エッセイ - 子供と被扶養者を世話するための税額控除
昨日に引き続き、所得税に関する SIM エッセイ。今日の話題は、「子供と被扶養者を世話するための税額控除(Child and Dependent Credit)」 です。
Green 氏は、扶養する一人の子供がいる。彼が働く間、子供の面倒を見てもらうため、ベビーシッターに $5,000 を支払った。彼の 2009年の AGI は $70,000 であった。ベビーシッターへの支払いが、彼の支払うべき所得税に与える影響を説明せよ。（Green 氏への電子メールの体裁で)
私の回答は以下のとおりです。今日は Wiley の丸写しじゃないですよ〜。その分、英語がかなり怪しくなっています（笑）。昨日の反省に立って、挨拶文も入れてみました（笑）。
As you requested, I researched the issue of how your babysitter payment affects your tax liability.
Generally speaking, you may be eligible to claim Child and Dependent Care Credit in a case like yours. The credit allows you to reduce your tax liability by 20% to 35% of the amount paid for qualifying child care expenses incurred to enable you to be gainfully employed or look for work. The rate will be a flat 20% for taxpayers with the adjusted gross income of $45,000 or more. This 20% rate will apply to your tax return since your adjusted gross income is $70,000.
The maximum amount of expenses that qualify for the credit is the least of (1) actual expenses incurred, (2)$3,000 for one, $6,000 for two or more qualifying individuals, or (3) your earned income.
Since you have one dependent child who qualifies for the credit and you incurred $5,000 of actual care expense, your qualifying care expenses are in the amount of $3,000.
Multiplying $3,000 by %20 equals $600. Therefore, you are eligible for a $600 tax credit.
Should you have any question, please don't hesitate to ask.
では模範解答を見てましょう。
You have requested that I research the effects of the payments to a babysitter for care of your child on your tax liability. The payments will entitle you to a dependent child credit. For 2009, the credit varies from 20 % to 35% of qualified employment-related expenses, limited to $3,000 for one qualifying child. Because your adjusted gross income is greater than $45,000, your credit is limited to %20 of $3,000, or $600. Your tax liability will be reduced by that amount.
If you have any other question, please contact me.
わあ、さすが Wiley。簡潔にまとまっていますね。最初に "The payments will entitle you to a dependent child credit." とずばっと結論を述べています。私は余計なことを言いすぎかも。反省しないと。つまりクライアントの具体的ケースに関連する条項だけ述べればいいですね。「自分が働きに出るために、子供の世話を他者に頼んで払った費用」というのは "qualified employment-related expenses" と簡潔に表現されています。"your credit is limited to %20 of $3,000, or $600" もおしゃれですね〜。さすがネイティブスピーカーは英語がうまい（当たり前）。
だんだん SIM エッセイが楽しくなってきました。やっぱり微妙に実務に近い感じがするからでしょうね。やはり、勉強はこうでないとね。
