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[세무] ★ 제 02차 미국 "생활구호자금"(EIP,Economic Impact Payment)!
글쓴이 : 관리자 날짜 : 2021-01-27 (수) 19:26 조회 : 1443

코로나19로 인한 미국의 생활구호자금(02)

 

유영하 미국세무사

2020. 12. 31



 

미국의회는 미국 전역까지 확산된 코로나19(Corona Virus Disease 2019) 사태로 인해 급박한 경제적 충격으로부터 국민과 경제를 보호하기 위해 2020 3 27 전격적으로 $2.2Trillion 달하는 코로나구호법안(CARES Act, the Coronavirus Aid, Relief, and Economic Security Act) 통과시켰다. 법안으로 인해, 미국 정부(Treasury & IRS) 미국 납세자에게 생활구호자금(EIP, Economic Impact Payment) 지급하고 있다. 법안에 따라, 2020년에 1 EIP 지급하였고, 2020 12 30일부터 2 EIP 지급하기 시작하였다. 따라서 2 EIP 지급 기준과 절차에 대해 알아 보고자 한다.



 

생활구호자금 지급방안(2)

 생활구호자금은 Stimulus Payment라고도 하며 구체적 지급기준은 다음 표와 같다. 2019 귀속미국 소득세 신고를 완료한 납세자 본인과 배우자에게는 $600 지급되며, 부양가족인 자녀에 대해서는 명당 $600 지급된다. 세무신고 유형(Filing Status) 총소득(AGI, Adjusted Gross Income) 기준선(Threshold) 있으며, 기준선 이하에서는 전액을 받게 되며, 기준선 초과시 AGI $100 EIP $5 감소(AGI 5%)하도록 설계되어 있다. 소득이 많아져서 상한선(Upper Bound) 넘으면 EIP 받지 못하도록 되어 있다.

가령 부부합산(MFJ, Married Filing Jointly)으로 소득세 신고를 했으며, 합산 소득은 $100,000이며, 17 미만의 자녀가 2명일 경우 EIP 금액은 $2,400 된다.


계산) $600 2 + $600 2 = $2,400


< 02 EIP >

AGI*

Filing Status

본인

배우자

자녀

Method

수혜대상

Threshold

Upper Bound

$75,000

$87,000

Single

$600

$0

$0

WireTransfer,

Check,Or

Debit Card

Mailing

 

미국납세자

- Tax Filers

or

- Taxpayers

$150,000

$174,000

MFJ

$600

$600

$600/Child

$75,000

$87,000

MFS

$600

$0

$600/Child

$112,500

$124,500

HOH

$600

$0

$600/Child

 *Note, adjusted gross income (AGI) is your gross income like wages, salaries, or interest minus adjustments for eligible deductions like student loan interest or your IRA deduction. Your AGI can be found on line 8b of your 2019 Form 1040.

 *Each of these AGI amounts at which the payment is reduced to $0 increases by $12,000 for each additional qualifying child.



 

지급일정

 개인 소득세 신고시 미국 은행계좌가 등록된 납세자의 경우 2020 12 30일부터 해당 은행계좌로 자동입금이 이루어 지며, 그렇지 않은 경우는 2020 01 05일부터 재무부 발행 수표(Check) 우편으로 받게 된다. 미국이 아닌 미국 국외거주 납세자도 동일한 방식으로 EIP 지급받게 된다. 경우에 따라서는 수표 대신 직불카드(Debit Card) 받게 수도 있다.

그러나 일부 국외 거주자의 경우 우편물을 제때 받지 못하는 경우가 발생할 있다. 미국 세무 신고시 한국주소를 영문으로 번역하여 기입하게 되는데, 번역된 영문이 미국내에서 통용되는 주소보다 길어지면 초과된 부분이 우편주소에 표시되지 않아 배달 되지 못하고 반송되는 경우도 발생하기 때문이다. 이러한 경우에는 우편물 추적(Tracking) 통해 주소변경 재발송 요청(EIP Claim) 절차를 진행해야 한다.

