회계 세무 공부/AICPA 공부 요약
[REG] Education funds and credits
manii
2024. 9. 13. 18:26
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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 |
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