※ 引述《aaaaaakoyasu (quite busy)》之铭言： : sorry, no idea if i'm in the right board... : got a question about net operating losses (NOL). : Gus, who is married and files a joint return, owns a grocery store. : In 2008, his gross sales were $276,000, and operating expenses were $320,000. : Other items on his 2008 return were as follows: : nonbusiness capital gains (short term) $20,000 : nonbusiness capital losses (long term) 9,000 : itemized deductions (no casualty or theft) 18,000 : ordinary nonbusiness income 8,000 : salary from part-time job 10,000 : During the year 2006, Gus had no taxable income. In 2007, Gus had taxable : income of $22,300 computed as follows: : net business income $60,000 : interest income 2,000 : _________ : adjusted gross income $62,000 : less: itemized deductions : charitable contributions of $40,000, : limited to 50% of AGI $31,000 : medical expenses of $6,550, : limited to the amount of 7.5% of AGI 1,900 : ________ : total itemized deductions (32,900) : exemptions (2 x $3,400) (6,800) : _________ : taxable income $22,300 : ========= : a. What is Gus's 2008 NOL? : b. Determine Gus's recomputed taxable income for 2007. : c. Determine the amount of Gus's 2008 NOL to be carried forward to 2009. 第一题其实很简单：就276,000-320,000=(44,000)而已。 简单地说，operating income就是business income，反之operating loss就是 business loss。salary from part-time job也不是operating income，所以不 能算进去。要了解那个是那个，最快的方法就是找form 1040出来看，多看几次 就会了。 第二题有点缺陷，因为NOL要不要carryback是可以由纳税人选择的。假定要carryback ，因为原本的net business income都被抵了，还剩下17,000的operating income。 因此AGI就变成18,000。而再扣除列举扣除额和免税额，就是 18,000-50%*40,000-(6,500-7.5%*18,000)-3,400*2<0 所以taxable income为零。 第三题也很简单，也有点缺陷。假定所有NOL都在2007年carryback了，最大可以 carryforward的金额为零。如果没有carryback，最大可以carryback的金额是 44,000。 ※ 编辑: rocknieh 来自: 220.133.86.207 (04/01 01:12) ※ 编辑: rocknieh 来自: 220.133.86.207 (04/01 01:18)