请教一个报税问题

heaven

请问去年炒股的盈利是不是可以用以前carry over的loss抵消掉
比如2008年亏了2万
2009年争了3万
是不是只需要报1万的税

如果2009只挣了1万
不光这1万不用交税了，还可以顶掉其他3000块收入的税款

多谢

mab

you can only deduct $3000, but you can deduct until no more left (If I remember correctly)

marketstudent

回复 1# heaven
Your statement is correct.

heaven

这是网上找的
A tax loss carryforward is a technique used in accounting, which can allow
you to report losses up to seven years after they occur (in most cases) to
minimize paying taxes in a year when a company or an individual has had a
high profit. Sometimes the tax loss carryforward occurs naturally as a
result of limits on the amount of loss that can be deducted in a certain
year. People or businesses then carry forward the amount above that limit to
the next year to reduce overall tax payments. At other times, when tax
amounts are low, part or all of losses may be deducted in a year when
someone or some business makes more profit.

heaven

多谢呀

回复  heaven
Your statement is correct.
marketstudent 发表于 2010-3-7 20:49

heaven

那个是用来抵销其他收入的
用来抵销盈利好像没有限制

you can only deduct $3000, but you can deduct until no more left (If I remember correctly)
mab 发表于 2010-3-7 20:47

heaven

在网上找到一个详细的例子
http://www.fairmark.com/capgain/capgain.htm
多谢大家


What about capital losses?

Capital losses are used first to offset capital gains. If there are no
capital gains, or if the capital losses are larger than the capital gains,
you can deduct the capital loss against your other income — up to a limit
of $3,000 in one year. If your overall capital loss is more than $3,000, the
excess carries over to the next year. In other words, you treat the extra
portion as if it were an additional capital loss in the following year.

Example: In 2007 Ted had a $4,000 capital gain, and a capital loss of $11,
400. He used $4,000 of the capital loss to offset the capital gain: that
left a net capital loss of $7,400. He claimed $3,000 of the loss on his 2007
return. The effect was to reduce his taxable income by $3,000. Ted was in
the 28% bracket, so the loss decreased his 2007 income tax by $840. The
remaining $4,400 of capital loss carried over to his 2008 return. In 2008 he
had a $500 capital gain and no capital losses except for the carryover. So
he used $500 of the $4,400 carryover to offset the gain, leaving a capital
loss of $3,900. Once again, Ted deducts $3,000 of the loss — and carries
over the remaining $900 to 2009.