(Continued) Taxpayer C Drug rehabilitation expenses: $4,400 Wheelchair purchase: $800 Health club membership fee: $700 Plastic surgery to corr

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1 TBS #15 は Released 2013 Simulation です TASK-BASED SIMULATION 15: Medical Expenses Medical Expense The Internal Revenue Service (IRS) is auditing Form 1040, U.S. Individual Income Tax Return, for the following individual clients for year 2 and the audits are focused on medical expenses claimed. Calculate the allowable year 2 medical expense deduction for each taxpayer, if any, before the adjusted gross income (AGI) limitation. Assume that there are no insurance reimbursements of medical expenses, unless otherwise noted. For each of the taxpayers, enter the correct amount in the associated shaded cell in the Allowable deduction column. Enter a zero (0), if the taxpayer is not entitled to a year 2 medical expense deduction. Enter all amounts as positive values. < 日本語訳 > IRS は下表の納税者の Year 2の Form 1040: 連邦個人所得税申告書に関して税務調査を行い申告した医療費に注目した各納税者の Year 2の医療費控除額 ( AGI を基準とした控除制限適用前 ) を計算しなさいなお特に記載がない限り医療費の保険による払戻しはないと仮定する各納税者に関して網掛けのセルに控除の対象となる医療費の正しい金額を入力しなさい控除の対象となる医療費がない場合にはゼロを入力すること全ての金額をプラスの値で入力すること下表の日本語訳は次のページの日本語解説を参照のこと Taxpayers Allowable deduction 1 Taxpayer A Prescription drugs: $450 Herbal weight-loss supplements and vitamins recommended by physician: $1,200 Eye examinations and eyeglasses: $650 Removal of appendix: $2,800 2 Taxpayer B Medical insurance premiums paid from after tax income: $1,500 Tooth extraction: $900 Surgery to remove facial wrinkles: $3,500 Nonprescription drugs: $200 Hearing aid: $2,600 Received medical insurance reimbursements of $500 in year 2 and $200 in January of year 3 for these expenses. (Continued) 2 60

2 (Continued) Taxpayer C Drug rehabilitation expenses: $4,400 Wheelchair purchase: $800 Health club membership fee: $700 Plastic surgery to correct injuries sustained in an auto accident: $7,500 Taxpayer D Emergency room fees: $2,800 Cost of crutches: $150 Dental insurance premium: $700 Cost of wigs relating to hair loss resulting from chemotherapy treatments: $2,000 Received medical insurance reimbursement of $1,000 in year 2 Taxpayer E Prescription drugs: $2,600 Annual physical exam: $750 Cost of liposuction: $1,800 Foot surgery: $1,600 Taxpayer F Transportation costs for medical and dental examinations: $125 Physical therapy expenses: $6,200 Dental implants: $6,500 Hearing aid batteries: $25 Nonprescription drugs recommended by physician to aid sleep: $250 Received medical insurance reimbursement of $750 in year 3 for these expenses 2 61

3 1. $3,900 Prescription drugs 処方薬 $ 450 Eye examinations and glasses 視力検査及びメガネ代 650 Removal of appendix 盲腸の切除 2,800 Total $ 3,900 Herbal loss supplements and vitamins are not deductible, even if recommended by a physician. Only prescription medication is deductible. 処方薬ではないサプリメントやビタミン剤は医療費控除の対象とはならない薬は処方箋 (prescription) によるものみ控除の対象となるので注意しよう 2. $4,500 Medical insurance premium 医療保険料福利厚生ではない $ 1,500 Tooth extraction 抜歯 900 Hearing aid 補聴器 ( 身体の障害に関連するコスト ) 2,600 Insurance reimbursements Year2における保険からの払戻し (500) Total $ 4,500 Cosmetic surgery to remove wrinkles and nonprescription drugs are not deductible. 顔のしわをとるための美容整形および処方薬ではない薬は医療費控除の対象とはならない Only the reimbursements received in Year 2 are subtracted from the deductible amount. The $200 reimbursements received in Year 3 might be included in Year 3 taxable income under the tax benefit rule. 現金主義であるため翌 Year 3 の 1 月に払戻しを受けた $200 はタックスベネフィットルールにより Year 3 の GI に含めることになる 3. $12,700 Drug rehabilitation expenses 薬物リハビリテーション費用 $ 4,400 Wheelchair 車椅子の購入費用 ( 身体の障害に関連するコスト ) 800 Plastic surgery for injuries けがを治すための形成手術 7,500 Total $ 12,700 The health club membership fee is not deductible. スポーツジムの会費は控除できない 2 62

4 4. $4,650 Emergency room fees 緊急治療室 $ 2,800 Cost of crutches 松葉づえ 150 Dental insurance premium 歯科治療 ( 医療 ) 保険料 700 Cost of wigs かつら代 2,000 Insurance reimbursement 保険からの払戻し (1,000) Total $ 4,650 The wigs are deductible because they relate to a medical condition as a result of the chemotherapy. 科学療法により頭髪を失ったことに関連するという記述があるためかつら代も医療費控除の対象となる 5. $4,950 Prescription drugs 処方薬 $ 2,600 Annual physical exam 定期検診 750 Foot surgery 足の手術 1,600 Total $ 4,950 The liposuction is a nondeductible cosmetic surgery expense. 脂肪吸引 (liposuction) 費用は美容整形の手術費用となり控除できない 6. $12,850 Transportation costs for medical purposes 通院交通費 $ 125 Physical therapy 理学療法 6,200 Dental implants 歯のインプラント 6,500 Hearing aid batteries 補聴器の電池 25 Total $ 12,850 Non prescription drugs are not deductible. 薬は処方箋 (prescription) によるものみ控除の対象となるので注意しよう The reimbursement was received in Year 3 and might be included in Year 3 taxable income under the tax benefit rule. 現金主義であるため翌 Year 3 に払戻しを受けた $750 はタックスベネフィットルールにより Year 3 の GI に含めることになる 2 63