 


 

지급대상

아래 기준을 모두 충족하는 미국 개인 납세자

미국 시민권자, 미국 영주권자, 또는 183일이상 거주자로서 미국 납세자(Form 1040NR 신고하는 Nonresident alien 제외),

적법한 소셜번호 소지자(Must have a Valid Social Security Number),

다른 납세자의 부양가족으로 신고되지 않는 사람(Could not be claimed ad a dependent of another taxpayer), and

총소득기준을 충족하는 사람(Had adjusted gross income under certain limits.)

 



지급방식

1. 자동지급 대상

- Automatically receive EIP by Wire Transfer or Check Mail, therefore, No action required!

2019 연방 소득세 신고를 사람(신고의무가 있으나 신고하지 않은 사람은 속히 신고 필요)

사회보장연금(Social Security Retirement, disability(SSDI), or survivor benefits) 수령하는 사람

철도은퇴연금(Railroad Retirement benefits) 수령하는 사람

- 신고의무가 없어 신고 않은 사람 또는 기타 이유로 신고 하지 않은 사람은 속히 Simple Tax Return 필요

cf) 연간 총소득 $12,400 이하(MFJ $24,800) 사람은 소득세 신고의무 없음(2020 기준)

- 미국 국세청(IRS, Internal Revenue Service) 홈페이지에 개설된 “Economic Impact Payments” 코너에서 “Get My Payment”

접속하면 본인의 EIP 현황, 은행정보 입력 등을 있다.

 https://www.irs.gov/coronavirus/get-my-payment


2. 별도신청 필요

- You can provide necessary information to IRS through Non-Filers : Enter Payment Info.

자동지급 대상자가 아닌 사람, or

Simple Tax Return 하지 않은 사람



 

 


■ EIP 감소 예시


- EIP 기준선 초과시 AGI $100 EIP $5 감소(AGI 5%)하도록 설계되어 있다.


자녀가 없는 경우(Without qualifying child)

 

1. Single(미혼개인), MFS(부부별도, Married Filing Separately)

 

 

Single

MFS

 

 

 

AGI

Decrease

EIP

 

 

$75,000

$0

$600

 

 

$80,000

250

$350

 

 

$85,000

250

$100

 

 

$87,000

100

$0

 

 

 

 

 

 

 

2. HOH(세대주, Head of Household)

 

 

 

 

 

 

HOH

 

 

 

 

AGI

Decrease

EIP

 

 

$112,500

$0

$600

 

 

$117,500

250

$350

 

 

$122,500

250

$100

 

 

$124,500

100

$0

 

 

 

 

 

 

 

3. MFJ(부부합산, Married Filing jointly)

 

 

 

 

 

 

MFJ

 

 

 

 

AGI

Decrease

EIP

 

 

$150,000

$0

$1,200

 

 

$155,000

250

$950

 

 

$160,000

250

$700

 

 

$165,000

250

$450

 

 

$170,000

250

$200

 

 

$174,000

200

$0

 

 

 

 

 

 

 

  

 

 

자녀가 1 있는 경우(With qualifying one children)

 

1. HOH(세대주, Head of Household)

 

 

 

 

 

 

HOH

 

1 Child

 

 

AGI

Decrease

EIP

 

 

$124,500

$0

$600

 

 

$129,500

250

$350

 

 

$134,500

250

$100

 

 

$136,500

100

$0

 

 

 

 

 

 

 

2. MFJ(부부합산, Married Filing jointly)

 

 

 

 

 

 

MFJ

 

1 Child

 

 

AGI

Decrease

EIP

 

 

$162,000

$0

$1,200

 

 

$167,000

250

$950

 

 

$172,000

250

$700

 

 

$177,000

250

$450

 

 

$182,000

250

$200

 

 

$186,000

200

$0

 

 

 

 

 

 

  



 

자녀가 2 있는 경우(With qualifying two children)

 

1. HOH(세대주, Head of Household)

 

 

 

 

 

 

HOH

 

2 Children

 

 

AGI

Decrease

EIP

 

 

$136,500

$0

$600

 

 

$141,500

250

$350

 

 

$146,500

250

$100

 

 

$148,500

100

$0

 

 

 

 

 

 

 

 

