Covid relief bill, unemployment taxes

Not looking for a debate about this

But one of the things I read is that 2020 unemployment income is not taxable anymore. Up to $10,200 for single filer, $20,400 for married couples. Also I think that unemployment income is no longer going to be used for adjusted gross income?

So if you’ve already filed your 2020 income taxes, you will have to amend your tax return.

One of my kids was furloughed during the shutdown and this will be a somewhat large change. Not only will they get back the taxes they paid, now AGI will be below the threshold for a full stimulus check.

I wonder if it will change the other 2 stimulus checks they received?

Any other changes I haven’t thought of. Or correct me if I didn’t interpret this correctly

There is no guidance out yet, to my knowledge, so it’s a “wait and see” thing.

Something else to think about is whether your state is going to couple with making unemployment tax-free. At our office, we will wait a bit to see, before starting amendments.

Another provision is that if you received the advance premium tax credit on your ACA health plan, and received too much in 2020, you do not have to pay it back. This is going to save one of our clients $14,000.

Wow! $14,000 is a chunk of change!

Yes the first 10,200 or 20,400 for married is tax free if AGI is below $150k. If return is already filed they are trying to work out the kinks. If an amended return is necessary note that amended returns can only be filed by hard copy, not electronically and they’re literally a pain in the ass. We had to do one for 2018 and because of covid and the backlog it took more than a year for it to be processed.

My daughter was claimed as a dependent on my 2019 taxes so she did not get one of the first stimulus checks. She was not a dependent in 2020 and lost her job due to Covid, as many have. Will they be going back to 2019 to qualify for this stimulus. Or, if 2020 taxes filed can that be used for qualification? I would think a lot of 2020 unemployed really need that check?

If her income is below $75k as a single filer she will qualify for the max amount.

When your daughter files her 2020 return, it will ask if she received an Economic Impact Payment to which she should say no. She should then be eligible for all the back stimulus which will come in the form of a refund. She needs to make sure you don’t claim her for 2020 and that she clicks the box that no one else can claim her also. The sooner she files, the sooner she will get the $1200 and $600 payments from last year plus the $1,400 from this year (which she will get based on her 2020 taxes).

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I would hold off filing for the IRS to enact the changes that unemployment will not be taxed up to 10,200. Until now unemployment was taxed so wait a bit

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The bill has already been signed, so it’s law. It’s also only on unemployment of up to $10,200 and @coralbrook didn’t mention how much if any unemployment her daughter received if any.

The issue is that people who already filed will need to amend their returns with a 1040-X. Although further guidance from IRS is still needed. See below for info on that. https://time.com/nextadvisor/taxes/how-to-claim-unemployment-tax-exemption/

If she is independent for 2020 taxes, and didn’t receive the prior stimulus payments, she should claim them when filing her 2020 taxes. ‘THEY’ will not go back and adjust, she had to claim the amounts. My daughter told me one of the first questions on Turbo Tax was whether you received the payments. If not, then the programs allow you to claim it.

The IRS has a guidance page up on the unemployment tax waiver:

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I’m so psyched for my daughter. She got unemployment in 2020 and also didn’t get any stimulus check payments since she was our dependent in 2019. We could have claimed her as a dependent in 2020 but told her if she would pay our “loss” by not declaring her, $500, she could declare herself. Originally, this would have just saved her the amount due to her college tuition. Now it will save her another $2,800, approximately! Whoo hoo! I know cash flow is difficult for her at the moment, so this will help her a lot. :0

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Just be careful of this from the IRS website (note the word “cannot” versus “choose not to”):

Dependents: I didn’t receive the Economic Impact Payment because I was claimed as a dependent on someone else’s return. Can I claim the credit if I’m not a dependent in 2020? (added February 5, 2021)

Maybe. If you cannot be claimed as a dependent on someone else’s return for the 2020 tax year, you may be eligible to claim the Recovery Rebate Credit if all other eligibility requirements are met.

OK, thanks for the heads-up. I will ask the CPA.

My D just filed last night. She owed taxes because of unemployment income but she did get a $1800 rebate recovery line item for the stimulus payments she did not receive in 2020. Hopefully she will not fall through the cracks for the 2021 stimulus payment. And guess she will be able to file an amended return to get back taxes paid on the unemployment income at some point

From all I’ve read at a software tax prep website, and the IRS website, she may not need to file an amended return to handle the changed tax status of the unemployment income. The IRS is working out how to handle the (many, many) cases like your DD. Patience is the keyword right now with regards to these new developments.

Yes, our CPA said it will be a few weeks until this can be processed.

I just had the oddest thing happen and thought maybe someone has an explanation.

I did not qualify for the first or second stimulus checks in 2020 based on 2019 tax return income too high. I have not filed my 2020 tax return yet

Suddenly yesterday there is a $2800 direct deposit from IRS. I guess that is double the $1400 stimulus payment. There is no way I can think of that I qualify for the payment, let alone doubled since my husband passed in 2018. I am not about to spend it but I’m also not going to waste my precious time on hold with the IRS for days. I’ll just have to see how they are going to clean this up.

@coralbrook - I do not know any of your details, and this being a college board, could this be due to a college aged dependent (and you) being eligible based on income for two?

But I do like your philosophy of waiting instead of wasting time on the phone. I hope you are able to keep it (legally).

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The IRS says that they are going to try and refund the unemployment tax for those who have already filed. So no need to file an amended return.

Boy, what a mess!

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