{"id":167,"date":"2019-03-05T09:00:00","date_gmt":"2019-03-05T17:00:00","guid":{"rendered":"http:\/\/165.227.41.74\/irs-regulations-clarify-250a-deduction-for-individual-owners-of-non-us-corporations-subject-to-gilti-984\/"},"modified":"2020-01-28T13:02:32","modified_gmt":"2020-01-28T21:02:32","slug":"irs-regulations-clarify-250a-deduction-for-individual-owners-of-non-us-corporations-subject-to-gilti-984","status":"publish","type":"post","link":"https:\/\/previous.ca.andersen.com\/fr\/blog\/irs-regulations-clarify-250a-deduction-for-individual-owners-of-non-us-corporations-subject-to-gilti-984\/","title":{"rendered":"IRS Regulations Clarify 250A Deduction for Individual Owners of Non-U.S. Corporations Subject to GILTI"},"content":{"rendered":"\n<p>Last fall, we wrote about the U.S.\u2019s Global Intangible Low Taxed Income (\u201cGILTI\u201d) and its\u2019 adverse tax impact on U.S. persons that own non-U.S. corporations.  <\/p>\n\n\n\n<p><strong>GILTI impacts U.S. persons resident in Canada who own Canadian and other non-U.S. corporations. Without effective tax planning, combined U.S. and Canadian tax rates approaching 85% could occur as early as 2018. <\/strong><\/p>\n\n\n\n<p>Our original blog entry can be found <a href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/global-intangible-low-taxed-income-gilti\/\" target=\"_blank\" rel=\"noreferrer noopener\">HERE<\/a>.<\/p>\n\n\n\n<p>One of the concerns tax practitioners have regarding GILTI is its application to individual shareholders that are U.S. persons.  U.S. corporations subject to GILTI are eligible for a 50% deduction under Internal Revenue Code Section 250A. However, uncertainty over a claim for this 50% deduction has existed for individuals who make an election under Internal Revenue Code Section 962 to be treated as a corporation.  <\/p>\n\n\n\n<p>On March 4, 2019, the IRS released proposed regulations to address many issues regarding GILTI.   These proposed regulations clarify that individuals subject to the GILTI inclusion that make an election under Section 962 are eligible for the 50% deduction under Section 250A.  This is welcome news for many U.S. citizens resident in Canada who own Canadian corporations as it will help lower the overall U.S. tax liability where GILTI applies while still enabling eligible Canadian corporations to pay the small business corporate tax rate (currently ranging from 11-13%) <\/p>\n\n\n\n<p><strong>We can help you determine the effect of GILTI on you. Please contact:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a href=\"https:\/\/previous.ca.andersen.com\/?post_type=bios&#038;p=855\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Warren Dueck<\/strong><\/a><strong> \u2013 Vancouver 604-242-1401 Calgary \u2013 587-390-1610<\/strong><\/li><li><a href=\"https:\/\/previous.ca.andersen.com\/professionals\/steven-flynn-cpa-ca-cpa-washington\/\"><strong>Steven Flynn<\/strong><\/a><strong> \u2013 Vancouver 604-242-1416<\/strong><\/li><\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Last fall, we wrote about the U.S.\u2019s Global Intangible Low Taxed Income (\u201cGILTI\u201d) and its\u2019 adverse tax impact on U.S. persons that own non-U.S. corporations. GILTI impacts U.S. persons resident in Canada who own Canadian and other non-U.S. corporations. Without effective tax planning, combined U.S. and Canadian tax rates approaching 85% could occur as early [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[26,29,54],"tags":[],"class_list":["post-167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gilti-global-intangible-low-taxed-income","category-irs-internal-revenue-service","category-us-tax-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IRS Regulations Clarify 250A Deduction for Individual Owners of Non-U.S. Corporations Subject to GILTI &#8211; Andersen<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/previous.ca.andersen.com\/fr\/blog\/irs-regulations-clarify-250a-deduction-for-individual-owners-of-non-us-corporations-subject-to-gilti-984\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Regulations Clarify 250A Deduction for Individual Owners of Non-U.S. Corporations Subject to GILTI &#8211; Andersen\" \/>\n<meta property=\"og:description\" content=\"Last fall, we wrote about the U.S.\u2019s Global Intangible Low Taxed Income (\u201cGILTI\u201d) and its\u2019 adverse tax impact on U.S. persons that own non-U.S. corporations. GILTI impacts U.S. persons resident in Canada who own Canadian and other non-U.S. corporations. 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