时代周刊:疫情期间如何解决财政紧张问题(1)（在线收听）

Tax questions that rise as incomes fall

收入缩水税收反增问题

By Kevin Kelleher

文/凯文·凯莱赫

As unemployment reaches its highest level since the Great Depression,

如今，美国民众的失业率已经达到大萧条以来的最高水平，

millions of Americans have been left scrambling to get by.

数以百万计的美国人只能勉强维持生计。

As of early April, almost a third of U.S. adults were unable to afford necessities like rent or food,

城市研究所的一项调查显示，截至4月初，美国便已有近1/3的成年人支付不起房租、食物等基本生活开销，

according to an Urban Institute survey; the crisis is bound to deepen.

从目前的形势来看，这场危机势必还会进一步加剧。

For many, financial survival could come down to desperate measures,

对许多人而言，维持开支已经意味着孤注一掷，

like dipping into retirement savings or borrowing money from loved ones.

比如动用退休基金或向亲人借钱。

While it's not easy to think long term in emergencies,

尽管事出紧急时做长远打算的确不易，

financial experts say it's important to plan ahead even when taking drastic steps.

但金融专家表示，即便要采取激进措施，也很有必要做好提前规划。

“It's pretty easy for people to overlook tax considerations if they don't have the financial awareness around them,”

“如果没有财务意识，大家会很容易考虑不到税收方面的问题。”

says Chad Hamilton, a financial planner at wealth-management firm Brown and Co.

财富管理公司布朗公司的财务规划师查德·汉密尔顿说道。

Here are some options to consider when searching for emergency finances, along with important tax rules to know:

为此，本文在此为大家列举了一些寻求紧急财务出路时可供参考的选项以及大家需要了解的重要的税收规则：

UNEMPLOYMENT BENEFITS

失业救济金

More than 33 million Americans have filed for unemployment benefits over the past seven weeks.

过去七周，美国已有超3300万人申请失业救济金。

Those benefits have been expanded by the CARES Act,

《冠状病毒援助，救济和经济安全法案》（简称CARES法案）对原有救济金政策进行了补充，

which also included onetime stimulus payments for millions of taxpayers.

还增加了对数百万纳税人实施一步到位的刺激支付政策。

However, unemployment (and severance) benefits are typically considered taxable income.

然而，失业救济金(和遣散费)通常都属于应税收入。

So, says Hamilton, “don't just assume the income on your unemployment or severance payments are tax-free.”

所以，汉密尔顿说，“请不要想当然地认为你的失业补助或遣散费不用缴税。”

Instead, check with an accountant to avoid surprises come tax season.

大家应该做的是，与会计核对自己的账户资金，避免纳税季节出现意外。

(The stimulus payments won't be taxed.)

(刺激支付部分是不用纳税的。)

RETIREMENT ACCOUNTS AND OTHER ASSETS

退休账户及其他资产

Personal-finance experts have long considered the proverbial nest egg to be sacrosanct.

长期以来，个人理财专家都认为众所周知的（养老）存款是坚决不能染指的。

In part, that's because early withdrawals from a tax-advantaged retirement account,

部分原因在于提前支取享受了税收优惠政策的退休账户，

like a 401(k) plan or an IRA, are heavily penalized.

比如401(k)计划或个人退休帐户(IRA)，会面临高额罚金（注：10%）。

But the CARES Act temporarily waives that penalty for people who claim hardship caused by COVID-19.

不过，CARES法案已经暂时免除了声称因为疫情生活已经难以为继的人群提前支取退休账户的罚金。

Withdrawals will still be taxed, but people will have three years to replenish their withdrawn funds,

提前支取仍需纳税，但大家有三年的时间补上支取部分的资金，

and the tax can be paid ratably over three years.

税金也可分三年按比例缴纳。