申报2020年个人所得税注意事项
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laurie
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这个400不用证明
laurie
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多谢，我也用这软件，需要注意一下
cottoncandy
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Eligibility
You are eligible to claim a deduction for home office expenses for the period you worked from home, if you meet all of the criteria:- you worked from home in 2020 due to the COVID-19 pandemic or your employer required you to work from home
- you worked more than 50% of the time from home for a period of at least four consecutive weeks in 2020
- have a completed and signed Form T2200S or Form T2200 from your employer (only applicable if the detailed method is used to complete the claim)
- the expenses are used directly in your work during the period
cottoncandy
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如果是用detailed的方法计算费用，是要填T2200S.
如果用flat rate$2 不需要填，只要填T777S.
For 2020, eligible employees will be able to claim a personal income tax deduction for home office expenses at a flat rate of $2 per day worked at home in 2020 due to COVID-19, up to a maximum of $400. To be eligible for this deduction, employees must have worked more than 50% of the time from home over a period of at least four consecutive weeks in 2020, due to the COVID-19 pandemic. Provided this condition is met, all days worked at home during the year are eligible for the flat rate claim. If multiple employees worked at a single household, each eligible employee is entitled to claim the flat rate deduction using the temporary simplified method.
For purposes of counting the days worked at home, a work day is considered to be one that an employee worked either full time or part time hours from home. The following days would not count as a work day:
www.pwc.com
如果用flat rate$2 不需要填，只要填T777S.
For 2020, eligible employees will be able to claim a personal income tax deduction for home office expenses at a flat rate of $2 per day worked at home in 2020 due to COVID-19, up to a maximum of $400. To be eligible for this deduction, employees must have worked more than 50% of the time from home over a period of at least four consecutive weeks in 2020, due to the COVID-19 pandemic. Provided this condition is met, all days worked at home during the year are eligible for the flat rate claim. If multiple employees worked at a single household, each eligible employee is entitled to claim the flat rate deduction using the temporary simplified method.
For purposes of counting the days worked at home, a work day is considered to be one that an employee worked either full time or part time hours from home. The following days would not count as a work day:
- day off (including weekend days or other days on which no work was performed)
- vacation day
- sick leave day
- other leave or absence
- required to obtain a completed and signed form T2200, Declaration of Conditions of Employment, from their employer
- permitted to deduct any other employment expenses for 2020
Tax Insights Publications
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在最开始问了
