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IRS issues final and proposed regs on new Medicare taxes

机译:国税局发布关于新医疗保险税的最终法规草案和拟议法规

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摘要

In late November 2013, the Internal Revenue Service issued final regulations on the 3.8 percent Medicare contribution tax on net investment income and the additional 0.9 percent Medicare tax on earned income. The IRS had issued proposed reliance regulations in late 2012. The IRS also issued new proposed reliance regulations in certain areas where significant changes were being made to the 2012 proposed regulations on net investment income. In general, the final regulations follow fairly closely the original proposed regulations. A number of clarifications are made and a number of changes proposed by commentators are discussed, along with explanations as to whether each change was adopted or not and why.
机译:2013年11月下旬,国税局发布了关于净投资收入的3.8%联邦医疗保险缴纳税和收入收入额外的0.9%联邦医疗保险税的最终规定。国税局于2012年末发布了拟议的依赖条例。国税局还在某些领域发布了新的拟议的依赖条例,该领域对2012年的净投资收益拟议法规进行了重大更改。一般而言,最终法规非常接近最初提出的法规。进行了许多澄清,并讨论了评论员提出的许多更改,并说明了是否采用了每个更改以及原因。

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