5 TBS #9 は Released 2013 Simulation です TASK-BASED SIMULATION 9: Basis in Partnership Basis in Partnership During years 1 and 2, Smith and Parker were equal partners in the ABC Partnership, a computer technology business involving web site design and computer hardware repair. At start-up of the ABC Partnership on January 1, year 1, Smith and Parker each contributed $50,000 in cash. During Year 1, Smith and Parker each contributed an additional $15,000 and received distributions of $2,000 each. ABC Partnership reports the following items during year 1: < 日本語訳 > Year 1 及び 2 において Smith 氏と Parker 氏はウエブデザインやコンピュータハードウエアの修繕などを含むコンピュータテクノロジービジネスを行う ABC パートナーシップの均等パートナーであった Year 1 の 1 月 1 日の ABC パートナーシップ開業時 Smith 氏と Parker 氏は各 $50,000 の現金拠出を行った Year 1 において Smith 氏と Parker 氏は各 $15,000 の追加拠出を行い各 $2,000 の分配を受領した ABC パートナーシップは Year1 において以下の項目を申告した : Item Year 1 Ordinary income from trade or business activities as reported on Schedule K of the partnership return for allocation to the partners 46,000 Interest income 1,400 Life insurance premiums paid on lives of partners (partnership is beneficiary) 800 Penalties paid for late payment to payroll taxes 200 Guaranteed payment to Parker 10,000 Purchase of land for investment 6,000 Use the table below to determine Smith s tax basis in the partnership interest at the end of year 1. Not all entries may be needs for the determination. For any item not needed, enter a zero (0). Decreases in tax basis should be show as negative values. < 日本語訳 > 下表を用いて Smith 氏の Year1 期末における持分の basis を計算しなさい全項目が計算に必要なわけではない不要な項目についてはゼロを入力することなお持分の basis の減少はマイナスの値で入力すること 1 Item Year 1 2 Smith s beginning tax basis 50,000 3 Ordinary income from trade or business activities 4 Interest income 5 Life insurance premiums paid on lives of partners (partnership is beneficiary) 6 Penalties paid for late payment to payroll taxes 7 Guaranteed payment to Parker 8 Additional capital contributions 9 Distributions 10 Purchase of land for investment 11 Smith s tax basis at end of year 86,200 4A-42

6 1 Item Year 1 2 Smith s beginning tax basis 50,000 3 Ordinary income from trade or business activities 23,000 4 Interest income Life insurance premiums paid on lives of partners (partnership is beneficiary) (400) 6 Penalties paid for late payment to payroll taxes (100) 7 Guaranteed payment to Parker 0 8 Additional capital contributions 15,000 9 Distributions (2,000) 10 Purchase of land for investment 0 11 Smith s tax basis at end of year 86,200 3.~6. は配分割合 = 均等 : 各 50% に応じてパススルーされる 3. Ordinary Income( パートナーシップの通常事業所得 ): $23,000 Smith s 50% portion of the $46,000 ordinary income given. パートナーシップの通常事業所得の割り当て分はパススルー課税により持分の basis を増加させる 4. Interest income( 利子収入 ): $700 Smith s 50% portion of the $1,400 interest income given. パートナーシップの利子収入の割り当て分はパススルー課税により持分の basis を増加させる非課税所得 ( 地方債の利息 ) の割り当て分についてもパートナーの持分の basis を増加させる 5. Life Insurance Premiums( パートナーシップが保険金の受取人である生命保険料 ): $(400) Smith s 50% portion of the $800 life insurance premiums paid. This is a nondeductible expense, but does reduce the partners basis. パートナーに対してかけている生命保険料はそのパートナーシップが保険金の受取人である場合税法上控除できない税法上控除できない費用の割り当て分についてもパートナーの持分の basis を減少させる 6. Penalties paid on late payment of payroll taxes( 給与税の延滞納付に伴う罰則金 ): $(100) Smith s 50% portion of the $200 penalties paid. This is a nondeductible expense, but does reduce a partner s basis. 給与税の延滞納付に伴う罰則金は税法上控除できない上記 5. と同様にパートナーの持分の basis を減少させる 4A-43

7 7. Guaranteed Payment to Parker: $0 The entire amount is allocated to Parker. None of this is allocated to Smith, so it will not affect Smith s basis. Parker 氏に対する Guaranteed Payment である ( Parker 氏の持分の basis にも影響を与えない ) ため Smith 氏には関係ない 8. Additional Capital Contributions( 追加拠出 ): $15,000 This amount is given in the facts. Smith 氏と Parker 氏は各 $15,000 の追加拠出を行っている追加拠出はパートナーの持分の basis を増加させる 9. Distributions: $(2,000) This amount is given in the facts. Smith 氏と Parker 氏は各 $2,000 の分配を受領している分配はパートナーの持分の basis を減少させる 10. Purchase of Land for Investment: $0 The purchase of an asset does not affect the income of the partnership and has no effect on a partner s basis. パートナーシップの資産の取得はパートナーシップの所得に影響を与えることはなくパートナーの持分の basis に影響を与えないもしパートナーシップが借入金で資産を取得した場合はパートナーシップの負債の増加によりパートナーの持分の basis は増加させる 4A-44

Simulation1-4

Simulation 1 AICPA 2009 Release Deferred Taxes Simulation1-1 Simulation1-4 Stanhope, Inc. C corporation 33% 2 2 Stanhope 1 12 31 $11,000 2 $5,000 $15,000 2 12 31 $21,000 $8,000 GAAP GAAP 1 12 31 2 2 12