បេក្ខជន Oscar បង់ពន្ធលើ 'អំណោយ' $140,000 — ទម្រង់ IRS 1099 និយាយថាគ្មានអំណោយ

Everyone likes free stuff, no matter who they are, and the Academy Awards every year hands out pricey gifts. Maybe things are more austere this year, since a gift bag for top nominees in the past has been jam-packed and worth $205,000. This year, it’s a more svelte $140,000 worth of stuff, but that’s still a lot. Take a look inside the six-figure swag bag for nominees. It includes 50 gift items put together by an LA marketing company, Distinctive Assets. They get luxurious trips, delectable snacks, beauty and skincare treatments, and even a Scottish title and (very small) plot of land to call their own from Highland Titles. Companies pay promoters to place their gear in gift bags so stars will use it, hopefully somewhere on camera. The companies pay a fee to donate the goodies, and nominees get the pricey items for free. Everyone wants celebs to show off their gear, so companies naturally write off the cost on their taxes. That’s a legitimate business expense on their taxes, but it’s worth thinking about the recipient’s side of the equation too. Some celebs turn down gifts, but why would anyone say no to free stuff? One reason is taxes, the celebs have to report the value of what they receive as income, and the taxes can be big.

How can ‘gifts’ be taxed as income? The answer is when they are not really gifts. And the pricey items add up.Top federal taxes are 37%, although they might go up, and then there is California tax topping out at 13.3%. For many, the total tops 50%, especially since you can only deduct $10,000 in state taxes. In addition to these stellar gifts, nominees will also receive vouchers for cosmetic procedures, personal training sessions, life coaching and so much more. There’s plenty more too, and it is all taxable even if it is not provided in cash. Back in 2006, the Academy stopped ជាផ្លូវការ ការផ្តល់អំណោយដោយសារតែ ការពិនិត្យ IRS, so the gifts now are not formally part of the Academy. For years, the entertainment industry and the IRS locked horns over the tax treatment of these “gifts.”

Eventually, the tax disputes were settled, with swag ត្រូវបានជាប់ពន្ធយ៉ាងច្បាស់ហើយតារាល្បី ៗ ទទួលបានទម្រង់ IRS 1099. And its not just celebs, so if you get a gift bag, you have taxable income equal to its fair market value. Can’t you argue this was a “gift” so it isn’t income? With family sure, but not in this context, since these merchants don’t give them solely out of affection or respect. Although the value of these goodies really isn’t pay, you still have to report it on your tax return. In case any attendees forget, they receive an ទម្រង់ IRS 1099 រាយការណ៍វា និងទាំងនេះ ទម្រង់ 1099 គឺជាគន្លឹះនៃពន្ធរបស់អ្នក។ ប្រសិនបើអ្នកបរាជ័យក្នុងការរាយការណ៍វា វាអាចជា អាក្រក់ជាមួយវិក័យប័ត្រពន្ធ IRS និងការពិន័យ.

How about gift certificates or vouchers for trips or personal services? If you redeem the certificates or vouchers, you include the fair market value of the trip or service on your tax return. If you make a selection in a ‘free shopping room,’ the value of your selection is income too. Still, some celebs regift the bags or turn them down. They can take a charitable contribution deduction if they donate the gift bag to a qualified charity. But the fair market value of the gifts must still be reported on their tax returns. Vendors distributing gifts issue IRS Forms 1099-MISC. So why don’t celebs receive a Form 1099 when they say “thanks, but no thanks?” A Form 1099 tags you with income. It can be tough to untangle when you ដឹងថាទម្រង់ 1099 របស់អ្នកខុស។

Cash can feature at the Oscars too. Some years ago, ការស្លៀកពាក់ស្ត្រីប្រចាំថ្ងៃ reported that Meryl Streep cancelled a Chanel custom couture creation after the fashion house refused to បង់ឱ្យនាង to wear it to the Oscars. The $105,000 couture dress was already in production when Streep’s team allegedly said, “Don’t continue the dress. We found somebody who will pay us.” A representative for Ms. Streep denied that claim, saying it is against Ms. Streep’s personal ethics to be paid to wear a gown on the red carpet. But stories of pay-to-play still come up from time to time. The អ៊ីមែល​ប្រចាំថ្ងៃ ធ្លាប់​បាន​កត់​សម្គាល់​ថា វា​មិន​មែន​ជា​រឿង​ចម្លែក​ទេ​សម្រាប់​តារា​ល្បីៗ​ដែល​រក​ប្រាក់​បាន​ដោយ​ការ​ស្លៀក​សម្លៀក​បំពាក់ គ្រឿងអលង្ការ និង​គ្រឿង​សម្រាប់​កម្មវិធី​ប្រគល់​រង្វាន់​ធំៗ។ អ្នក​ខ្លះ​ត្រូវ​បាន​គេ​រាយការណ៍​ថា​ទទួល​បាន​រហូត​ដល់​ទៅ ២៥ ម៉ឺន​ដុល្លារ​ដើម្បី​ស្លៀក​ពាក់​លើ​កម្រាល​ព្រំ​ក្រហម។

Swag ឬ​អត់ បើ​តារា​ល្បី​ត្រូវ​បង់​ថ្លៃ​ស្លៀក​ទៅ​ចូលរួម​កម្មវិធី តើ​អាច​ដាក់​ហោប៉ៅ​លុយ​បាន​ឬ​ក៏​ជាប់​ពន្ធ? ដូចជាអ្វីៗផ្សេងទៀត IRS ទទួលបានការកាត់បន្ថយរបស់វា។ ហើយខណៈពេលដែលការអនុវត្តប្រហែលជាមិនត្រូវបានពិភាក្សាយ៉ាងទូលំទូលាយ មានការសង្ស័យតិចតួចដែលអ្នករចនាដែលបង់ថ្លៃគួរតែចេញឱ្យតារានូវទម្រង់ IRS 1099 សម្រាប់ថ្លៃសេវា។ ទម្រង់ IRS 1099 ត្រូវបានទាមទារសម្រាប់កាបូបអំណោយ Oscars ផងដែរ។ កាលពីមុន បណ្ឌិត្យសភាសិល្បៈ និងវិទ្យាសាស្ត្រភាពយន្ត ប្ដឹង​ទ្រព្យ​សម្បត្តិ​ពិសេស for promoting the gift bags as “official” Oscars swag. The lawsuit claimed that, “Distinctive Assets uses the Academy’s trademarks to raise the profile of its ‘gift bags’ and falsely create the impression of association, affiliation, connection, sponsorship and/or endorsement.” The lawsuit was ដោះស្រាយដោយមិត្តភាព. ប្រសិនបើប្រាក់ណាមួយត្រូវបានផ្លាស់ប្តូរ IRS ប្រហែលជាទទួលបានមួយចំនួនផងដែរ។ ពន្ធលើពាក្យបណ្ដឹងច្រើនតែពឹងផ្អែកលើពាក្យទូទាត់។ នោះគឺជាម្នាក់ក្នុងចំណោម ច្បាប់ IRS ចំនួន 5 អំពីរបៀបដែលការទូទាត់បណ្តឹងត្រូវបានបង់ពន្ធ.