税收

The table below summarizes taxable and non-taxable courses:

• 为何课程须课税?
  • • The 学费减免 Program is a fringe benefit and as such has strict reporting requirements established by the Internal Revenue Service [Internal Revenue Code Sections 117(d), 127 and 132(d)] and the State of California Controller’s Office. 报告 requirements state that the fringe benefit must be taxed in the calendar year in which 得到了好处.
    • 联系 学费减免 Program Coordinator if you have any questions.
• 哪些课程须课税?
  • • 研究生/Doctorate level courses taken by you, the employee, which exceed the $5,250 阈值. The tax will be withheld from your paycheck. 你可以向私人咨询 tax advisor to determine if courses taken are job related pursuant to IRC Section 132(d) and submit the deduction on your personal tax return.
    • 研究生 level courses taken by your qualified dependent will be reported as imputed 你作为雇员的应税收入.
    • 本科 level courses taken by your domestic partner will also be considered 计提应纳税所得额.
• 哪些课程无须课税?
  • • 本科 level courses you, the employee, take are non-taxable.
    • 研究生/Doctorate fees for you, the employee, are non-taxable if the total fees waived do not exceed $5,250 in a calendar year.
• 什么时候收税?
  • • The imputed income is reported to the State Controller's Office once a semester after 入学人口普查. There is no adverse tax reporting on imputed income when an employee or an employee’s dependent drops courses. 
    • The additional tax withholdings are deducted from the employee’s first and second 这篇报道之后的薪水.
• 我要交多少税?
  • • The flat rate tax method is used to determine the amount of imputed tax an employee is subject to if the courses they or their dependents take are taxable.
    • 目前的单一税率是36%.25%; and may be adjusted annually.
    • 该税包括:
      • 联邦税(目前为22%)
      • 州税(目前6.6%)
      • 社会保障税(6.2%) (if the employee is subject to this tax on normal wages)
      • 医疗保险税(1).45%) (if the employee is subject to this tax on normal wages)
    • 计算金额:
      • Total Fees Above Threshold x Flat Tax Rate
      • 例子:
        • 减免费用的总价值= $8,750
        • 阈值= $5,250
        • 单一税率= 36.25%
        • $8,750 - $5,250 = $3,500 Total 应纳税的 Fees
        • $3,500 x 36.25% = $1,268.75 Imputed Tax Value (withheld from two consecutive paychecks)