2. MFJ(부부합산, Married Filing jointly)

 

 

 

 

 

 

MFJ

 

2 Children

 

 

AGI

Decrease

EIP

 

 

$174,000

$0

$1,200

 

 

$179,000

250

$950

 

 

$184,000

250

$700

 

 

$189,000

250

$450

 

 

$194,000

250

$200

 

 

$198,000

200

$0

 

 

 

 

 

 

 

 

 

기타사항

- EIP 수표를 수령하면 본인이 신분증과 수표를 지참하여 국내 KB국민은행 또는 시중은행에 입금하면 된다. 입금 2 ~ 3주일 소구기간을 거친 환전되어 원화로 계좌에 입금된다. (일부 은행은 소구기간이 1 ~2 정도로 짧게 소요되기도 )

- EIP 수표는 발행일로부터 1년간 유효하며 기간이 경과하면 사용할 없다. 따라서 수표를 수령하면 가능한 속히 은행에 입금하여 현금화 해야 한다.

- 미국의회는 2021 01 현재 03 생활구호자금을 위해 입법을 준비 중에 있다.

 




Treasury and IRS begin delivering second round of Economic Impact Payments to millions of Americans



IR-2020-280, December 29, 2020


WASHINGTON – Today, the Internal Revenue Service and the Treasury Department will begin delivering a second round of Economic Impact Payments as part of the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 to millions of Americans who received the first round of payments earlier this year.

The initial direct deposit payments may begin arriving as early as tonight for some and will continue into next week. Paper checks will begin to be mailed tomorrow, Wednesday, December 30.

The IRS emphasizes that there is no action required by eligible individuals to receive this second payment. Some Americans may see the direct deposit payments as pending or as provisional payments in their accounts before the official payment date of January 4, 2021. The IRS reminds taxpayers that the payments are automatic, and they should not contact their financial institutions or the IRS with payment timing questions.

As with the first round of payments under the CARES Act, most recipients will receive these payments by direct deposit. For Social Security and other beneficiaries who received the first round of payments via Direct Express, they will receive this second payment the same way.

Anyone who received the first round of payments earlier this year but doesn’t receive a payment via direct deposit will generally receive a check or, in some instances, a debit card. For those in this category, the payments will conclude in January. If additional legislation is enacted to provide for an additional amount, the Economic Impact Payments that have been issued will be topped up as quickly as possible.

Eligible individuals who did not receive an Economic Impact Payment this year – either the first or the second payment – will be able to claim it when they file their 2020 taxes in 2021. The IRS urges taxpayers who didn’t receive a payment this year to review the eligibility criteria when they file their 2020 taxes; many people, including recent college graduates, may be eligible to claim it. People will see the Economic Impact Payments (EIP) referred to as the Recovery Rebate Credit (RRC) on Form 1040 or Form 1040-SR since the EIPs are an advance payment of the RRC.

“Throughout this challenging year, the IRS has worked around the clock to provide Economic Impact Payments and critical taxpayer services to the American people,” said IRS Commissioner Chuck Rettig. “We are working swiftly to distribute this second round of payments as quickly as possible. This work continues throughout the holidays and into the new year as we prepare for the upcoming filing season. We urge everyone to visit IRS.gov in the coming days for the latest information on these payments and for important information and assistance with filing their 2021 taxes.”

Authorized by the newly enacted COVID-relief legislation, the second round of payments, or “EIP 2,” is generally $600 for singles and $1,200 for married couples filing a joint return. In addition, those with qualifying children will also receive $600 for each qualifying child. Dependents who are 17 and older are not eligible for the child payment.


Payments are automatic for eligible taxpayers

Payments are automatic for eligible taxpayers who filed a 2019 tax return, those who receive Social Security retirement, survivor or disability benefits (SSDI), Railroad Retirement benefits as well as Supplemental Security Income (SSI) and Veterans Affairs beneficiaries who didn’t file a tax return. Payments are also automatic for anyone who successfully registered for the first payment online at IRS.gov using the agency’s Non-Filers tool by November 21, 2020 or who submitted a simplified tax return that has been processed by the IRS.


Who is eligible for the second Economic Impact Payment?

