Stealth taxes.

Journal of AccountancyVol. 191 Nbr. 3, March 2001

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Summary


Hidden tax traps CPAs should be aware of to help clients

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Extract


Stealth taxes.

EXECUTIVE SUMMARY

* HIDDEN TAXES CAN MAKE IT DIFFICULT FOR CPAs to do accurate tax planning. Sometimes, a client's marginal tax rate is not what it might appear to be because of the alternative minimum tax, tax credits and other provisions that come into play in determining the correct tax liability.

* THE TAX RATE ON A CAPITAL GAIN COULD BE 28%, 25% or 20%, depending on the holding period and the type of asset the taxpayer sells. In some cases, however, increased income from the gain can cause a taxpayer to pay tax on income that had previously been excluded or to lose a deduction. These "hidden" taxes sharply increase the actual tax resulting from the capital gain.

* IN OTHER INSTANCES, THE EXTRA INCOME FROM a capital gain could cause a taxpayer to lose the ben...

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