The amount of profit that a company produces during a specific period, which is usually defined as a quarter (three calendar months) or a year. Earnings typically refer to after-tax net income.Ultimately, a business's earnings are the main determinant of its share price, because earnings and the circumstances relating to them can indicate whether the business will be profitable and successful in the long run. Earnings are perhaps the single most studied number in a company's financial statements because they show a company's profitability. A business's quarterly and annual earnings are typically compared to analyst estimates and guidance provided by the business itself. In most situations, when earnings do not meet either of those estimates, a business's stock price will tend to drop. On the other hand, when actual earnings beat estimates by a significant amount, the share price will likely surge.
Income derived from active participation in a trade or business, including wages, salary, tips, commissions and bonuses. This is the opposite of unearned income. Earned income includes any income that a person or company receives for work they have done. If your boss gives you an advance on your next check, this would be considered unearned income because you haven't yet done anything to earn it.
1. A tax levied on certain goods, services or transactions. Duties are enforceable by law and are imposed on commodities or financial transactions, instead of individuals.2. The obligation of a person in authority, such as a fiduciary, to fulfill the responsibilities of his or her position. 1. Duties may be revoked in certain situations, such as an airport's duty-free shop. At a duty-free shop, commodities that are usually taxed, like cigarettes and alcohol, will not have a duty levied on them. Foreign visitors will then be able to purchase the goods at a lower price compared to domestic citizens. 2. The chief executive officer of a company has a fiduciary duty to the company's shareholders. This means that any course of action the CEO takes should be in the best interested of the shareholders.
A taxpayer that has met the criteria to be both a resident and nonresident alien in a single tax year. The duality of the taxpayer's status pertains only to residence, not citizenship. only non-U.S. citizens can meet the criteria for this status. Also known as "dual-status aliens." Dual-status taxpayers must apply different rules to the taxation of their income earned while a resident alien versus a nonresident. For the portion of the year in which they are classified as resident aliens, they are taxed on all forms of income regardless of source. For the nonresident portion, they are taxed only on income from domestic sources.
An income tax rate structure in which two different tax rates are charged depending on income levels. All income will be taxed at the lower rate up to the cutoff income tax point and all income above the cutoff point is taxed at the higher rate. This is similar to a flat tax structure but instead of just one rate, it has two. This tax structure is often considered to simplify the overall structure of the tax system by eliminating most tax deductions and loopholes. For example, an income tax system using a dual rate structure may charge 20% on all income up to $100,000 and charge 25% on every dollar of taxable income above $100,000. Therefore, if you had an income of $150,000, your tax owed would be $32,500 ($100,000 x 20% + $50,000 x 25%).
When a farmer is forced to sell more animals than in a typical year because of poor weather conditions. The profits from the livestock sales can be deferred to the following year, even if the proceeds exceed the losses. The tax deferral is not exclusive to a drought situation. Losses due to unexpected epidemic (disease outbreak) ravaging the livestock or other uncharacteristically massive losses (floods, fires, etc).
The federal telephone excise tax is a statutory federal tax on communications services. It is collected from a customer (of a telephone company, for instance) by the entity receiving any payment for facilities or services on which the tax is imposed. An excise tax is a tax on the consumption of certain goods and services, often imposed on the quantity purchased rather that the dollar value. Other common excise taxes include gasoline and cigarette taxes. The federal telephone excise tax appears as part of a monthly telephone bill or wireless plan.
A non-refundable tax credit available for taxpayers who are aged 65 or over, or who are permanently and totally disabled. The Elderly and Disabled Credit is designed to provide a measure of financial relief for low-income senior citizens and taxpayers who are unable to engage in any kind of gainful employment as a result of their disability. The Elderly and Disabled Credit is claimed on Schedule R of the 1040, or part 3 of the 1040A. Married couples must file jointly to claim the credit, and income and Social Security benefit limitations also apply. A physician must certify that the taxpayer meets the IRS' criteria for disability in writing the first year that the credit is claimed.
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