CARES法–国税局发布社会保障税递延指南

2020年4月10日，美国国税局发布了以下形式的指南：常见问题关于雇主延迟支付某些工资税的能力。

根据《 CARES法》第2302条，雇主可以延迟付款’在2020年3月27日至2020年12月31日期间应缴纳的社会保障税份额（6.2％）。延迟的工资税的一半将在2021年12月31日到期，另一半将在2022年12月31日到期。

相同的延期适用于（a）根据《自雇供款法》征收的社会保障税的50％（6.2％）和（b）根据《铁路退休税法》征收给雇主的就业税（6.2％）。

美国国税局（IRS）指南为雇主澄清了延期的几个方面：

首先，美国国税局（IRS）建议其计划修改941表，雇主’2020年第二季度的联邦税收申报表，以反映递延的存款和付款。对于第一季度递延的税款，美国国税局打算在不久的将来发布指导，指导雇主如何反映递延的存款和付款。
其次，美国国税局（IRS）澄清，雇主可以在确定雇主是否有权根据FFCRA的7001或7003条获得带薪休假信用证或根据《 CARES法案》第2301条获得雇员保留信用之前，先推迟缴纳适用税款。
第三，美国国税局（IRS）澄清了根据《薪资保护贷款计划》第1106条获得免除贷款的雇主的例外情况（“PPP Loan”), or Section 1109 of the CARES Act. With respect to PPP贷款 forgiveness, the IRS states in FAQ 4 of the guidance that employers who apply for and receive a PPP贷款 may defer the applicable taxes “直到贷款人签发该日为止，根据《 CARES法》第1106条（g）款的规定，决定免除该笔贷款，而不会导致没有存款和没有支付罚款。” Once an employer receives a decision from its lender that its PPP贷款 is forgiven, the employer is no longer eligible to defer deposit and payment of the employer’在该日期之后应缴纳的社会保障税。在宽免贷款日之前递延的金额将继续递延至2021年12月31日和2022年12月31日。

点击这里进一步解释工资税延期支付，以及《 CARES法案》中影响税收的其他税收规定。佛利 has created a multi-disciplinary and multi-jurisdictional team, which has prepared a wealth of topical client resources and is prepared to help our clients meet the legal and business challenges that the coronavirus outbreak is creating for stakeholders across a range of industries. 点击这里 for 佛利’冠状病毒资源中心可随时了解相关发展，见解和资源，以在这个充满挑战的时期为您的业务提供支持。要直接在收件箱中接收此内容，点击这里并提交表格。

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