Topic No. 307 Backup Withholding | Internal Revenue Service

Topic No. 307 Backup Withholding | Internal Revenue Service

You may be subject to backup withholding and the payer must withhold at a flat 24% rate when:

• You don't give the payer your TIN in the required manner.
• The IRS notifies the payer that the TIN you gave is incorrect.
• The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. The IRS will do this only after it has mailed you four notices over at least a 120-day period.
• You fail to certify that you're not subject to backup withholding for underreporting of interest and dividends.

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Capital Loss Carryovers Can Cut Your Tax Bill for Years

Capital Loss Carryovers Can Cut Your Tax Bill for Years

That means that if you bought a stock last November or December that has lost a lot of money, you should strongly consider selling it now rather than later, before your losses get treated as long-term. Coal stocks are a prime example, with Alpha Natural Resources (NYSE: ANR), Peabody Energy (NYSE: BTU), and CONSOL Energy (NYSE: CNX) all having posted losses of 25% to 75% since late 2011 due to weak coal demand stemming from low natural gas prices and slowing economic growth in coal-hungry markets like China. Solar stocks have been under similar pressure, with First Solar (Nasdaq: FSLR) and SunPower (Nasdaq: SPWR) among the many companies in the industry that have seen major share declines due to big losses and a glut of products.

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我对HSA颇有研究，来解释一下。

我对HSA颇有研究，来解释一下。

第一，HSA肯定是不交所得税。但是SS和medicare的税，要根据plan的设置。有些plan
要交，有些plan不要交。如果HSA是Section 125 "cafeteria" plan,就不要交SS和
medicare。你可以直接问HR，HR知道这个什么意思。一般来说，公司有match的plan，
大多是Section 125 "cafeteria" plan。
第二，取钱不要交SS和medicare的税。因为IRS对HSA当初交没交过SS税，没有记录，所
以一律不交。根据取钱的用途，不交所得税，或者交所得税。根据年龄，可能还要罚税。
第三，HSA和FSA完全不同的是。HSA不需要当年花掉，而且是自己管理，自己给自己报

Read full article from 我对HSA颇有研究，来解释一下。