| [ USA ] in KIDS 글 쓴 이(By): Ugaphite (우 가 ) 날 짜 (Date): 2005년 2월 10일 목요일 오전 04시 18분 05초 제 목(Title): Re: 텍스 관련: 1099-G googling을 해 보니까 이런 게 있네요. Q> I received a 2002 1099-G “statement of tax overpayment” form from New York state. It’s for tax year 2001. Do I need to file this on my federal return? A> You are referring to the state (New York) tax refund that was generated on your 2001 New York state income tax return and received during 2002. If you itemized (filed Schedule A) on your 2001 Federal income tax return and deducted your state income taxes, then the refund must be included on your 2002 Federal income tax return as income (on Form 1040, line 10). If you didn’t itemized on your 2001 Federal income tax return (you used the standard deduction), then you don’t have to include the refund as income. 그러니까 주 세금을 연방 세금 결산때 deductable 로 처리했으면, 주 세금에서 환불받은 건 "수입"으로 처리해야 한다는 얘기인 거 같군요. itemized deduction을 하지 않고 그냥 standard deduction으로 처리했으면 제외해도 되구요. " ahemsrjtdms skdml qnstls, wkdkdml qkstkdp qnfrhkgks rjtdlek !! " |