반응형
Education Funds
- contributions not deductible
| Series EE | sec 529 | ESA(education Saving A/C) | |
| Contribution | Any amount | Gift amount at exclusion | 2K per child(before 18) |
| Distribution(principle) | not taxable | not taxable | not taxable |
| Distribution(earnings) | Qualified education>not taxable | Qualified education>not taxable | Qualified education>not taxable |
| - 20yrs - 기명식 |
- 증여세 공제금액만큼만 가능 $16K |
- Education IRA - MAGI 금액 영향 받음 |
Education Credit
| American Opportunity Tax Credit (AOTC) | Lifetime learning credit(LLC) |
| - up to 2.5K per student - first 4yrs undergraduate(대학) and graduate courses |
- up to 2K per taxpayer - Qualified tutition and related expenses unlimited |
반응형
'회계 세무 공부 > AICPA 공부 요약' 카테고리의 다른 글
| [REG]Tax-exempt organization (1) | 2024.10.23 |
|---|---|
| [REG] Transactions in Property (2) | 2024.09.18 |
| [REG] 1040 Gross income inclusion & exclusion (0) | 2024.08.18 |
| AICPA 각 과목별 문항수 ( Multiple choice question, simulations) (0) | 2024.08.16 |
| 2024 US CPA Score Release Date (aicpa 시험결과 발표일) + final blue print (0) | 2024.08.15 |
댓글