REG: 覚書Corporate Tax の Carry back/forward いろいろ

 (Loss)

  1.  NOL: 2 back + 20 fwd
  2. Capital Loss: 3 back + 5 fwd
    Can't use to offset CY ordinary income (only offset capital gain for CY)
    No LTCG preference = treated as STCG, but no $3000/yr ded. for corp.

(Unused amount)

  1. AMT paid: 0 back + ∞ fwd
    Use as credit against regular income tax for future year
  2. Charitable Contribution: 0 back + 5 fwd
    Excess of 10% total income can't deduct for CY

(Deduction Limit)

  1. Business gift: up to $25/each

(Unsed Credits)

  1. General Business Creidt: 1 back + 20 fwd
    • Greater of
    1. (Regular tax liability - $25,000) X 25%
    2. Tentative Minimum Tax for the year
  2. R&D Tax Credit (part of General Business Credit)
    ⇒ 先にR&D Creidtがない場合のGBC概算を出しておく
    ステップ① Qualified research expenditure（Wages, Supplies）の合計を出す
    ステップ② Minimum Base amountを出す