2021??? ?? ??? ?? ??,?, ? ??? ?? ??? ??? ???(PPP,RRF,EiDL, CA Grant?)? ???. ??? 2021??? ??? ?? ? ???? ??? ???? ???? ???? ???? ?????.

1. EIC(Earned Income credit)-??? ??? ??? ???? ??? ?????. ????? 25??? 19?? ?????, 65? ???? ?? ???. Investment ??? ¡ç3,500??? ¡ç10,000? ???????? ?? ??? ¡ç10,000??? ??? EIC ??? ????, . ?? Married Filing Separate ? ?? ????? EIC ??? ?????.

2. Child Tax Credit- 2020???? 16???? ?? ??? ?? ? ???? ¡ç2,000 ? ????? 2021???? 17???? ??? ?? ???? ¡ç3,000? 5? ??? ??? ?? ???? ¡ç3,600? ????. Child Tax Credit? ?? ???? Earned Income ¡ç2,500? ??? ?? ??. ????? ?? ???? ¡ç75,000(Single filer)¡ç112,500(Head of Household filer)¡ç150,000(Married filing Jointly) ?? ??? ? ???? ??? ????? ????.

3. Charitable Deduction( ?? ???)- ???? ??, ??? A? ??? ??? ??? ??? ?? ????? ???? ??? ? ??(AGI)? ?? ?? ?? (?? 60%)? ?????. ?, ?? ???? ???? ??? ??? ???? ????.??? ??? ?????? 100%?? ?? ????? ?? ??? ????. ?? ??? ???? ???? ?? ?? ?? ? ?????. 2020???? ??? A? itemized ????? ¡ç300??? ???? 2021??? ¡ç600? ?? ?????.

4. Entertainment business expense- 2020???? ???? ??? ??? 50%? ????? 2021??2022?? ????? ?? ??? ?? 100%?? ????????. ??? ?? ??? ???? IRCsection274(a) ??? ??????. ??,???, ??? ?? ???? ??? ???? ?? ??? ????. ??? ?? ???? ?? monthly due? ?? ????? ????? Entertainment???? ???? ??.

5. RRF (Restaurant Revitalization Fund)-????? ??? 20%?? ??? ?? ????? ??? ???? ??? ????? ??, ? ??? ?? ??? ?? ??? ?? ?????. RRF? ?? ?? ????, IRS,?? ??? ?? ?????? ?? ????.?? ???, ??? ???? ??????? ?? ????. PPP? 3? 31? 21? ??? ??? ?? ??? ??? ?? ????.

6. Child & Dependent Care Credit(??? ?? ??)- ??? ?? ???? ?? ??? ¡ç8,000 ?? ????? ??? ¡ç16,000 ?? Refund? ?????. ? ??? ??? ?? ?? ??? 50%?? ??????.?? ?? ? ??( ?? ??? ??) ? ?????? ¡ç16,000? ??? ??? ?? ??? ¡ç8,000( 50% of ¡ç16,000)? ?? credit? ?????.

7. Employee Retention Credit- REC credit? ???? ????? ????? ?? payroll tax??? ??? program?? 2020??? ???? ¡ç5,000? 2021??? ¡ç7,000? ??? ??? 2021? 3rd quarter ? ??? ??? Credit??. ???? ?? ERC ? ?? ?? Wage ???? ?????.

8. Tax Rate- ????? ????? ?? ???? ????? 37%( Single ¡ç523,600 MFJ ¡ç628,300). Standardard Deductiond ? Single ¡ç12,550 Head of Household ¡ç18,800 MFJ ¡ç25,100 ?? ???? ?? ?? ?????.

9. Retirement Pension- 2020???? IRA? 401(K)? 701/2 ??? ?????? 2021??? 72?? ?? ?? ??? ?????? ??? ??? ??? ??? ?????. ?? ?????????? ???? 50%? Excise tax ? ????.

10. IRA- 50? ??? ¡ç6,000 50? ??? ¡ç7,000??????? ?? 4? 15??? ???? ?? ??? ?????. ????? ?? ?? ??? ??? ?? ???? ??? ????? Defined Benefit Program ? ????? ?? ?? ??? ????.

??: ?? (213)384-1189

???: dwcracpa15@gmail.com

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