ????. ?? ?? ��11.58 M and ?? $23.16M) ?? ???? ??? ??? ???? Fair Mar ket(????)? ???? ?? ??? ????? Step- Up Basis ? ????? ????? ? ???? ???.

??: Section 199A? ???, S-corp, Partnership ?? ?????? 20% Business Deduction? ??? ��400,000????? ? ??? ????? ????.

???: Child and dependent Care Tax Credit-13? ????? ????? ??? ??? ????? 1?? ?? ��8,000, 2? ???? ��16,000?? ??? ??? ???( 2020?? 1?? ��3,000 ?? 2? ?? ��6,000?)

???: Child Tax Credit-6??? 17?: ��3,000 (2020?? ��2,000) 6? ?? ? ��3,600 ? ?? ?? ?????.

???: first time Home buyer Credit( ??? ?? ???) ??? ??? ???? ?? ?? ��15,000?? ?? ???? ?????.

???: Net Operating Loss(? ????): 2020??? ??? ??? ?? 5??? ???? ???? ??? ????? ? ??? ??? ?? ????, ?? ??? ??? 100%? ?? ?????. ???? 2018??? ?????? ??? ?? ??? ????????.

??? ?? ??? ???? ?? ??? ???? ?? Employee Retention credit( ?? ?? ???)??? ????. 2020?? 3?27? ???? ??? Cares Act?? ????? ???? ?? ?? ???? ???? ??.?, PPP?? ?? ??? ?????? ???? ?????. ? ???? Covid-19? ????? Qualified Employer ? ???? ????? ?????,??? ??? ?? ?? ????? ??? ?? ??? ?? ?????. ? ???? ??? 2020? 3? 12??? 2021?1?1? ??? ??? qualified Wage? 50%? ???? ????.??? ?? ????? ????? ? ??? ��10,000?? ?? ???? ??? ��5,000??.

?? ??? ?? ??? ????? ?? ????? 2021?? ?? ??? ? ?? ? ??? ???? ??? ?????.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

<??? ????? ? IRS ???>