Thinking about offering your employees a 401(k) plan? Already offer a retirement plan to your team? Either way, you’ll want all of the juicy details about the 401(k) tax credits for employers. Get the scoop on the 401(k) tax credit and how you can use it to lower your tax liability.

税收抵免如何工作

一种tax credit is a dollar-for-dollar amount businesses can use to reduce their tax liability. The credits directly lower what you owe in taxes. How much it lowers in taxes depends on the amount of the credit.

Say you have $50,000 of taxable business income. A $1,000 tax credit would directly lower your tax bill by $1,000.

只有合格的企业或个人才能利用某些税收抵免。这意味着您必须满足特定要求才能获得税收抵免。

税收抵免可以激励企业主为员工和工作环境增加企业的利益。

401（k）tax credits for employers

一些企业可能有资格获得401（k）税收抵免，这要感谢Semi-New Secure Act。是你的？继续阅读以下以了解有关税收抵免的信息401（k）。

SECURE Act 401(k) tax credits

这Setting Every Community Up for Retirement Enhancement（Secure）法案为提供退休计划和参与雇员的雇主提供了许多优势。

该法律于2019年签署的《安全法》为小型企业创造了增强的税收抵免：

• 启动新的401（k）计划和/或
• 在任何401（k）计划中添加自动注册功能

简而言之，符合条件的小型企业可以根据《安全法》获得两种类型的税收抵免：1。启动税收抵免和2.自动注册税收抵免。

这act incentivizes employers to start a 401(k) plan for their employees by offering 401(k) tax credits. And in turn, lowers a company’s应纳税额。

《安全法》的401（k）税收抵免是多少？

《启动安全法》税收抵免额是您合格启动成本的50％，直到较大：

• $ 500OR
• 这lesser of:
  • $ 250乘以non-highly compensated employeeswho are eligible to participate in the planOR
  • $5,000

Quick side note: What are eligible startup costs? These include ordinary and necessary costs to set up and administer the retirement plan and educate your employees about the plan.

对于自动注册信贷，小型企业可以通过为新的或现有的401（k）计划添加自动注册功能来额外获得500美元的税收抵免。

信用对多长时间有益？

符合条件的小型企业可以要求该计划的前三年中的每一年。他们还可以选择在计划生效的纳税年度之前的纳税年度开始索取学分。

合格的启动成本和信用的自动化入学部分都可以使用长达三年。

What’s the maximum credit an employer can receive?

那么，雇主总共可以收到多少401（k）税收抵免？好问题。合并后，雇主的税收抵免每年最高可达5,500美元（从合格的启动费用信贷中最高5,000美元，自动入学信贷$ 500）。

信用的最高金额为$ 5,500，三年的最高金额为$ 16,500（$ 5,500 x 2）。

谁有资格获得学分？

要索取401（k）税收抵免，您必须开会三个都以下要求：

• You had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year,
• 您至少有一个计划参与者，他们是一名无高度补偿的员工，一种ND
• In the three tax years before the first year you’re eligible for the credit, your employees weren’t substantially the same employees who received contributions or accrued benefits in another plan sponsored by your business, a member of a controlled group that includes you, or a predecessor of either

Which plans qualify for the credit?

简化的员工养老金（SEP），合格的401（k）计划以及员工（简单）IRAS合格的储蓄激励计划。

一种403(b) plan和独奏401 (k)计划不要有资格获得信用。

您如何要求信用？

如果您有资格获得学分，则可以提交IRS表格8881, Credit for Small Employer Pension Plan Startup Costs and Auto-Enrollment, with your tax return.

对表格有疑问或您是否有资格？直接与IRS联系。

在哪里可以找到有关退休计划税收抵免的更多信息？

您可以通过查看401（k）启动税收抵免来找到更多信息IRS的网站。

You can also use a 401(k) tax credit calculator to help compute how much your business’s credit may be.

企业主的其他税收抵免

有很多商业税收抵免that your company may be eligible for. So, what are they, you ask? Let’s take a quick look at some other tax credits your company may be able to take advantage of:

• 小型雇主健康保险税收抵免
  • Employers who enroll in a Small Business Health Options Program (SHOP) plan may be eligible for the small business health care tax credit if they have fewer than 25full-time equivalent employees他们至少支付了50％的员工保费。
• Paid family and medical leave tax credit
  • 雇主必须自愿向所有合格的雇员提供有偿的FMLA假，支付至少50％的雇员工资，向全职雇员提供至少两周的付费FMLA，并制定书面政策。
• 残疾人访问信用
  • 雇主必须有总收入低于100万美元和30美元或更少的全职员工。
• Work opportunity credit
  • 一种n employer might be eligible if they hire individuals from qualifying groups who have faced employment barriers (e.g., veterans, ex-felons, etc.).
• 员工保留信用
  • 尽管由于有资格的灾难损害，雇主必须继续支付雇员的工资。
• Credit for employer-provided childcare facilities and services
  • 支付某些托儿设施，资源和推荐费用的雇主可能有资格获得此信用。

不确定您有资格获得哪种税收抵免？进行一些研究，与税务专业人士进行交谈，或咨询IRS以获取更多信息。

这不是法律建议；有关更多信息，请click here.