Generally, U.S. citizens and resident aliens who are not eligible to be claimed as a dependent on someone else’s income tax return are eligible for this second payment.  Eligible individuals will automatically receive an Economic Impact Payment of up to $600 for individuals or $1,200 for married couples and up to $600 for each qualifying child.  Generally, if you have adjusted gross income for 2019 up to $75,000 for individuals and up to $150,000 for married couples filing joint returns and surviving spouses, you will receive the full amount of the second payment. For filers with income above those amounts, the payment amount is reduced. 

How do I find out if the IRS is sending me a payment?

People can check the status of both their first and second payments by using the Get My Payment tool, available in English and Spanish only on IRS.gov. The tool is being updated with new information, and the IRS anticipates the tool will be available again in a few days for taxpayers.

How will the IRS know where to send my payment? What if I changed bank accounts?

The IRS will use the data already in our systems to send the new payments. Taxpayers with direct deposit information on file will receive the payment that way. For those without current direct deposit information on file, they will receive the payment as a check or debit card in the mail. For those eligible but who don’t receive the payment for any reason, it can be claimed by filing a 2020 tax return in 2021. Remember, the Economic Impact Payments are an advance payment of what will be called the Recovery Rebate Credit on the 2020 Form 1040 or Form 1040-SR.

Will people receive a paper check or a debit card?

For those who don’t receive a direct deposit by early January, they should watch their mail for either a paper check or a debit card. To speed delivery of the payments to reach as many people as soon as possible, the Bureau of the Fiscal Service, part of the Treasury Department, will be sending a limited number of payments out by debit card. Please note that the form of payment for the second mailed EIP may be different than for the first mailed EIP. Some people who received a paper check last time might receive a debit card this time, and some people who received a debit card last time may receive a paper check.

IRS and Treasury urge eligible people who don’t receive a direct deposit to watch their mail carefully during this period for a check or an Economic Impact Payment card, which is sponsored by the Treasury Department’s Bureau of the Fiscal Service and is issued by Treasury’s financial agent, MetaBank®, N.A. The Economic Impact Payment Card will be sent in a white envelope that prominently displays the U.S. Department of the Treasury seal. It has the Visa name on the front of the Card and the issuing bank, MetaBank®, N.A. on the back of the card. Information included with the card will explain that this is your Economic Impact Payment. More information about these cards is available at EIPcard.com.

Are more people eligible now for a payment than before?

Under the earlier CARES Act, joint returns of couples where only one member of the couple had a Social Security number were generally ineligible for a payment – unless they were a member of the military. But this month’s new law changes and expands that provision, and more people are now eligible. In this situation, these families will now be eligible to receive payments for the taxpayers and qualifying children of the family who have work-eligible SSNs. People in this group who don’t receive an Economic Impact Payment can claim this when they file their 2020 taxes under the Recovery Rebate Credit. 

Is any action needed by Social Security beneficiaries, railroad retirees and those receiving veterans’ benefits who are not typically required to file a tax return?

Most Social Security retirement and disability beneficiaries, railroad retirees and those receiving veterans’ benefits do not need take any action to receive a payment. Earlier this year, the IRS worked directly with the relevant federal agencies to obtain the information needed to send out the new payments the same way benefits for this group are normally paid. For eligible people in this group who didn’t receive a payment for any reason, they can file a 2020 tax return.

I didn’t file a tax return and didn’t register with the IRS.gov non-filers tool. Am I eligible for a payment?

Yes, if you meet the eligibility requirement. While you won’t receive an automatic payment now, you can still claim the equivalent Recovery Rebate Credit when you file your 2020 federal income tax return.

Will I receive anything for my tax records showing I received a second Economic Impact Payment?

Yes. People will receive an IRS notice, or letter, after they receive a payment telling them the amount of their payment. They should keep this for their tax records.

Where can I get more information?

For more information about Economic Impact Payments and the 2020 Recovery Rebate, key information will be posted on IRS.gov/eip. Later this week, you may check the status of your payment at IRS.gov/GetMyPayment. For other COVID-19-related tax relief, visit IRS.gov/Coronavirus.




   

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